en-gb	count for this purpose (see sub-paragraph (5)).
cy-gb	sy’n cyfrif at y diben hwn (gweler is-baragraff (5)).

en-gb	The result is the increased partnership share.
cy-gb	Y canlyniad yw’r cyfranddaliad uwch yn y bartneriaeth.

en-gb	S te p 3
cy-gb	Cam 3

en-gb	Deduct from the increased partnership share any decreases in the partner ' s partnership share which occur in the period beginning with the day after the relevant date and ending immediately before the transaction to which paragraph 22 applies.
cy-gb	Didynnu o’r cyfranddaliad uwch yn y bartneriaeth unrhyw ostyngiadau yng nghyfranddaliad y partner yn y bartneriaeth sy’n digwydd yn y cyfnod sy’n dechrau â’r diwrnod ar ôl y dyddiad perthnasol ac sy’n dod i ben yn union cyn y trafodiad y mae paragraff 22 yn gymwys iddo.

en-gb	The result is the partnership share attributable to the partner.
cy-gb	Y canlyniad yw’r cyfranddaliad yn y bartneriaeth sydd i’w briodoli i’r partner.

en-gb	(3) f the effect of applying Step 3 would be to reduce the partnership share attributable to the partner below z ero, the partnership share attributable to the partner is z ero.
cy-gb	(3) Os effaith cymhwyso Cam 3 fyddai gostwng y cyfranddaliad yn y bartneriaeth sydd i’w briodoli i’r partner islaw sero, y cyfranddaliad yn y bartneriaeth sydd i’w briodoli i’r partner yw sero.

en-gb	(4) f the partner ceased to be a partner before 19 O ctober 2003, the partnership share attributable to the partner is z ero.
cy-gb	(4) Os peidiodd y partner â bod yn bartner cyn 19 Hydref 2 00 3, y cyfranddaliad yn y bartneriaeth sydd i’w briodoli i’r partner yw sero.

en-gb	(5) An increase counts for the purpose of Step 2 only if the instrument by which the transfer was effected has been stamped with ad valorem stamp duty.
cy-gb	(5) Nid yw cynnydd yn cyfrif at ddibenion Cam 2 onid yw’r offeryn a oedd yn rhoi effaith i’r trosglwyddiad wedi ei stampio â threth stamp ad v alorem.

en-gb	(6) In this paragraph and paragraph 27, the relevant chargeable interest is—
cy-gb	(6) Yn y paragraff hwn ac ym mharagraff 27 y buddiant trethadwy perthnasol—

en-gb	the chargeable interest which ceases to be partnership property as a result of the transaction to which paragraph 22 applies, or
cy-gb	yw’r buddiant trethadwy sy’n peidio â bod yn eiddo’r bartneriaeth o ganlyniad i’r trafodiad y mae paragraff 22 yn gymwys iddo, neu

en-gb	where the transaction to which paragraph 22 applies is the creation of a chargeable interest, the chargeable interest out of which that interest is created.
cy-gb	os creu buddiant trethadwy yw’r trafodiad y mae paragraff 22 yn gymwys iddo, yw’r buddiant trethadwy y crëir y buddiant hwnnw ohono.

en-gb	effective date of transfer on or after 20 O cto b er 2003 
cy-gb	dyddiad yr oedd trosglwyddiad yn cael effaith ar 20 Hydref 2003 neu wedi hynny

en-gb	27 (1) This paragraph applies for the purposes of paragraph 22 (see Step 4) where the effective date of the transfer of the relevant chargeable interest to the partnership was on or after 20 O ctober 2003.
cy-gb	27 (1) Mae’r paragraff hwn yn gymwys at ddibenion paragraff 22 (gweler Cam 4) pan fo’r dyddiad yr oedd trosglwyddiad y buddiant trethadwy perthnasol i’r bartneriaeth yn cael effaith ar 2 0 Hydref 2 00 3 neu wedi hynny.

en-gb	(2) Where this paragraph applies and neither of the conditions in sub-paragraph (3) is met, the partnership share attributable to the partner is z ero.
cy-gb	(2) Pan fo’r paragraff hwn yn gymwys ac nad yw’r naill na’r llall o’r amodau yn is-baragraff (3) wedi eu bodloni, y cyfranddaliad yn y bartneriaeth sydd i’w briodoli i’r partner yw sero.

en-gb	the instrument by which the transfer was effected has been stamped with ad valorem stamp duty;
cy-gb	bod yr offeryn a oedd yn rhoi effaith i’r trosglwyddiad wedi ei stampio â threth stamp ad v alorem;

en-gb	any land transaction tax or, as the case may be, stamp duty land tax payable in respect of the transfer has been paid.
cy-gb	bod unrhyw dreth trafodiadau tir neu, yn ôl y digwydd, dreth dir y dreth stamp sy’n daladwy mewn cysylltiad â’r trosglwyddiad wedi ei thalu.

en-gb	(4) Where this paragraph applies, and one of the conditions in sub-paragraph (3) is met, the partnership share attributable to the partner is determined as follows—
cy-gb	(4) Pan fo’r paragraff hwn yn gymwys, a bod un o’r amodau yn is-baragraff (3) wedi ei fodloni, pennir y cyfranddaliad yn y bartneriaeth sydd i’w briodoli i’r partner fel a ganlyn—

en-gb	if the partner was a partner on the effective date of the transfer of the relevant chargeable interest to the partnership, is that date;
cy-gb	os oedd y partner yn bartner ar y dyddiad yr oedd trosglwyddiad y buddiant trethadwy perthnasol i’r bartneriaeth yn cael effaith, yw’r dyddiad hwnnw;

en-gb	Deduct from the increased partnership share any decreases in the partner's partnership share which occur in the period starting on the day after the relevant date and ending immediately before the transaction to which paragraph 22 applies.
cy-gb	Didynnu o’r cyfranddaliad uwch yn y bartneriaeth unrhyw ostyngiadau yng nghyfranddaliad y partner yn y bartneriaeth sy’n digwydd yn y cyfnod sy’n dechrau â’r diwrnod ar ôl y dyddiad perthnasol ac sy’n dod i ben yn union cyn y trafodiad y mae paragraff 22 yn gymwys iddo.

en-gb	I f the effect of applying Step 3 would be to reduce the partnership share attributable to the partner below z ero, the partnership share attributable to the partner is z ero. 
cy-gb	Os effaith cymhwyso Cam 3 fyddai gostwng y cyfranddaliad yn y bartneriaeth sydd i’w briodoli i’r partner islaw sero, y cyfranddaliad yn y bartneriaeth sydd i’w briodoli i’r partner yw sero.

en-gb	I f the partner ceased to be a partner before the effective date of the transfer of the relevant chargeable interest to the partnership, the partnership share attributable to the partner is z ero. 
cy-gb	Os peidiodd y partner â bod yn bartner cyn y dyddiad yr oedd trosglwyddiad y buddiant trethadwy perthnasol i’r bartneriaeth yn cael effaith, y cyfranddaliad yn y bartneriaeth sydd i’w briodoli i’r partner yw sero.

en-gb	An increase counts for the purpose of Step 2 only if—
cy-gb	Nid yw cynnydd yn cyfrif at ddibenion Cam 2 onid yw—

en-gb	where the transfer which resulted in the increase took place on or before 22 J uly 2004, the instrument by which the transfer was effected has been stamped with ad valorem stamp duty;
cy-gb	pan ddigwyddodd y trosglwyddiad a arweiniodd at y cynnydd ar 22 Gorffennaf 2 00 4 neu cyn hynny, yr offeryn a oedd yn rhoi effaith i’r trosglwyddiad wedi ei stampio â threth stamp ad v alorem;

en-gb	where the transfer which resulted in the increase took place after that date, any land transaction tax or, as the case may be, stamp duty land tax payable in respect of the transfer has been paid.
cy-gb	pan ddigwyddodd y trosglwyddiad a arweiniodd at y cynnydd ar ôl y dyddiad hwnnw, unrhyw dreth trafodiadau tir neu, yn ôl y digwydd, dreth dir y dreth stamp sy’n daladwy mewn cysylltiad â’r trosglwyddiad wedi ei thalu.

en-gb	O T HER PA R T NER S HI P T R A N SACT ION S 
cy-gb	TRAFODIADAU ERAILL SY’N YMWNEUD A PHARTNERIAETHAU

en-gb	28 This Part of this Schedule makes provision about—
cy-gb	28 Mae’r Rhan hon o’r Atodlen hon yn gwneud darpariaeth ynghylch—

en-gb	transactions involving a transfer from a partnership to a partnership, and
cy-gb	trafodiadau sy’n ymwneud â throsglwyddiad o bartneriaeth i bartneriaeth, a

en-gb	transactions where the partnership consists entirely of bodies corporate.
cy-gb	trafodiadau pan ffurfir partneriaeth yn llwyr gan gyrff corfforaethol.

en-gb	Transfer of c h ar g ea b le interest fro m a p artners h i p to a p artners h i p 
cy-gb	Trosglwyddo buddiant trethadwy o bartneriaeth i bartneriaeth

en-gb	there is a transfer of a chargeable interest from a partnership to a partnership, and
cy-gb	pan drosglwyddir buddiant trethadwy o bartneriaeth i bartneriaeth, a

en-gb	the transfer is both—
cy-gb	pan fo’r trosglwyddiad—

en-gb	a transaction to which paragraph 13 (transfer of chargeable interest to a partnership) applies, and
cy-gb	yn drafodiad y mae paragraff 13 (trosglwyddo buddiant trethadwy i bartneriaeth) yn gymwys iddo, a

en-gb	a transaction to which paragraph 21 (transfer of chargeable interest from a partnership) applies.
cy-gb	hefyd yn drafodiad y mae paragraff 21 (trosglwyddo buddiant trethadwy o bartneriaeth) yn gymwys iddo.

