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- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)Mae’r adran hon yn nodi sut y mae’r Ddeddf hon yn gymwys i drafodiad sy’n achos o gaffael—
(a)ystad, buddiant, hawl neu bŵer mewn tir neu dros dir, neu
(b)budd rhwymedigaeth, cyfyngiad neu amod sy’n effeithio ar werth unrhyw ystad, unrhyw fuddiant, unrhyw hawl neu unrhyw bŵer o’r fath,
pan fo’r tir yn rhannol yng Nghymru ac yn rhannol yn Lloegr.
(2)Mae’r trafodiad i’w drin fel pe bai’n ddau drafodiad, y naill yn ymwneud â’r tir yng Nghymru (“y trafodiad yng Nghymru”) a’r llall yn ymwneud â’r tir yn Lloegr (“y trafodiad yn Lloegr”).
(3)Mae’r gydnabyddiaeth ar gyfer y trafodiad i’w ddosrannu rhwng y ddau drafodiad hynny ar sail deg a rhesymol.
(4)Felly, mae’r trafodiad yng Nghymru i’w drin fel trafodiad tir o fewn ystyr y Ddeddf hon (sef caffael buddiant trethadwy sy’n ymwneud â’r tir yng Nghymru).
(5)Ond nid yw is-adran (4) yn gymwys yn achos buddiant esempt.
(6)Rhaid i ACC gyhoeddi canllawiau ynghylch trafodiadau y mae is-adran (1) yn gymwys iddynt, gan gynnwys canllawiau ynghylch nodi lleoliad y ffin rhwng Cymru a Lloegr.
(7)Caiff ACC ddiwygio canllawiau a gyhoeddir o dan is-adran (6) a rhaid iddo gyhoeddi’r canllawiau diwygiedig.
(8)Gweler adran 48A o Ddeddf Cyllid 2003 (p. 14) o ran cymhwyso Rhan 4 o’r Ddeddf honno (treth dir y dreth stamp) i’r trafodiad yn Lloegr.
(9)Yn adran 48A o Ddeddf Cyllid 2003 (p. 14), ar ôl is-adran (5) mewnosoder—
“(6)See section 9 of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (dccc 0) as to the application of that Act to the transaction relating to the land in Wales.”
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