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Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
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Newidiadau i ddeddfwriaeth:
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 13.
Changes to Legislation
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.
Trosglwyddo buddiant trethadwy i bartneriaeth: cyffredinolLL+C
This section has no associated Explanatory Notes
13(1)Mae’r paragraff hwn yn gymwys pan fo—
(a)partner yn trosglwyddo buddiant trethadwy i’r bartneriaeth,
(b)person yn trosglwyddo buddiant trethadwy i bartneriaeth yn gyfnewid am fuddiant yn y bartneriaeth, neu
(c)person sy’n gysylltiedig ag—
(i)partner, neu
(ii)person sy’n dod yn bartner o ganlyniad i’r trosglwyddiad neu mewn cysylltiad ag ef,
yn trosglwyddo buddiant trethadwy i’r bartneriaeth.
(2)Mae’r paragraff hwn yn gymwys pa un a yw’r trosglwyddiad mewn cysylltiad â ffurfio’r bartneriaeth neu’n drosglwyddiad i bartneriaeth bresennol.
(3)Cymerir bod y gydnabyddiaeth drethadwy ar gyfer y trafodiad yn hafal i—
Ffigwr 9
pan fo—
GM yn werth marchnadol y buddiant trethadwy a drosglwyddir, ac
SCI yn swm y cyfrannau is.
(4)Mae paragraff 14 yn darparu ar gyfer pennu swm y cyfrannau is.
(5)Mae Rhan 7 yn gymwys os yw’r holl gydnabyddiaeth drethadwy ar gyfer y trafodiad, neu ran ohoni, ar ffurf rhent.
(6)Mae paragraffau 9 i 11 (cyfrifoldeb partneriaid) yn cael effaith mewn perthynas â thrafodiad y mae’r paragraff hwn yn gymwys iddo, ond y partneriaid cyfrifol yw—
(a)y rhai hynny a oedd yn bartneriaid yn union cyn y trosglwyddiad ac sy’n parhau i fod yn bartneriaid ar ôl y trosglwyddiad, a
(b)unrhyw berson sy’n dod yn bartner o ganlyniad i’r trosglwyddiad, neu mewn cysylltiad ag ef.
(7)Mae’r paragraff hwn yn cael effaith yn ddarostyngedig i unrhyw ddewis o dan baragraff 36.
Gwybodaeth Cychwyn
I1Atod. 7 para. 13 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2Atod. 7 para. 13 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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