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Nodiadau Esboniadol i Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017

Rhyddhad i’r trosglwyddwr: aseinio hawliau

157.Mae paragraff 18 yn nodi’r amodau ar gyfer rhyddhad llawn (is-baragraff 2) rhag treth trafodiadau tir pan geir aseiniad hawliau. Mae rhyddhad ar gael:

  • os ceir aseiniad hawliau a bod person yn atebol am dreth trafodiadau tir mewn perthynas â’r trafodiad tir tybiannol (gweler paragraff 8(1)) neu unrhyw drafodiad tir atodol (gweler paragraff 8(3)); ac

  • os nad oedd y contract gwreiddiol wedi ei gyflawni’n sylweddol pan ymrwymwyd i’r aseiniad hawliau (paragraff 7(1)).

158.Nid yw rhyddhad ar gael, fodd bynnag, os yw’r trafodiad tir o dan baragraff 7(4) wedi ei ryddhau rhag treth trafodiadau tir yn rhinwedd Atodlen 10 (rhyddhad cyllid eiddo arall).

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