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Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017, Paragraff 10.
Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Ar hyn o bryd mae unrhyw newidiadau neu effeithiau hysbys a wnaed gan ddeddfwriaeth ddilynol wedi'u gwneud i destun y ddeddfwriaeth yr ydych yn edrych arni gan y tîm golygyddol. Gweler 'Cwestiynau Cyffredin' am fanylion ynglŷn â'r amserlenni ar gyfer nodi a chofnodi effeithiau newydd ar y safle hwn.
10(1)Mae’r paragraff hwn yn gymwys pan fo swm y rhent sy’n daladwy o dan les—
(a)yn amrywio yn unol â darpariaeth yn y les, neu
(b)yn ddibynnol, yn ansicr neu heb ei ganfod.
(2)O ran rhent sy’n daladwy mewn cysylltiad ag unrhyw gyfnod cyn diwedd pumed flwyddyn cyfnod y les—
(a)mae’r Ddeddf hon yn gymwys fel y mae’n gymwys mewn perthynas â chydnabyddiaeth drethadwy arall, a
(b)yn unol â hynny mae adrannau 19 a 20 yn gymwys os yw’r swm yn ddibynnol, yn ansicr neu heb ei ganfod.
(3)O ran rhent sy’n daladwy mewn cysylltiad ag unrhyw gyfnod ar ôl diwedd pumed flwyddyn cyfnod y les, tybir bod swm blynyddol y rhent, ym mhob achos, yn cyfateb i’r swm uchaf o rent sy’n daladwy mewn cysylltiad ag unrhyw gyfnod o 12 mis yn olynol yn ystod 5 mlynedd gyntaf y cyfnod.
(4)Wrth bennu’r swm hwnnw—
(a)diystyrier paragraffau 7(2) ac 8(3) (pan roddir les bellach, gostyngiad tybiedig mewn rhent ar gyfer y cyfnod o orgyffwrdd), a
(b)os oes angen, ystyrier unrhyw symiau a bennir yn unol ag is-baragraff (2)(b).
(5)Mae’r paragraff hwn yn ddarostyngedig i baragraff 12 (addasiad pan fo rhent yn peidio â bod yn ansicr).
(6)At ddibenion y paragraff hwn a pharagraff 12, mae’r achosion pan fo swm y rhent sy’n daladwy o dan les yn ansicr neu heb ei ganfod yn cynnwys achosion pan fo posibilrwydd y caiff y swm hwnnw ei amrywio o dan—
(a)adran 12, 13 neu 33 o Ddeddf Daliadau Amaethyddol 1986 (p. 5) (darpariaethau sy’n ymwneud â chynnydd, gostyngiad neu amrywiadau eraill mewn rhent), neu
(b)Rhan 2 o Ddeddf Tenantiaethau Amaethyddol 1995 (p. 8) (adolygiad rhent o dan denantiaeth busnes fferm).
(7)At ddibenion y Ddeddf hon, rhaid diystyru unrhyw ddarpariaeth ar gyfer addasu rhent yn unol â’r mynegai prisiau manwerthu, y mynegai prisiau defnyddwyr neu unrhyw fynegai tebyg arall a ddefnyddir i fynegi cyfradd chwyddiant.
Gwybodaeth Cychwyn
I1Atod. 6 para. 10 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2Atod. 6 para. 10 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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