- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
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 30.
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.
30Pan fo caffael les amhreswyl neu les gymysg yn un o nifer o drafodiadau cysylltiol y mae’r gydnabyddiaeth drethadwy ar eu cyfer ar ffurf rhent neu’n cynnwys rhent, mae swm y dreth sydd i’w godi mewn cyswllt â’r rhent i’w gyfrifo fel a ganlyn.
Cam 1
Cyfrifo cyfanswm gwerthoedd net presennol (“CGNP”) y rhent sy’n daladwy yn ystod cyfnodau pob un o’r lesoedd cysylltiol (gweler paragraff 31).
Cam 2
Ar gyfer pob band treth sy’n gymwys i’r caffaeliad, lluosi hynny o’r CGNP sydd o fewn y band gyda’r gyfradd dreth ar gyfer y band hwnnw.
Cam 3
Cyfrifo cyfanswm y symiau sy’n deillio o Gam 2.
Y canlyniad yw cyfanswm y dreth sydd i’w godi mewn cysylltiad â rhent.
Cam 4
Rhannu GNP y rhent sy’n daladwy yn ystod cyfnod y les o dan sylw gyda’r CGNP.
Cam 5
Lluosi cyfanswm y dreth sydd i’w godi mewn cysylltiad â rhent gyda’r ffracsiwn sy’n deillio o Gam 4.
Y canlyniad yw cyfanswm y dreth sydd i’w godi mewn cysylltiad â rhent ar gyfer y les o dan sylw.
Gwybodaeth Cychwyn
I1Atod. 6 para. 30 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2Atod. 6 para. 30 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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