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

Newidiadau dros amser i: Adran 46

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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, Adran 46. 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.

46Eithriadau ar gyfer caffaeliadau penodol prif fuddiannau mewn tirLL+C
This section has no associated Explanatory Notes

(1)Mae’r eithriadau y cyfeirir atynt yn adran 45 fel a ganlyn.

(2)Trafodiad sy’n esempt rhag codi treth arno fel y darperir yn Atodlen 3.

(3)Caffaeliad ac eithrio rhoi, aseinio neu ildio les pan fo’r gydnabyddiaeth drethadwy, ynghyd â’r gydnabyddiaeth drethadwy ar gyfer unrhyw drafodiadau cysylltiol, yn llai na £40,000.

(4)Rhoi les am gyfnod o lai na 7 mlynedd, pan na fo’r gydnabyddiaeth drethadwy uwchlaw’r trothwy cyfradd sero.

(5)Aseinio neu ildio les—

(a)pan roddwyd y les yn wreiddiol am gyfnod o lai na 7 mlynedd, a

(b)pan na fo’r gydnabyddiaeth drethadwy ar gyfer yr aseinio neu’r ildio uwchlaw’r trothwy cyfradd sero.

(6)Rhoi les am gyfnod o 7 mlynedd neu ragor pan fo—

(a)y gydnabyddiaeth drethadwy ar wahân i rent yn llai na £40,000, a

(b)y rhent perthnasol yn llai na £1,000.

(7)Aseinio neu ildio les—

(a)pan roddwyd y les yn wreiddiol am gyfnod o 7 mlynedd neu ragor, a

(b)pan fo’r gydnabyddiaeth drethadwy ar gyfer yr aseinio neu’r ildio yn llai na £40,000.

(8)Mae’r gydnabyddiaeth drethadwy ar gyfer caffaeliad uwchlaw’r trothwy cyfradd sero os yw’n cynnwys—

(a)unrhyw swm y mae treth i’w chodi arno ar gyfradd o fwy na 0%, neu

(b)unrhyw swm y byddai treth i’w chodi arno felly oni bai am ryddhad a restrir yn adran 30(2) neu (3).

(9)Yn is-adran (6), ystyr “rhent perthnasol” yw—

(a)y rhent blynyddol (fel y’i diffinnir ym mharagraff 36(2) o Atodlen 6), neu

(b)yn achos rhoi les y mae paragraff 31 o Atodlen 7 yn gymwys iddi, y gyfran drethadwy berthnasol o’r rhent blynyddol (fel y’i cyfrifir yn unol â’r paragraff hwnnw).

(10)Caiff Gweinidogion Cymru drwy reoliadau ddiwygio is-adran (3), (6) neu (7) er mwyn rhoi swm gwahanol yn lle’r swm a bennir yno am y tro.

Gwybodaeth Cychwyn

I1A. 46 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)

I2A. 46 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3

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