- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As made) - English
- Original (As made) - Welsh
This is the original version (as it was originally made).
4.—(1) Mae’r rheoliad hwn yn gymwys i gontractau yr ymrwymir iddynt ar ôl 17 Rhagfyr 2014 ond cyn y dyddiad cychwyn ar gyfer trafodiad tir y mae’r trafodiad i’w gwblhau drwy drosglwyddiad oddi tano ac y ceir dyddiad cael effaith mewn perthynas â’r trafodiad sydd ar y dyddiad cychwyn neu ar ôl hynny.
(2) Pan fo’r rheoliad hwn yn gymwys ac y cyflawnir y contract yn sylweddol fel a ddisgrifir yn adran 44(4) o DC 2003 cyn y dyddiad cychwyn, mae adran 10 o’r Ddeddf TTT yn gymwys yn ddarostyngedig i baragraff (3).
(3) Pan fo paragraff (2) yn gymwys a bod treth mewn cysylltiad â’r cyflawni’n sylweddol wedi ei thalu i CThEM o dan DC 2003, mae paragraff (4) yn gymwys.
(4) Pan fo’r paragraff hwn yn gymwys, mae adran 10(5)(b) o’r Ddeddf TTT yn gymwys ac eithrio nad yw’r dreth ond i’w chodi ar y trafodiad diwethaf i’r graddau (os o gwbl) y mae swm y dreth sydd i’w godi arno yn fwy na swm y dreth a oedd i’w godi ar y contract o dan DC 2003 ac a dalwyd i CThEM.
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