en-gb	Paragraphs 13(3) and 21(2) do not apply.
cy-gb	Nid yw paragraffau 13(3) ac 21(2) yn gymwys.

en-gb	The chargeable consideration for the transaction is taken to be what it would have been if paragraph 13(3) had applied or, if greater, what it would have been if paragraph 21(2) had applied.
cy-gb	Cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad yw’r hyn a fyddai pe bai paragraff 13(3) yn gymwys neu, os yw’n fwy na hynny, yr hyn a fyddai pe bai paragraff 21(2) yn gymwys.

en-gb	Where the whole or part of the chargeable consideration for the transaction is rent—
cy-gb	Pan fo’r holl gydnabyddiaeth drethadwy ar gyfer trafodiad, neu ran ohoni, ar ffurf rhent—

en-gb	(a) paragraph 31 does not apply;
cy-gb	(a) nid yw paragraff 31 yn gymwys;

en-gb	(b) the tax chargeable in respect of so much of the chargeable consideration as consists of rent is taken to be the greater of—
cy-gb	(b) cymerir mai’r dreth sydd i’w chodi mewn cysylltiad â hynny o’r gydnabyddiaeth drethadwy sydd ar ffurf rhent yw’r mwyaf o—

en-gb	what the tax chargeable would have been if paragraph 31 applied in relation to a transaction to which paragraph 13 applies, or
cy-gb	y dreth a fyddai i’w chodi pe bai paragraff 31 yn gymwys mewn perthynas â thrafodiad y mae paragraff 13 yn gymwys iddo, neu

en-gb	what the tax chargeable would have been if paragraph 31 applied in relation to a transaction to which paragraph 21 applies;
cy-gb	y dreth a fyddai i’w chodi pe bai paragraff 31 yn gymwys mewn perthynas â thrafodiad y mae paragraff 21 yn gymwys iddo;

en-gb	(c) the disapplication of the z ero rate band provided for by paragraph 34 of Schedule 6 has effect if it would have had effect if paragraph 31(6) of this Schedule had applied.
cy-gb	(c) mae datgymhwyso’r band cyfradd sero y darperir ar ei gyfer gan baragraff 34 o Atodlen 6 yn cael effaith pe bai wedi cael effaith pe bai paragraff 31(6) o’r Atodlen hon yn gymwys.

en-gb	Transfer of c h ar g ea b le interest fro m a p artners h i p consistin g wh oll y of b odies cor p orate
cy-gb	Trosglwyddo buddiant trethadwy o bartneriaeth a ffurfir yn llwyr gan gyrff corfforaethol

en-gb	there is a transaction to which paragraph 21 applies;
cy-gb	pan geir trafodiad y mae paragraff 21 yn gymwys iddo;

en-gb	immediately before the transaction all the partners are bodies corporate;
cy-gb	pan fo, yn union cyn y trafodiad, yr holl bartneriaid yn gyrff corfforaethol;

en-gb	the sum of the lower proportions is 75 or more.
cy-gb	pan fo swm y cyfrannau is yn 75 neu’n fwy.

en-gb	Paragraphs 21 and 31 have effect with the following modifications.
cy-gb	M ae paragraffau 21 ac 31 yn cael effaith gyda’r addasiadau a ganlyn. 

en-gb	Paragraph 21 has effect as if for sub-paragraphs (2) and (3) there were substituted—
cy-gb	M ae paragraff 21 yn cael effaith fel pe bai’r canlynol wedi ei roi yn lle is-baragraffau (2) a (3)— 

en-gb	“(2) The chargeable consideration for the transaction is taken to be e q ual to the market value of the interest transferred.”
cy-gb	“(2) Cymerir bod y gydnabyddiaeth drethadwy ar gyfer y trafodiad yn hafal i werth marchnadol y buddiant a drosglwyddir.”

en-gb	Paragraph 31(2) has effect as if for “sub-paragraphs (3) to (6)” there were substituted “sub-paragraph (5)”.
cy-gb	M ae paragraff 31(2) yn cael effaith fel pe bai “is-baragraff (5)” wedi ei roi yn lle “is-baragraffau (3) i (6)”. 

en-gb	Paragraph 31 has effect as if sub-paragraphs (3), (4), (6) and (7) were omitted.
cy-gb	M ae paragraff 31 yn cael effaith fel pe bai is-baragraffau (3), (4), (6) a (7) wedi eu hepgor. 

en-gb	PA R T 7
cy-gb	R I-I AN 7

en-gb	APP LI CAT ION O F PA R TS 5 A N D 6 IN REL AT ION T O LE AS E S Transfer of c h ar g ea b le interest to or fro m a p artners h i p :
cy-gb	CY MI-I WYSO R I-I ANNAU 5 A 6 M EWN PERT I-I YNAS A LESOEDD Trosglwyddo buddiant trethadwy i bartneriaeth neu o bartneriaeth:

en-gb	c h ar g ea b le consideration incl u din g rent 
cy-gb	cydnabyddiaeth drethadwy sy'n cynnwys rhent

en-gb	31 (1) This paragraph applies in relation to a transaction to which paragraph 13 or 21 applies where the whole or part of the chargeable consideration for the transaction is rent.
cy-gb	31 (1) M ae’r paragraff hwn yn gymwys mewn perthynas â thrafodiad y mae paragraff 13 neu 21 yn gymwys iddo pan fo’r holl gydnabyddiaeth drethadwy ar gyfer y trafodiad, neu ran ohoni, ar ffurf rhent.

en-gb	Part 5 of Schedule 6 (leases:
cy-gb	M ae Rhan 5 o Atodlen 6 (lesoedd:

en-gb	calculation of tax chargeable) has effect with the modifications set out in sub-paragraphs (3) to (6).
cy-gb	cyfrifo’r dreth sydd i’w chodi) yn cael effaith gyda’r addasiadau a nodir yn is-baragraffau (3) i (6).

en-gb	Paragraph 29 has effect as if—
cy-gb	M ae paragraff 29 yn cael effaith fel pe bai— 

en-gb	(a) in Step 1, for “the net present value (the “ N PV”) of the rent payable over the term of the lease” there were substituted “the relevant chargeable proportion of the net present value (the “ N PV”) of the rent payable over the term of the lease”;
cy-gb	(a) yng Ngham 1, “ y gyfran drethadwy berthnasol o werth net presennol (“GNP”) y rhent sy’n daladwy yn ystod cyfnod y les” yn cael ei roi yn lle “gwerth net presennol (“GNP”) y rhent sy’n daladwy yn ystod cyfnod y les”;

en-gb	(b) in Step 2, for “the N P V ” there were substituted “the relevant chargeable proportion”.
cy-gb	(b) yng Ngham 2, “o’r gyfran drethadwy berthnasol” yn cael ei roi yn lle “o’r G NP”.

en-gb	(4) Paragraph 30 has effect as if—
cy-gb	(4) M ae paragraff 30 yn cael effaith fel pe bai—

en-gb	in Step 1, for “the total of the net present values (the “T N P V ”) of the rent payable over the terms of all the linked leases” there were substituted “the total of the relevant chargeable proportions of the net present values (the “T N P V ”) of the rent payable over the terms of all the leases”;
cy-gb	yng Ngham 1, “cyfanswm y cyfrannau trethadwy perthnasol o werthoedd net presennol (“C G NP”) y rhent sy’n daladwy yn ystod cyfnodau pob un o’r lesoedd” yn cael ei roi yn lle “cyfanswm gwerthoedd net presennol (“C G NP”) y rhent sy’n daladwy yn ystod cyfnodau pob un o’r lesoedd cysylltiol”;

en-gb	in Step 2, for “the T N P V ” there were substituted “the total of the relevant chargeable proportions”;
cy-gb	yng Ngham 2, “o gyfanswm y cyfrannau trethadwy perthnasol” yn cael ei roi yn lle “o’r C G NP”;

en-gb	in Step 4, for “the N P V ” substitute “the relevant chargeable proportion” and for “the T N P V ” substitute “the total of the relevant chargeable proportions”.
cy-gb	yng Ngham 4, “cyfran drethadwy berthnasol o’r rhent” yn cael ei roi yn lle “ G NP y rhent” a “gyda chyfanswm y cyfrannau trethadwy perthnasol” yn cael ei roi yn lle “gyda’r C G NP”.

en-gb	(5) Paragraph 33(1) has effect as if for “paragraphs 34 and 35” there were substituted
cy-gb	(5) M ae paragraff 33(1) yn cael effaith fel pe bai “paragraffau 13 ac 21 o Atodlen 7 a

en-gb	“paragraphs 13 and 21 of Schedule 7 and paragraphs 34 and 35 of this Schedule”.
cy-gb	pharagraffau 34 a 35 o’r Atodlen hon” yn cael ei roi yn lle “paragraffau 34 a 35”.

en-gb	(6) Paragraph 36(1)(a) has effect as if—
cy-gb	(6) M ae paragraff 36(1)(a) yn cael effaith fel pe bai—

en-gb	in sub-paragraph (i) for “the annual rent” there were substituted “the relevant chargeable proportion of the annual rent”;
cy-gb	yn is-baragraff (i), “y gyfran drethadwy berthnasol o’r rhent blynyddol” yn cael ei roi yn lle “y rhent blynyddol”;

en-gb	in sub-paragraph (ii) for “the total of the annual rents” there were substituted “the relevant chargeable proportion of the total of the annual rents”.
cy-gb	yn is-baragraff (ii), “y gyfran drethadwy berthnasol o gyfanswm y rhenti blynyddol” yn cael ei roi yn lle “cyfanswm y rhenti blynyddol”.

