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

Newidiadau dros amser i: Paragraff 22

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Golwg cyfnod mewn amser fel yr oedd ar 01/04/2018.

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 22. Help about Changes to Legislation

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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 o bartneriaeth: swm y cyfrannau isLL+C

This section has no associated Explanatory Notes

22Pennir swm y cyfrannau is mewn perthynas â thrafodiad y mae paragraff 21 yn gymwys iddo fel a ganlyn—

  • Cam 1

    Nodi’r perchennog neu’r perchnogion perthnasol (gweler paragraff 23).

  • Cam 2

    Ar gyfer pob perchennog perthnasol, nodi’r partner neu’r partneriaid cyfatebol (gweler paragraff 24).

    Os nad oes gan unrhyw berchennog perthnasol bartner cyfatebol, swm y cyfrannau is yw sero.

  • Cam 3

    Ar gyfer pob perchennog perthnasol, canfod y gyfran o’r buddiant trethadwy y mae gan y perchennog hwnnw hawl iddo yn union ar ôl y trafodiad.

    Dosrannu’r gyfran honno rhwng unrhyw un neu ragor o bartneriaid cyfatebol y perchennog perthnasol.

  • Cam 4

    Canfod yr isaf o’r canlynol (“y gyfran is”) ar gyfer pob partner cyfatebol—

    (a)

    y gyfran o’r buddiant trethadwy sydd i’w phriodoli i’r partner (gweler paragraff 25);

    (b)

    y cyfranddaliad yn y bartneriaeth sydd i’w briodoli i’r partner (gweler paragraffau 26 a 27).

  • Cam 5

    Adio cyfrannau is pob partner cyfatebol.

    Y canlyniad yw swm y cyfrannau is.

Gwybodaeth Cychwyn

I1Atod. 7 para. 22 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)

I2Atod. 7 para. 22 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3

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