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(1)Mae’r rheolau yn adran 5 o Ddeddf Digollediad Tir 1961 (p. 33) yn cael effaith at ddiben asesu unrhyw ddigollediad am ddibrisiant sy’n daladwy o dan y Ddeddf hon, i’r graddau y maent yn berthnasol a chydag unrhyw addasiadau angenrheidiol, fel y maent yn cael effaith at ddiben asesu digollediad am gaffael yn orfodol fuddiant mewn tir.
(2)Pan fo buddiant mewn tir yn ddarostyngedig i forgais—
(a)rhaid i unrhyw ddigollediad am ddibrisiant sy’n daladwy o dan y Ddeddf hon mewn cysylltiad â’r buddiant gael ei asesu fel pe na bai’r buddiant yn ddarostyngedig i’r morgais;
(b)caniateir i hawliad am ddigollediad am ddibrisiant gael ei wneud gan unrhyw forgeisai i’r buddiant, ond nid yw hynny yn effeithio ar hawl y person y mae ei fuddiant yn ddarostyngedig i’r morgais i wneud hawliad;
(c)nid oes digollediad am ddibrisiant yn daladwy mewn cysylltiad â buddiant y morgeisai (sy’n wahanol i’r buddiant sy’n ddarostyngedig i’r morgais);
(d)rhaid i unrhyw ddigollediad am ddibrisiant sy’n daladwy mewn cysylltiad â’r buddiant sy’n ddarostyngedig i’r morgais gael ei dalu i’r morgeisai neu, os oes mwy nag un morgeisai, i’r morgeisai cyntaf; a rhaid iddo gael ei gymhwyso gan y morgeisai y telir y digollediad iddo fel pe bai’n enillion gwerthu.
(3)Yn yr adran hon ystyr “digollediad am ddibrisiant” yw digollediad am golled neu ddifrod sy’n ddibrisiant yng ngwerth buddiant mewn tir.
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