en-gb	(7) F or the purposes of paragraphs 29, 30 and 36 of Schedule 6 as modified by this paragraph, the relevant chargeable proportion is—
cy-gb	(7) At ddibenion paragraffau 29, 30 a 36 o Atodlen 6 fel y’u haddaswyd gan y paragraff hwn, y gyfran drethadwy berthnasol yw—

en-gb	( 100 − sLP ) % 
cy-gb	( 100 − sC ) % 

en-gb	where S L P is the sum of the lower proportions.
cy-gb	pan fo S C I yn swm y cyfrannau is.

en-gb	( 8 ) The following paragraphs apply for determining the sum of the lower proportions—
cy-gb	(8) M ae’r paragraffau a ganlyn yn gymwys wrth bennu swm y cyfrannau is—

en-gb	in the case of a transaction to which paragraph 13 applies, paragraph 14, and
cy-gb	yn achos trafodiad y mae paragraff 13 yn gymwys iddo, paragraff 14, a

en-gb	in the case of a transaction to which paragraph 21 applies, paragraph 22.
cy-gb	yn achos trafodiad y mae paragraff 21 yn gymwys iddo, paragraff 22.

en-gb	(9) I n the case of a transaction to which paragraph 21 applies, this paragraph is sub j ect to paragraph 30.
cy-gb	(9) Yn achos trafodiad y mae paragraff 21 yn gymwys iddo, mae’r paragraff hwn yn ddarostyngedig i baragraff 30.

en-gb	PA R T 8 
cy-gb	RHAN 8

en-gb	T R A N S FER S INVOLVING P RO P ER TY- INVE STM EN T PA R T NER S HI PS
cy-gb	TRO SG LWYDD I ADAU S Y’N Y M WNEUD A PHARTNER I AETHAU BUDD S ODD I M EWN E I DDO

en-gb	32 This Part of this Schedule makes provision—
cy-gb	32 M ae’r Rhan hon o’r Atodlen yn gwneud darpariaeth—

en-gb	about certain transactions involving the transfer of an interest in a property-investment partnership, and
cy-gb	ynghylch trafodiadau penodol sy’n ymwneud â throsglwyddo buddiant mewn partneriaeth buddsoddi mewn eiddo, a

en-gb	for a property investment partnership to elect to disapply paragraph 13 in relation to certain land transactions.
cy-gb	i bartneriaeth buddsoddi mewn eiddo ddewis datgymhwyso paragraff 13 mewn perthynas â thrafodiadau tir penodol.

en-gb	M eanin g of p ro p ert y invest m ent p artners h i p s 
cy-gb	Ystyr partneriaethau buddsoddi mewn eiddo

en-gb	33 (1) In this Schedule, a “property-investment partnership” is a partnership whose sole or main activity is investing or dealing in chargeable interests (whether or not that activity involves the carrying out of construction operations on the land in q uestion).
cy-gb	33 (1) Yn yr Atodlen hon, ystyr “partneriaeth buddsoddi mewn eiddo” yw partneriaeth y mae ei hunig weithgaredd neu ei phrif weithgaredd yn fuddsoddi neu ddelio mewn buddiannau trethadwy (pa un a yw’r gweithgaredd hwnnw yn cynnwys cynnal gweithrediadau adeiladu ar y tir o dan sylw ai peidio).

en-gb	In sub-paragraph (1), “construction operations” has the same meaning as in Chapter 3 of Part 3 of the F inance Act 2004 (c.
cy-gb	Yn is-baragraff (1), mae i “gweithrediadau adeiladu” yr un ystyr ag a roddir i “construction operations” ym M hennod 3 o Ran 3 o Ddeddf Cyllid 2 00 4 (p.

en-gb	12)(see section 74 of that Act) . 
cy-gb	12) (gweler adran 74 o’r Ddeddf honno) . 

en-gb	F or the purposes of sub-paragraph (1), “chargeable interests” includes any interest which would be a chargeable interest but for the fact that it relates to land outside Wales. 
cy-gb	At ddibenion is-baragraff (1), mae “buddiannau trethadwy” yn cynnwys unrhyw fuddiant a fyddai’n fuddiant trethadwy oni bai am y ffaith ei fod yn ymwneud â thir y tu allan i Gymru.

en-gb	Transfer of interest in p ro p ert y -invest m ent p artners h i p 
cy-gb	Trosglwyddo buddiant mewn partneriaeth buddsoddi mewn eiddo

en-gb	there is a transfer of an interest in a property-investment partnership, and
cy-gb	pan drosglwyddir buddiant mewn partneriaeth buddsoddi mewn eiddo, a

en-gb	the relevant partnership property includes a chargeable interest.
cy-gb	pan fo eiddo perthnasol y bartneriaeth yn cynnwys buddiant trethadwy.

en-gb	(2) F or the purposes of this Act, the transfer—
cy-gb	(2) At ddibenion y Ddeddf hon—

en-gb	is taken to be a land transaction, and
cy-gb	cymerir bod y trosglwyddiad yn drafodiad tir, a

en-gb	is a chargeable transaction.
cy-gb	mae’r trosglwyddiad yn drafodiad trethadwy.

en-gb	(3) The buyer in the transaction is the person who ac q uires an increased partnership share or, as the case may be, becomes a partner in conse q uence of the transfer.
cy-gb	(3) Y prynwr yn y trafodiad yw’r person sy’n caffael cyfranddaliad uwch yn y bartneriaeth neu, yn ôl y digwydd, sy’n dod yn bartner o ganlyniad i’r trosglwyddiad.

en-gb	(4) The chargeable consideration for the transaction is taken to be e q ual to a proportion of the market value of the relevant partnership property.
cy-gb	(4) Cymerir bod y gydnabyddiaeth drethadwy ar gyfer y trafodiad yn hafal i gyfran o werth marchnadol eiddo perthnasol y bartneriaeth.

en-gb	if the person ac q uiring the interest in the partnership was not a partner before the transfer, the person ' s partnership share immediately after the transfer;
cy-gb	os nad oedd y person sy’n caffael y buddiant yn y bartneriaeth yn bartner cyn y trosglwyddiad, yw cyfranddaliad y person yn y bartneriaeth yn union ar ôl y trosglwyddiad;

en-gb	if the person was a partner before the transfer, the difference between that person ' s partnership share before and after the transfer.
cy-gb	os oedd y person yn bartner cyn y trosglwyddiad, yw’r gwahaniaeth rhwng cyfranddaliad y person hwnnw yn y bartneriaeth cyn y trosglwyddiad ac ar ei ôl.

en-gb	(6) The “relevant partnership property”, in relation to a Type A transfer of an interest in a partnership, is every chargeable interest held as partnership property immediately after the transfer, other than—
cy-gb	(6) Ystyr “eiddo perthnasol y bartneriaeth”, mewn perthynas â throsglwyddiad M ath A o fuddiant mewn partneriaeth, yw pob buddiant trethadwy a ddelir fel eiddo’r bartneriaeth yn union ar ôl y trosglwyddiad, ac eithrio—

en-gb	any chargeable interest that was transferred to the partnership in connection with the transfer,
cy-gb	unrhyw fuddiant trethadwy a drosglwyddwyd i’r bartneriaeth mewn cysylltiad â’r trosglwyddiad,

en-gb	a lease to which paragraph 35 (exclusion of market rent leases) applies, and
cy-gb	les y mae paragraff 35 (eithrio lesoedd rhent marchnadol) yn gymwys iddi, ac

en-gb	any chargeable interest that is not attributable economically to the interest in the partnership that is transferred.
cy-gb	unrhyw fuddiant trethadwy nad yw i’w briodoli yn economaidd i’r buddiant yn y bartneriaeth a drosglwyddir.

en-gb	(7) The “relevant partnership property”, in relation to a Type B transfer of an interest in a partnership, is every chargeable interest held as partnership property immediately after the transfer, other than—
cy-gb	(7) Ystyr “eiddo perthnasol y bartneriaeth”, mewn perthynas â throsglwyddiad M ath B o fuddiant mewn partneriaeth, yw pob buddiant trethadwy a ddelir fel eiddo’r bartneriaeth yn union ar ôl y trosglwyddiad, ac eithrio—

en-gb	a lease to which paragraph 35 (exclusion of market rent leases) applies,
cy-gb	les y mae paragraff 35 (eithrio lesoedd rhent marchnadol) yn gymwys iddi,

en-gb	any chargeable interest that is not attributable economically to the interest in the partnership that is transferred,
cy-gb	unrhyw fuddiant trethadwy nad yw i’w briodoli yn economaidd i’r buddiant yn y bartneriaeth a drosglwyddir,

en-gb	any chargeable interest that was transferred to the partnership on or before 22 J uly 2004,
cy-gb	unrhyw fuddiant trethadwy a drosglwyddwyd i’r bartneriaeth ar 22 Gorffennaf 2 00 4 neu cyn hynny,

en-gb	any chargeable interest in respect of whose transfer to the partnership an election has been made under paragraph 36, and
cy-gb	unrhyw fuddiant trethadwy y gwnaed dewis yn ei gylch o dan baragraff 36, mewn cysylltiad â’i drosglwyddiad i’r bartneriaeth, ac

en-gb	any other chargeable interest whose transfer to the partnership did not fall within paragraph 13(1).
cy-gb	unrhyw fuddiant trethadwy arall nad oedd ei drosglwyddiad i’r bartneriaeth o fewn paragraff 13(1).

