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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, Adran 34.
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.
(1)Mae’r Ddeddf hon (ac eithrio’r darpariaethau a grybwyllir yn is-adran (8)), a DCRhT fel y mae’n gymwys i dreth trafodiadau tir, yn gymwys mewn perthynas â chynllun ymddiriedolaeth unedau fel pe bai—
(a)yr ymddiriedolwyr yn gwmni, a
(b)hawliau’r deiliaid unedau yn gyfranddaliadau yn y cwmni.
(2)Ystyrir pob rhan o gynllun ambarél yn gynllun ymddiriedolaeth unedau ar wahân ac nid yw’r cynllun yn ei gyfanrwydd yn cael ei ystyried felly.
(3)Yn yr adran hon ac adran 35, ystyr “cynllun ambarél” yw cynllun ymddiriedolaeth unedau—
(a)sy’n darparu trefniadau ar gyfer cronni ar wahân gyfraniadau cyfranogwyr a’r elw neu’r incwm y mae taliadau i’w rhoi ar eu cyfer ohonynt, a
(b)y mae gan y cyfranogwyr hawl i gyfnewid hawliau mewn un gronfa am hawliau mewn cronfa arall oddi tano.
(4)Ystyr “rhan” o gynllun ambarél yw’r trefniadau hynny sy’n ymwneud â chronfa ar wahân.
(5)Yn y Ddeddf hon, yn ddarostyngedig i unrhyw reoliadau o dan is-adran (6)—
mae i “cynllun ymddiriedolaeth unedau” yr un ystyr ag a roddir i “unit trust scheme” yn Neddf Gwasanaethau a Marchnadoedd Ariannol 2000 (p. 8) (gweler adran 237 o’r Ddeddf honno), ac
ystyr “deiliad unedau” (“unit holder”) yw cyfranogwr mewn cynllun ymddiriedolaeth unedau.
(6)Caiff Gweinidogion Cymru drwy reoliadau ddarparu bod cynllun o ddisgrifiad a bennir yn y rheoliadau i’w drin fel cynllun nad yw’n gynllun ymddiriedolaeth unedau at ddibenion y Ddeddf hon, a DCRhT fel y mae’n gymwys i dreth trafodiadau tir.
(7)Mae adran 620 o Ddeddf Treth Gorfforaeth 2010 (p. 4) (trin cronfeydd buddsoddi llys fel ymddiriedolaethau unedau awdurdodedig) yn gymwys at ddibenion y Ddeddf hon fel y mae’n gymwys at ddibenion y Ddeddf honno, ond fel pe bai cyfeiriadau at “authorised unit trust” yn gyfeiriadau at “unit trust scheme”.
(8)Nid yw cynllun ymddiriedolaeth unedau i’w drin fel cwmni at ddibenion Atodlenni 16 (rhyddhad grŵp) ac 17 (rhyddhad atgyfansoddi neu ryddhad caffael).
Gwybodaeth Cychwyn
I1A. 34 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2A. 34 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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