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Rheoliadau Treth Trafodiadau Tir (Darpariaethau Trosiannol) (Cymru) 2018
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- Wales Statutory Instruments
- 2018 No. 126 (Cy. 31)
- Regulation 8
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Tynnu arian etc. o bartneriaeth ar ôl trosglwyddo buddiant trethadwy
8.—(1) Mae’r rheoliad hwn yn gymwys pan fo paragraff 17A(1) o Atodlen 15 i DC 2003 yn gymwys a phan fo—
(a)y dyddiad y mae’r trosglwyddiad tir y cyfeirir ato ym mharagraff 17A(1)(a) o’r Atodlen honno yn cael effaith cyn y dyddiad cychwyn; a
(b)y digwyddiad cymwys y cyfeirir ato ym mharagraff 17A(1)(c) o’r Atodlen honno yn digwydd ar y dyddiad cychwyn neu ar ôl hynny.
(2) Pan fo’r rheoliad hwn yn gymwys—
(a)mae’r trosglwyddiad tir yn cael ei drin at ddibenion paragraff 19 o Atodlen 7 i’r Ddeddf TTT fel pe bai’n drosglwyddiad tir a grybwyllir ym mharagraff 19(1) o’r Atodlen honno; a
(b)mae digwyddiad cymwys y cyfeirir ato ym mharagraff 17A(2) o Atodlen 15 i DC 2003 yn cael ei drin fel pe bai’n ddigwyddiad cymwys at ddibenion paragraff 19(2) o Atodlen 7 i’r Ddeddf TTT.
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