en-gb	( 8 ) A Type A transfer is—
cy-gb	(8) Ystyr trosglwyddiad M ath A yw—

en-gb	(a) a transfer that takes the form of arrangements entered into under which—
cy-gb	(a) trosglwyddiad sydd ar ffurf trefniadau yr ymrwymir iddynt pan fo, oddi tanynt—

en-gb	the whole or part of a partner ' s interest as partner is ac q uired by another person (who may be an existing partner), and
cy-gb	holl fuddiant partner fel partner, neu ran ohono, yn cael ei gaffael gan berson arall (a gaiff fod yn bartner presennol), a

en-gb	consideration in money or money ' s worth is given by or on behalf of the person ac q uiring the interest, or
cy-gb	cydnabyddiaeth mewn arian neu gyfwerth ariannol yn cael ei rhoi gan y person sy’n caffael y buddiant, neu ar ei ran, neu

en-gb	(b) a transfer that takes the form of arrangements entered into under which—
cy-gb	(b) trosglwyddiad sydd ar ffurf trefniadau yr ymrwymir iddynt pan fo, oddi tanynt—

en-gb	a person becomes a partner,
cy-gb	person yn dod yn bartner,

en-gb	the interest of an existing partner in the partnership is reduced or an existing partner ceases to be a partner, and
cy-gb	buddiant partner presennol yn y bartneriaeth yn cael ei ostwng neu bartner presennol yn peidio â bod yn bartner, a

en-gb	there is a withdrawal of money or money ' worth from the partnership by the existing partner mentioned in paragraph (ii) (other than money or money ' s worth paid from the resources available to the partnership prior to the transfer).
cy-gb	arian neu gyfwerth ariannol yn cael ei dynnu o’r bartneriaeth gan y partner presennol a grybwyllir ym mharagraff (ii) (ac eithrio arian neu gyfwerth ariannol a dalwyd o’r adnoddau a oedd ar gael i’r bartneriaeth cyn y trosglwyddiad).

en-gb	(9) Any other transfer to which this paragraph applies is a Type B transfer.
cy-gb	(9) M ae unrhyw drosglwyddiad arall y mae’r paragraff hwn yn gymwys iddo yn drosglwyddiad M ath B.

en-gb	(10) An interest in respect of the transfer of which this paragraph applies is to be treated as a chargeable interest for the purposes of paragraph 8 (2) of Schedule 16 (group relief) to the extent that the relevant partnership property consists of a chargeable interest.
cy-gb	(1 0 ) M ae buddiant mewn cysylltiad â’r trosglwyddiad y mae’r paragraff hwn yn gymwys iddo i’w drin fel buddiant trethadwy at ddibenion paragraff 8(2) o Atodlen 16 (rhyddhad grp) i’r graddau y bo eiddo perthnasol y bartneriaeth yn fuddiant trethadwy.

en-gb	E xcl u sion of m ar k et rent leases 
cy-gb	Eithrio lesoedd rhent marchnadol

en-gb	35 (1) A lease held as partnership property immediately after a transfer of an interest in the partnership is not relevant partnership property for the purposes of paragraph 34(6) or (7) if the following four conditions are met.
cy-gb	35 (1) Nid yw les a ddelir fel eiddo’r bartneriaeth yn union ar ôl trosglwyddo buddiant yn y bartneriaeth yn eiddo perthnasol y bartneriaeth at ddibenion paragraff 34(6) na (7) os bodlonir y pedwar amod a ganlyn.

en-gb	no chargeable consideration other than rent has been given in respect of the grant of the lease, and
cy-gb	nad oes unrhyw gydnabyddiaeth drethadwy ar wahân i rent wedi ei rhoi mewn cysylltiad â rhoi’r les, a

en-gb	no arrangements are in place at the time of the transfer for any chargeable consideration other than rent to be given in respect of the grant of the lease.
cy-gb	nad oes unrhyw drefniadau yn eu lle ar adeg y trosglwyddiad i unrhyw gydnabyddiaeth drethadwy ar wahân i rent gael ei rhoi mewn cysylltiad â rhoi’r les.

en-gb	(3) Condition 2 is that the rent payable under the lease as granted was a market rent at the time of the grant.
cy-gb	(3) Amod 2 yw bod y rhent sy’n daladwy o dan y les fel y’i rhoddwyd yn rhent marchnadol ar adeg rhoi’r les.

en-gb	the term of the lease is 5 years or less, or
cy-gb	bod cyfnod y les yn 5 mlynedd neu lai, neu

en-gb	if the term of the lease is more than 5 years—
cy-gb	os yw cyfnod y les yn fwy na 5 mlynedd—

en-gb	the lease provides for the rent payable under it to be reviewed at least once in every 5 years of the term, and
cy-gb	bod y les yn darparu y bydd y rhent sy’n daladwy oddi tani yn cael ei adolygu o leiaf unwaith ym mhob 5 mlynedd o’r cyfnod, a

en-gb	the rent payable under the lease as a result of a review is re q uired to be a market rent at the review date.
cy-gb	ei bod yn ofynnol i’r rhent sy’n daladwy o dan y les o ganlyniad i adolygiad fod yn rent marchnadol ar y dyddiad adolygu.

en-gb	(5) Condition 4 is that there has been no change to the lease since it was granted which is such that, immediately after the change has effect, the rent payable under the lease is less than a market rent.
cy-gb	(5) Amod 4 yw na chafwyd unrhyw newid i’r les ers iddi gael ei rhoi sy’n golygu, yn union ar ôl i’r newid gael effaith, fod y rhent sy’n daladwy o dan y les yn llai na rhent marchnadol.

en-gb	(6) The market rent of a lease at any time is the rent which the lease might reasonably be expected to fetch at that time in the open market.
cy-gb	(6) Rhent marchnadol les ar unrhyw adeg yw’r rhent y gellid disgwyl yn rhesymol i’r les ei ddenu ar y farchnad agored ar yr adeg honno.

en-gb	(7) A review date is a date from which the rent determined as a result of a rent review is payable.
cy-gb	(7) Dyddiad adolygu yw dyddiad y mae’r rhent a bennir o ganlyniad i adolygiad rhent yn daladwy ohono.

en-gb	E lection b y p ro p ert y -invest m ent p artners h i p to disa pp l y p ara g ra ph 13 
cy-gb	Dewis gan bartneriaeth buddsoddi mewn eiddo i ddatgymhwyso paragraff 13

en-gb	36 (1) Paragraph 13 does not apply to a transfer of a chargeable interest to a property-investment partnership if the buyer in the transaction elects for that paragraph not to apply.
cy-gb	36 (1) Nid yw paragraff 13 yn gymwys i drosglwyddo buddiant trethadwy i bartneriaeth buddsoddi mewn eiddo os yw’r prynwr yn y trafodiad yn dewis i’r paragraff hwnnw beidio â bod yn gymwys.

en-gb	(2) Where an election under this paragraph is made in respect of a transaction—
cy-gb	(2) Pan wneir dewis o dan y paragraff hwn mewn cysylltiad â thrafodiad—

en-gb	paragraph 21 (transfer of chargeable interest from a partnership:
cy-gb	mae paragraff 21 (trosglwyddo buddiant trethadwy o bartneriaeth:

en-gb	general) is also disapplied,
cy-gb	cyffredinol) hefyd wedi ei ddatgymhwyso,

en-gb	the chargeable consideration for the transaction is taken to be the market value of the chargeable interest transferred, and
cy-gb	cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad yw gwerth marchnadol y buddiant trethadwy a drosglwyddir, ac

en-gb	the transaction falls within Part 3 (ordinary partnership transactions) of this Schedule.
cy-gb	mae’r trafodiad o fewn Rhan 3 (trafodiadau cyffredin gan bartneriaeth) o’r Atodlen hon.

en-gb	(3) An election under this paragraph must be included in the return made in respect of the transaction, or in an amendment of that return (for provision as to amendment of returns, see section 41 of TCMA).
cy-gb	(3) Rhaid i ddewis o dan y paragraff hwn gael ei gynnwys ar y ffurflen dreth a ddychwelir mewn perthynas â’r trafodiad, neu mewn diwygiad i’r ffurflen dreth honno (gweler adran 41 o DCRhT am ddarpariaeth ynghylch diwygio ffurflenni treth).

en-gb	(4) The election is irrevocable so that the return may not be amended so as to withdraw the election.
cy-gb	(4) Mae’r dewis yn un di-alw’n-ôl, felly ni chaniateir diwygio’r ffurflen dreth er mwyn tynnu’r dewis yn ôl.

en-gb	(5) Where an election under this paragraph in respect of a transaction (the “main transaction”) is made in an amendment of a return—
cy-gb	(5) Pan wneir dewis o dan y paragraff hwn mewn cysylltiad â thrafodiad (y “prif drafodiad”) mewn diwygiad i ffurflen dreth—

en-gb	the election has effect as if it had been made on the date on which the return was made, and
cy-gb	mae’r dewis yn cael effaith fel pe bai wedi ei wneud ar y dyddiad y dychwelwyd y ffurflen dreth, a

en-gb	any return in respect of an affected transaction may be amended (within the period allowed for amendment of that return) to take account of that election.
cy-gb	caniateir diwygio unrhyw ffurflen dreth mewn cysylltiad â thrafodiad yr effeithir arno (o fewn y cyfnod a ganiateir ar gyfer diwygio’r ffurflen dreth honno) er mwyn adlewyrchu’r dewis hwnnw.

