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8(1)Pennir y gydnabyddiaeth drethadwy ar gyfer trafodiadau sy’n rhan o gynllun rhent i les ranberchnogaeth yn unol â’r paragraff hwn.
(2)Ystyr “cynllun rhent i les ranberchnogaeth” yw cynllun neu drefniant y mae corff cymwys, oddi tano—
(a)yn rhoi contract meddiannaeth ar gyfer annedd i berson (“y tenant”) neu i bersonau (“y tenantiaid”), a
(b)yn rhoi, wedi hynny, les ranberchnogaeth ar gyfer yr annedd neu annedd arall i’r tenant neu i un neu ragor o’r tenantiaid.
(3)Mae’r trafodiadau a ganlyn i’w trin fel pe na baent yn gysylltiol—
(a)rhoi’r contract meddiannaeth;
(b)rhoi’r les ranberchnogaeth;
(c)unrhyw drafodiad tir arall rhwng y corff cymwys a’r tenant, neu unrhyw un neu ragor o’r tenantiaid, yr ymrwymir iddo fel rhan o’r cynllun.
(4)At ddibenion pennu’r dyddiad y mae rhoi’r les ranberchnogaeth yn cael effaith, mae’r ffaith fod y tenant neu’r tenantiaid yn meddiannu’r annedd o dan y contract meddiannaeth i’w diystyru.
(5)Yn y paragraff hwn, mae i “contract meddiannaeth“ yr un ystyr ag a roddir gan Ran 2 o Ddeddf Rhentu Cartrefi (Cymru) 2016 (dccc 1).
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