en-gb	(6) I n sub-paragraph (5), “affected transaction” in relation to the main transaction means a transaction—
cy-gb	(6) Yn is-baragraff (5), ystyr “trafodiad yr effeithir arno” mewn perthynas â’r prif drafodiad yw trafodiad—

en-gb	to which paragraph 34 (transfer of interest in property-investment partnership) applied, and
cy-gb	yr oedd paragraff 34 (trosglwyddo buddiant mewn partneriaeth buddsoddi mewn eiddo) yn gymwys iddo, a

en-gb	with an effective date on or after the effective date of the main transaction.
cy-gb	sy’n cael effaith ar y dyddiad, neu ar ôl y dyddiad, y mae’r prif drafodiad yn cael effaith.

en-gb	P artners h i p interests:
cy-gb	Buddiannau partneriaethau:

en-gb	a pp lication of p rovisions a b o u t exc h an g e 
cy-gb	cymhwyso darpariaethau ynghylch cyfnewid

en-gb	37 (1) Where section 16 (exchanges) applies to the ac q uisition of an interest in a property-investment partnership in consideration of entering into a land transaction with an existing partner, the interest in the partnership is to be treated as a ma j or interest in land, for the purposes of paragraph 5 of Schedule 4 if the relevant partnership property includes a ma j or interest in land.
cy-gb	37 (1) Pan fo adran 16 (cyfnewidiadau) yn gymwys i gaffael buddiant mewn partneriaeth buddsoddi mewn eiddo yn gydnabyddiaeth am ymrwymo i drafodiad tir â phartner presennol, mae’r buddiant yn y bartneriaeth i’w drin fel prif fuddiant mewn tir, at ddibenion paragraff 5 o Atodlen 4 os yw eiddo perthnasol y bartneriaeth yn cynnwys prif fuddiant mewn tir.

en-gb	I n sub-paragraph (1), “relevant partnership property” has the meaning given by paragraphs 34(6) or (7) (as appropriate, and as read with paragraph 35). 
cy-gb	Yn is-baragraff (1), mae i “eiddo perthnasol y bartneriaeth” yr ystyr a roddir gan baragraffau 34(6) neu (7) (fel y bo’n briodol, ac fel y’u darllenir ar y cyd â pharagraff 35).

en-gb	Where this paragraph applies, paragraph 6 of Schedule 4 (partition etc.:
cy-gb	Pan fo’r paragraff hwn yn gymwys, nid yw paragraff 6 o Atodlen 4 (darnddosbarthu etc.:

en-gb	disregard of existing interest) does not apply.
cy-gb	diystyru buddiant presennol) yn gymwys.

en-gb	APP LI CAT ION OF EXE MPT ION S, RELIEF S, P ROVI S ION S OF TCMA A N D NO T IFI CAT ION P ROVI S ION S
cy-gb	CYMHWYSO ESEMPTIADAU, RHYDDHADAU, DARPARIAETHAU DCRHT A DARPARIAETHAU HYSBYSU

en-gb	3 8 I n this Part of this Schedule—
cy-gb	38 Yn y Rhan hon o’r Atodlen hon—

en-gb	paragraph 39 makes provision about the application of exemptions and reliefs to transactions to which this Schedule applies;
cy-gb	mae paragraff 39 yn gwneud darpariaeth ynghylch cymhwyso esemptiadau a rhyddhadau i drafodiadau y mae’r Atodlen hon yn gymwys iddynt;

en-gb	paragraphs 40 and 41 make provision about the application of group relief to certain transactions mentioned in Part 4 of this Schedule;
cy-gb	mae paragraffau 4 0 a 41 yn gwneud darpariaeth ynghylch cymhwyso rhyddhad grp i drafodiadau penodol a grybwyllir yn Rhan 4 o’r Atodlen hon;

en-gb	paragraph 42 makes provision about the application of charities relief to certain transfers of interest in a partnership;
cy-gb	mae paragraff 42 yn gwneud darpariaeth ynghylch cymhwyso rhyddhad elusennau i drosglwyddiadau penodol buddiant mewn partneriaeth;

en-gb	paragraph 43 makes provision about the application of certain provisions of TCMA to partnerships;
cy-gb	mae paragraff 43 yn gwneud darpariaeth ynghylch cymhwyso darpariaethau penodol yn DCRhT i bartneriaethau;

en-gb	paragraph 44 makes provision about the notification of certain transfers of interest in a partnership.
cy-gb	mae paragraff 44 yn gwneud darpariaeth ynghylch hysbysu am drosglwyddiadau penodol buddiant mewn partneriaeth.

en-gb	A pp lication of exem p tions and reliefs
cy-gb	Cymhwyso esemptiadau a rhyddhadau

en-gb	39 (1) Paragraph 1 of Schedule 3 (exemption of transactions for which there is no chargeable consideration) does not apply to transactions to which paragraph 13, 1 8 , 21 or 34 applies.
cy-gb	39 (1) Nid yw paragraff 1 o Atodlen 3 (esemptiad ar gyfer trafodiadau nad oes unrhyw gydnabyddiaeth drethadwy ar eu cyfer) yn gymwys i drafodiadau y mae paragraffau 13, 18, 21 neu 34 yn gymwys iddynt.

en-gb	(2) B ut (sub j ect to paragraphs 40 and 42) this Schedule has effect sub j ect to any other provision affording exemption or relief from tax.
cy-gb	(2) Ond (yn ddarostyngedig i baragraffau 4 0 a 42) mae’r Atodlen hon yn cael effaith yn ddarostyngedig i unrhyw ddarpariaeth arall sy’n rhoi esemptiad neu ryddhad rhag treth.

en-gb	A pp lication of g ro up relief
cy-gb	Cymhwyso rhyddhad grthp

en-gb	40 (1) Schedule 16 (group relief) applies to—
cy-gb	40 (1) M ae Atodlen 16 (rhyddhad gr * p) yn gymwys i—

en-gb	a transaction to which paragraph 13 applies, and
cy-gb	trafodiad y mae paragraff 13 yn gymwys iddo, a

en-gb	a transaction that is a chargeable transaction by virtue of paragraph 1 8 , with the following modifications.
cy-gb	trafodiad sy’n drafodiad trethadwy yn rhinwedd paragraff 18, gyda’r addasiadau a ganlyn.

en-gb	(2) Paragraph 8 has effect as if—
cy-gb	(2) M ae paragraff 8 yn cael effaith fel pe bai—

en-gb	(a) in sub-paragraph (2)(a), for “the buyer” there were substituted “a partner who was a partner at the effective date of the relieved transaction (“the relevant partner”)”;
cy-gb	(a) yn is-baragraff (2)(a), “pan fo partner a oedd yn bartner ar y dyddiad yr oedd y trafodiad a ryddheir yn cael effaith (“y partner perthnasol”)” yn cael ei roi yn lle “pan fo’r prynwr”;

en-gb	(b) for sub-paragraph (2)(b) there were substituted—
cy-gb	(b) y canlynol yn cael ei roi yn lle is-baragraff (2)(b)—

en-gb	“(b) at the time the relevant partner ceases to be a member of the same group as the seller (“the relevant time”), a chargeable interest is held by or on behalf of the members of the partnership and that chargeable interest—
cy-gb	“(b) ar yr adeg y mae’r partner perthnasol yn peidio â bod yn aelod o’r un gr * p â’r gwerthwr (“yr adeg berthnasol”), pan fo buddiant trethadwy yn cael ei ddal gan aelodau’r bartneriaeth neu ar eu rhan a bod y buddiant trethadwy hwnnw—

en-gb	was ac q uired by or on behalf of the partnership under the relieved transaction, or
cy-gb	wedi ei gaffael gan y bartneriaeth neu ar ei rhan o dan y trafodiad a ryddheir, neu

en-gb	is derived from a chargeable interest so ac q uired,
cy-gb	yn deillio o fuddiant trethadwy a gaffaelwyd felly,

en-gb	and has not subse q uently been ac q uired at market value under a chargeable transaction for which group relief was available but was not claimed.”;
cy-gb	ac nad yw wedi ei gaffael wedi hynny am ei werth marchnadol o dan drafodiad trethadwy yr oedd rhyddhad gr * p ar gael mewn perthynas ag ef, ond nas hawliwyd.”;

en-gb	(c) in sub-paragraph (4), for the words from “the transferee company” to the end there were substituted “or on behalf of the partnership and to the proportion in which the relevant partner is entitled at the relevant time to share in the income profits of the partnership”;
cy-gb	(c) yn is-baragraff (4), “a ddelir gan neu ar ran y bartneriaeth ac i’r gyfran y mae gan y partner perthnasol hawl iddi ar yr adeg berthnasol wrth rannu elw incwm y bartneriaeth” yn cael ei roi yn lle’r geiriau o “y mae’r cwmni” hyd y diwedd;

en-gb	(d) in sub-paragraph (5), the definition of “relevant associated company” were omitted.
cy-gb	(d) yn is-baragraff (5), y diffiniad o “cwmni cyswllt perthnasol” wedi ei hepgor.

en-gb	(3) Paragraphs 9 to 14 have effect as if for “the buyer” (each time it occurs) there were substituted “the relevant partner”.
cy-gb	(3) M ae paragraffau 9 i 14 yn cael effaith fel pe bai “y partner perthnasol” yn cael ei roi yn lle “y prynwr”(bob tro y mae’n digwydd).

en-gb	Sum of t h e lo w er p ortions:
cy-gb	Swm y cyfrannau is:

en-gb	connected co mp an y
cy-gb	cwmni cysylltiedig

en-gb	41 (1) This paragraph applies where in calculating the sum of the lower proportions in relation to a transaction (in accordance with paragraph 14)—
cy-gb	41 (1) M ae’r paragraff hwn yn gymwys, wrth gyfrifo swm y cyfrannau is mewn perthynas â thrafodiad (yn unol â pharagraff 14)—

en-gb	a company (“the connected company”) would have been a corresponding partner of a relevant owner (“the original owner”) but for the fact that, by virtue of paragraph 16(1)(b), Step 2 includes connected persons only if they are individuals, and
cy-gb	pe bai cwmni (“y cwmni cysylltiedig”) wedi bod yn bartner cyfatebol i berchennog perthnasol (“y perchennog gwreiddiol”) oni bai am y ffaith nad yw Cam 2, yn rhinwedd paragraff 16(1)(b), yn cynnwys personau cysylltiedig onid ydynt yn unigolion, a

en-gb	the connected company and the original owner are members of the same group.
cy-gb	pan fo’r cwmni cysylltiedig a’r perchennog gwreiddiol yn aelodau o’r un grp.

en-gb	(2) The charge in respect of the transaction is to be reduced to the amount that would have been payable had the connected company been a corresponding partner of the original owner for the purposes of calculating the sum of the lower proportions.
cy-gb	(2) M ae’r dreth mewn cysylltiad â’r trafodiad i’w gostwng i’r swm a fyddai wedi bod yn daladwy pe bai’r cwmni cysylltiedig wedi bod yn bartner cyfatebol i’r perchennog gwreiddiol at ddibenion cyfrifo swm y cyfrannau is.

en-gb	(3) The provisions of Schedule 16 apply to relief under sub-paragraph (2) as to group relief under paragraph 2(1) of that Schedule, but—
cy-gb	(3) M ae darpariaethau Atodlen 16 yn gymwys i ryddhad o dan is-baragraff (2) fel y maent yn gymwys i ryddhad gr * p o dan baragraff 2(1) o’r Atodlen honno, ond—

en-gb	as if paragraph 4(3)(a) were omitted,
cy-gb	fel pe bai paragraff 4(3)(a) wedi ei hepgor,

en-gb	as if in paragraph 8 (2)(a) for “the buyer” there were substituted “a partner who was, at the effective date of the transaction, a partner and a member of the same group as the transferor (“the relevant partner”)”, and
cy-gb	fel pe bai, ym mharagraff 8(2)(a), “pan fo partner a oedd, ar y dyddiad yr oedd y trafodiad yn cael effaith, yn bartner ac yn aelod o’r un gr * p â’r trosglwyddwr (“y partner perthnasol”)” yn cael ei roi yn lle “pan fo’r prynwr”, ac

en-gb	with the other modifications specified in paragraph 40.
cy-gb	gyda’r addasiadau eraill a bennir ym mharagraff 40.

en-gb	A pp lication of c h arities relief
cy-gb	Cymhwyso rhyddhad elusennau

en-gb	42 (1) Schedule 1 8 (charities relief) applies to the transfer of an interest in a partnership that is a chargeable transaction by virtue of paragraph 1 8 or 34 with the following modifications.
cy-gb	42 (1) M ae Atodlen 18 (rhyddhad elusennau) yn gymwys i drosglwyddo buddiant mewn partneriaeth sy’n drafodiad trethadwy yn rhinwedd paragraff 18 neu 34 gyda’r addasiadau a ganlyn.

en-gb	(2) Paragraph 1(b) has effect as if for “a buyer in a land transaction” there were substituted “a transferee under a transfer of an interest in a partnership that is a chargeable transaction by virtue of paragraph 1 8 or 34 of Schedule 7,”.
cy-gb	(2) M ae paragraff 1(b) yn cael effaith fel pe bai “sy’n drosglwyddai o dan drosglwyddiad buddiant mewn partneriaeth sy’n drafodiad trethadwy yn rhinwedd paragraff 18 neu 34 o Atodlen 7,” yn cael ei roi yn lle “sy’n brynwr mewn trafodiad tir”.

en-gb	in sub-paragraph (1), for “a buyer in a land transaction” there were substituted “a transferee under a transfer of an interest in a partnership by virtue of paragraph 1 8 or 34 of Schedule 7”;
cy-gb	yn is-baragraff (1), “sy’n drosglwyddai o dan drosglwyddiad buddiant mewn partneriaeth yn rhinwedd paragraff 18 neu 34 o Atodlen 7” yn cael ei roi yn lle “sy’n brynwr mewn trafodiad tir”;

en-gb	in sub-paragraph (1)(a), for “if C intends to hold the sub j ect-matter of the transaction” there were substituted “if every chargeable interest held as partnership property immediately after the transfer is held”;
cy-gb	yn is-baragraff (1)(a), “os yw pob buddiant trethadwy a ddelir fel eiddo’r bartneriaeth yn union ar ôl y trosglwyddiad yn cael ei ddal” yn cael ei roi yn lle “os yw E yn bwriadu dal testun y trafodiad”;

en-gb	sub-paragraph (1)(b) were omitted;
cy-gb	is-baragraff (1)(b) wedi ei hepgor;

en-gb	in sub-paragraph (2), for “C holds the sub j ect-matter of the transaction” there were substituted “a chargeable interest held as partnership property is held”;
cy-gb	yn is-baragraff (2), “mae buddiant trethadwy a ddelir fel eiddo’r bartneriaeth yn cael ei ddal” yn cael ei roi yn lle “mae E yn dal testun y trafodiad”;

en-gb	after sub-paragraph (2) there were inserted—
cy-gb	y canlynol yn cael ei fewnosod ar ôl is-baragraff (2)—

en-gb	“(2A) There is a transfer of an interest in a partnership for the purposes of this Schedule if there is such a transfer for the purposes of Schedule 7 (see paragraph 4 8 of that Schedule).
cy-gb	“(2A) Trosglwyddir buddiant mewn partneriaeth at ddibenion yr Atodlen hon os oes trosglwyddiad o’r fath at ddibenion Atodlen 7 (gweler paragraff 48 o’r Atodlen honno).

en-gb	(2B) Paragraph 45(1) of Schedule 7 (meaning of references to partnership property) applies for the purposes of this Schedule as it applies for the purposes of that Schedule.”;
cy-gb	(2B) M ae paragraff 45(1) o Atodlen 7 (ystyr cyfeiriadau at eiddo partneriaeth) yn gymwys at ddibenion yr Atodlen hon fel y bo’n gymwys at ddibenion yr Atodlen honno.”;

en-gb	in sub-paragraph (4), for “a buyer in a land transaction” there were substituted “a transferee under a transfer of an interest in a partnership that is a chargeable transaction by virtue of paragraph 1 8 or 34 of Schedule 7”;
cy-gb	yn is-baragraff (4), “sy’n drosglwyddai o dan drosglwyddiad buddiant mewn partneriaeth sy’n drafodiad trethadwy yn rhinwedd paragraff 18 neu 34 o Atodlen 7” yn cael ei roi yn lle “sy’n brynwr mewn trafodiad tir”;

en-gb	in sub-paragraph (4)(b), for “the sub j ect-matter of the transaction” there were substituted “any chargeable interest held as partnership property immediately after the transaction”.
cy-gb	yn is-baragraff (4)(b), “unrhyw fuddiant trethadwy a ddelir fel eiddo’r bartneriaeth yn union ar ôl y trafodiad” yn cael ei roi yn lle “testun y trafodiad”.

en-gb	(a) for “a land transaction” there were substituted “a transfer of an interest in a partnership that is a chargeable transaction by virtue of paragraph 1 8 or 34 of Schedule 7”;
cy-gb	(a) “trosglwyddiad buddiant mewn partneriaeth sy’n drafodiad trethadwy yn rhinwedd paragraff 18 neu 34 o Atodlen 7” yn cael ei roi yn lle “trafodiad tir”;

en-gb	(b) for “the buyer” there were substituted “the transferee”.
cy-gb	(b) “y trosglwyddai” yn cael ei roi yn lle “y prynwr”.

en-gb	in sub-paragraph (1)(a), for “a land transaction” were substituted “a transfer of an interest in a partnership that is a chargeable transaction by virtue of paragraph 1 8 or 34 of Schedule 7”;
cy-gb	yn is-baragraff (1)(a), “trosglwyddiad buddiant mewn partneriaeth sy’n drafodiad trethadwy yn rhinwedd paragraff 18 neu 34 o Atodlen 7” yn cael ei roi yn lle “trafodiad tir”;

en-gb	for sub-paragraph (4) there were substituted—
cy-gb	y canlynol yn cael ei roi yn lle is-baragraff (4)—

en-gb	“(4) At the time of the dis q ualifying event the partnership property includes a chargeable interest—
cy-gb	“(4) Ar adeg y digwyddiad datgymhwyso mae eiddo’r bartneriaeth yn cynnwys buddiant trethadwy—

en-gb	that was held as partnership property immediately after the relieved transaction, or
cy-gb	a oedd yn cael ei ddal fel eiddo’r bartneriaeth yn union ar ôl y trafodiad a ryddheir, neu

en-gb	that is derived from an interest held as partnership property at that time.”;
cy-gb	sy’n deillio o fuddiant a oedd yn cael ei ddal fel eiddo’r bartneriaeth ar yr adeg honno.”;

en-gb	“(6) An “appropriate proportion” means an appropriate proportion having regard to—
cy-gb	“(6) Ystyr “cyfran briodol” yw cyfran briodol gan roi sylw i—

en-gb	the chargeable interests held as partnership property immediately after the relieved transaction and the chargeable interests held as partnership property at the time of the dis q ualifying event, and
cy-gb	y buddiannau trethadwy a ddelir fel eiddo’r bartneriaeth yn union ar ôl y trafodiad a ryddheir a’r buddiannau trethadwy a ddelir fel eiddo’r bartneriaeth ar adeg y digwyddiad datgymhwyso, a

en-gb	the extent to which any chargeable interest held as partnership property at that time becomes used or held for purposes other than q ualifying charitable purposes.”
cy-gb	i ba raddau y mae unrhyw fuddiant trethadwy a ddelir fel eiddo’r bartneriaeth ar yr adeg honno yn dod i gael ei ddefnyddio neu ei ddal at ddibenion ac eithrio dibenion elusennol cymwys.”

en-gb	M odifications of TC M A in relation to p artners h i p s 
cy-gb	Addasiadau i DCRhT mewn perthynas a phartneriaethau

en-gb	43 (1) TCMA applies in relation to land transaction tax in respect of a land transaction entered into as buyers by or on behalf of the members of a partnership with the following modifications.
cy-gb	43 (1) M ae DCRhT yn gymwys mewn perthynas â threth trafodiadau tir mewn cysylltiad â thrafodiad tir yr ymrwymir iddo fel prynwyr gan neu ar ran aelodau partneriaeth gyda’r addasiadau a ganlyn.

en-gb	Section 5 8 (conditions for making WRA assessments) has effect as if subsection (2)(c) were omitted.
cy-gb	M ae adran 58 (amodau ar gyfer gwneud asesiadau ACC) yn cael effaith fel pe bai is-adran (2)(c) wedi ei hepgor. 

en-gb	Section 59 (time limits for WRA assessments) has effect as if in subsection (7) in the definition of “related person”, paragraph (b) were omitted.
cy-gb	M ae adran 59 (terfynau amser ar gyfer asesiadau ACC) yn cael effaith fel pe bai paragraff (b) yn y diffiniad o “person cysylltiedig” yn is-adran (7) wedi ei hepgor. 

en-gb	Section 79 (the claimant:
cy-gb	M ae adran 79 (yr hawlydd:

en-gb	partnerships) has effect as if there were substituted for it—
cy-gb	partneriaethau) yn cael effaith fel pe bai’r canlynol wedi ei roi yn ei le—

en-gb	"79 Th e c l aimant:
cy-gb	“79 Yr hawlydd:

en-gb	partners h ips in re l ation to l and transactions
cy-gb	partneriaethau mewn perthynas a thrafodiadau tir

en-gb	(1) This section is about the application of sections 63 and 63A in a case where—
cy-gb	(1) M ae’r adran hon yn ymwneud â chymhwyso adrannau 63 a 63A mewn achos pan fo—

en-gb	(a) (in a case falling within section 63(1)(a)) the person paid the amount in q uestion in the capacity of a partner in a partnership (within the meaning of paragraph 3 of Schedule 7 to LTTA),
cy-gb	(a) (mewn achos sydd o fewn adran 63(1)(a)) y person wedi talu’r swm o dan sylw yn rhinwedd y ffaith ei fod yn bartner mewn partneriaeth (o fewn ystyr paragraff 3 o Atodlen 7 i DTTT),

en-gb	(in a case falling within section 63(1)(b)) the assessment was made on, or the determination related to the liability of, the person in such a capacity, or
cy-gb	(mewn achos sydd o fewn adran 63(1)(b)) yr asesiad wedi ei wneud ar y person, neu’r dyfarniad yn ymwneud â rhwymedigaeth y person, yn rhinwedd y ffaith honno, neu

en-gb	(in a case falling within section 63A(1)) the buyer in the land transaction is a person acting in such a capacity.
cy-gb	(mewn achos sydd o fewn adran 63A(1)) y prynwr yn y trafodiad tir yn berson sy’n gweithredu yn rhinwedd y ffaith honno.

en-gb	(2) In such a case, only a representative partner within the meaning of paragraph 10 of Schedule 7 to LTTA may make a claim under section 63 or 63A in respect of the amount in q uestion.”
cy-gb	(2) M ewn achos o’r fath, dim ond partner cynrychiadol o fewn ystyr paragraff 1 0 o Atodlen 7 i DTTT gaiff wneud hawliad o dan adran 63 neu 63A mewn cysylltiad â’r swm o dan sylw.”

en-gb	(5) Section 8 0 (assessment of claimant in connection with claim) has effect as if in subsection (2), for “any relevant person (as defined in section 79(3))” there were substituted “a responsible partner within the meaning of paragraph 9 of Schedule 7 to LTTA”.
cy-gb	(5) M ae adran 8 0 (asesiad o hawlydd mewn cysylltiad â hawliad) yn cael effaith fel pe bai “partner cyfrifol o fewn ystyr paragraff 9 o Atodlen 7 i DTTT” wedi ei roi yn lle “unrhyw berson perthnasol (fel y’i diffinnir yn adran 79(3))” yn is-adran (2).

en-gb	(6) Section 91 (re q uiring information and documents in relation to a partnership) has effect as if—
cy-gb	(6) M ae adran 91 (gwneud gwybodaeth a dogfennau yn ymwneud â phartneriaeth yn ofynnol) yn cael effaith fel pe bai—

en-gb	(a) for subsection (1) there were substituted—
cy-gb	(a) y canlynol wedi ei roi yn lle is-adran (1)—

en-gb	“(1) This section applies in relation to a partnership within the meaning of paragraph 3 of Schedule 7 to LTTA.”;
cy-gb	“(1) M ae’r adran hon yn gymwys mewn perthynas â phartneriaeth o fewn ystyr paragraff 3 o Atodlen 7 i DTTT.”;

en-gb	in the opening words, for “one of the partners” (in both places) there were substituted “one of the responsible partners”;
cy-gb	“un o’r partneriaid cyfrifol” wedi ei roi yn lle “un o’r partneriaid” (yn y ddau lle) yn y geiriau agoriadol;

en-gb	in paragraphs (a)(iii) and (c), for “at least one of the partners” there were substituted “the representative partner, or where there is no representative partner, to at least one of the responsible partners”;
cy-gb	“i’r partner cynrychiadol, neu os nad oes partner cynrychiadol, i un o’r partneriaid cyfrifol o leiaf” wedi ei roi yn lle “i un o’r partneriaid o leiaf” ym mharagraffau (a)(iii) ac (c);

en-gb	(c) after subsection (2) there were inserted—
cy-gb	(c) y canlynol wedi ei roi ar ôl is-adran (2)—

en-gb	“(3) “ R esponsible partner” and “representative partner” have the meanings given by paragraphs 9 and 10 of Schedule 7 to LTTA.”
cy-gb	“(3) M ae i “partner cyfrifol” a “partner cynrychiadol” yr ystyron a roddir gan baragraffau 9 a 1 0 o Atodlen 7 i DTTT.”

en-gb	(7) Section 100 (taxpayer notices following a tax return) has effect as if for subsection (6) there were substituted—
cy-gb	(7) M ae adran 1 00 (hysbysiadau trethdalwr ar ôl dychwelyd ffurflen dreth) yn cael effaith fel pe bai’r canlynol wedi ei roi yn lle is-adran (6)—

en-gb	“(6) Where any responsible partner in a partnership has made a tax return, this section has effect as if that return had been made by each of the responsible partners.
cy-gb	“(6) Pan fo unrhyw bartner cyfrifol mewn partneriaeth wedi dychwelyd ffurflen dreth, mae’r adran hon yn cael effaith fel pe bai’r ffurflen dreth honno wedi ei dychwelyd gan bob un o’r partneriaid cyfrifol.

en-gb	(6A) “Partnership” and “responsible partner” have the meanings given by paragraphs 3 and 9 of Schedule 7 to LTTA.”
cy-gb	(6A) M ae i “partneriaeth” a “partner cyfrifol” yr ystyron a roddir gan baragraffau 3 a 9 o Atodlen 7 i DTTT.”

en-gb	otification of transfer of artnersi interest
cy-gb	Hysbysu am drosglwyddo buddiant partneriaeth

en-gb	44 (1) A transaction which is a chargeable transaction by virtue of paragraph 1 8 or 34 (transfer
cy-gb	44 (1) Nid yw trafodiad sy’n drafodiad trethadwy yn rhinwedd paragraff 18 neu 34 (trosglwyddo buddiant partneriaeth) yn drafodiad hysbysadwy onid yw’r

en-gb	of partnership interest) is a notifiable transaction only if the chargeable consideration for the transaction exceeds the z ero rate threshold.
cy-gb	gydnabyddiaeth drethadwy ar gyfer y trafodiad uwchlaw’r terfyn cyfradd sero.

en-gb	(2) The chargeable consideration for a transaction exceeds the z ero rate threshold if it includes—
cy-gb	(2) M ae’r gydnabyddiaeth drethadwy ar gyfer trafodiad uwchlaw’r terfyn cyfradd sero os yw’n cynnwys—

en-gb	(a) any amount in respect of which tax is chargeable at a rate of more than 0%, or
cy-gb	(a) unrhyw swm y mae treth ar raddfa uwchlaw 0 % i’w chodi mewn cysylltiad ag ef, neu

en-gb	(b) any amount in respect of which tax would be so chargeable but for a relief.
cy-gb	(b) unrhyw swm y byddai treth i’w chodi felly mewn cysylltiad ag ef oni bai am ryddhad.

en-gb	PA R T 10
cy-gb	RHAN 1O

en-gb	P artners h i p p ro p ert y and p artners h i p s h are 
cy-gb	Eiddo'r bartneriaeth a chyfranddaliad yn y bartneriaeth

en-gb	45 (1) Any reference in this Schedule to partnership property is to an interest or right held by or
cy-gb	45 (1) M ae unrhyw gyfeiriad yn yr Atodlen hon at eiddo’r bartneriaeth yn gyfeiriad at fuddiant

en-gb	on behalf of a partnership, or the members of a partnership, for the purposes of the partnership business.
cy-gb	neu hawl a ddelir gan bartneriaeth neu ar ei rhan, neu gan aelodau partneriaeth, at ddibenion y busnes partneriaeth.

en-gb	(2) Any reference in this Schedule to a person's partnership share at any time is to the proportion in which the person is entitled at that time to share in the income profits of the partnership.
cy-gb	(2) M ae unrhyw gyfeiriad yn yr Atodlen hon at gyfranddaliad person yn y bartneriaeth ar unrhyw adeg yn gyfeiriad at y cyfranddaliad y mae gan y person hawl iddo ar yr adeg honno wrth rannu elw incwm y bartneriaeth.

en-gb	Transfer of a c h ar g ea b le interest
cy-gb	Trosglwyddo buddiant trethadwy

en-gb	46 R eferences in this Schedule to a transfer of a chargeable interest include—
cy-gb	46 M ae cyfeiriadau yn yr Atodlen hon at drosglwyddo buddiant trethadwy yn cynnwys—

en-gb	the creation of a chargeable interest,
cy-gb	creu buddiant trethadwy,

en-gb	the variation of a chargeable interest, and
cy-gb	amrywio buddiant trethadwy, ac

en-gb	the surrender or release of a chargeable interest.
cy-gb	ildio neu ollwng buddiant trethadwy.

en-gb	Transfer of c h ar g ea b le interest to a p artners h i p 
cy-gb	Trosglwyddo buddiant trethadwy i bartneriaeth

en-gb	47 F or the purposes of this Schedule, there is a transfer of a chargeable interest to a
cy-gb	47 At ddibenion yr Atodlen hon, trosglwyddir buddiant trethadwy i bartneriaeth mewn

en-gb	partnership in any case where a chargeable interest becomes partnership property.
cy-gb	unrhyw achos pan fo buddiant trethadwy yn dod yn eiddo’r bartneriaeth.

en-gb	Transfer of interest in a p artners h i p 
cy-gb	Trosglwyddo buddiant mewn partneriaeth

en-gb	48 F or the purposes of this Schedule, where a person ac q uires or increases a partnership
cy-gb	48 At ddibenion yr Atodlen hon, pan fo person yn caffael neu’n cynyddu cyfranddaliad yn y

en-gb	share there is a transfer of an interest in the partnership (to that partner and from the other partners).
cy-gb	bartneriaeth trosglwyddir buddiant yn y bartneriaeth (i’r partner hwnnw ac o’r partneriaid eraill).

en-gb	Transfer of a c h ar g ea b le interest fro m a p artners h i p 
cy-gb	Trosglwyddo buddiant trethadwy o bartneriaeth

en-gb	49 F or the purposes of this Schedule, there is a transfer of a chargeable interest from a
cy-gb	49 At ddibenion yr Atodlen hon, trosglwyddir buddiant trethadwy o bartneriaeth mewn

en-gb	partnership in any case where—
cy-gb	unrhyw achos pan fo—

en-gb	a chargeable interest that was partnership property ceases to be partnership property, or
cy-gb	buddiant trethadwy a oedd yn eiddo’r bartneriaeth yn peidio â bod yn eiddo’r bartneriaeth, neu

en-gb	a chargeable interest is granted or created out of partnership property and the interest is not partnership property.
cy-gb	buddiant trethadwy yn cael ei roi neu ei greu o eiddo’r bartneriaeth ac nad eiddo’r bartneriaeth yw’r buddiant.

en-gb	M ar k et val u e of leases 
cy-gb	Gwerth marchnadol lesoedd

en-gb	50 (1) This paragraph applies in relation to a lease for the purposes of this Schedule if—
cy-gb	50 (1) M ae’r paragraff hwn yn gymwys mewn perthynas â les at ddibenion yr Atodlen hon—

en-gb	the grant of the lease is or was a transaction to which paragraph 13 applies or applied (or a transaction to which paragraph 13 would have applied if that paragraph had been in force at the time of the grant), or
cy-gb	os yw, neu os oedd, rhoi’r les yn drafodiad y mae, neu yr oedd, adran 13 yn gymwys iddo (neu’n drafodiad y byddai paragraff 13 yn gymwys iddo pe bai’r paragraff hwnnw wedi bod mewn grym ar adeg rhoi’r les), neu

en-gb	the grant of the lease is a transaction to which paragraph 21 applies.
cy-gb	os yw rhoi’r les yn drafodiad y mae paragraff 21 yn gymwys iddo.

en-gb	(2) In determining the market value of the lease, an obligation of the tenant under the lease is to be taken into account if (but only if)—
cy-gb	(2) Wrth bennu gwerth marchnadol y les, mae rhwymedigaeth ar ran y tenant o dan y les i’w hystyried os yw (ond dim ond os yw)—

en-gb	it is an obligation such as is mentioned in paragraph 16(1) of Schedule 6 (tenant's obligations that do not count as chargeable consideration), or
cy-gb	yn rhwymedigaeth megis y rhai a grybwyllir ym mharagraff 16(1) o Atodlen 6 (rhwymedigaethau tenant nad ydynt yn cyfrif fel cydnabyddiaeth drethadwy), neu

en-gb	it is an obligation to make a payment to a person.
cy-gb	yn rhwymedigaeth i roi taliad i berson.

en-gb	C onnected p ersons
cy-gb	Personau cysylltiedig

en-gb	51 (1) Section 1122 of the Corporation Tax Act 2010 (c.
cy-gb	51 (1) M ae adran 1122 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p.

en-gb	4) (connected persons) has effect for the purposes of this Schedule.
cy-gb	4) (personau cysylltiedig) yn cael effaith at ddibenion yr Atodlen hon.

en-gb	As applied by sub-paragraph (1), that section has effect with the omission of subsection (7) (partners connected with each other).
cy-gb	Fel y’i cymhwysir gan is-baragraff (1), mae’r adran honno yn cael effaith gan hepgor is-adran (7) (partneriaid sy’n gysylltiedig â’i gilydd).

en-gb	As applied by sub-paragraph (1) for the purposes of paragraphs 15, 16, 23 and 24, that section has effect with the omission of subsection (6)(c) to (e) (trustee connected with settlement).
cy-gb	Fel y’i cymhwysir gan is-baragraff (1) at ddibenion paragraffau 15, 16, 23 a 24, mae’r adran honno yn cael effaith gan hepgor is-adran (6)(c) i (e) (ymddiriedolwr sy’n gysylltiedig â setliad).

en-gb	Arran g e m ents
cy-gb	Trefniadau

en-gb	52 In this Schedule, “arrangements” has the meaning given by section 31(3).
cy-gb	52 Yn yr Atodlen hon mae i “trefniadau” yr ystyr a roddir gan adran 31(3).

en-gb	SC HE D ULE 8 
cy-gb	ATODLEN 8

en-gb	T RU STS
cy-gb	YMDDIRJEDOLAETHAU

en-gb	1 (1) This Schedule makes provision about the application of this Act and TCMA in relation to trusts.
cy-gb	1 (1) Mae’r Atodlen hon yn gwneud darpariaeth ynghylch cymhwyso’r Ddeddf hon a DCRhT mewn perthynas ag ymddiriedolaethau.

en-gb	(2) This Schedule is arranged as follows—
cy-gb	(2) Mae’r Atodlen hon wedi ei threfnu fel a ganlyn—

en-gb	paragraph 2 defines key terms;
cy-gb	mae paragraff 2 yn diffinio termau allweddol;

en-gb	paragraph 3 makes provision about transactions involving bare trusts;
cy-gb	mae paragraff 3 yn gwneud darpariaeth ynghylch trafodiadau y mae ymddiriedolaethau noeth yn ymwneud â hwy;

en-gb	paragraphs 4 to 10 make provision about transactions involving settlements and the responsibilities of trustees of a settlement;
cy-gb	mae paragraffau 4 i 1 0 yn gwneud darpariaeth ynghylch trafodiadau sy’n ymwneud â setliadau a chyfrifoldebau ymddiriedolwyr setliad;

en-gb	paragraph 11 makes provision about the treatment of the interests of beneficiaries under certain trusts.
cy-gb	mae paragraff 11 yn gwneud darpariaeth ynghylch trin buddiannau buddiolwyr o dan ymddiriedolaethau penodol.

en-gb	K e y ter m s 
cy-gb	Termau allweddol

en-gb	2 (1) In this Schedule, a “bare trust” means a trust under which property is held by a person as trustee—
cy-gb	2 (1) Yn yr Atodlen hon, ystyr “ymddiriedolaeth noeth” yw ymddiriedolaeth y mae person yn dal eiddo fel ymddiriedolwr oddi tani—

en-gb	for a person who is absolutely entitled as against the trustee, or who would be so entitled but for being aged under 1 8 or lacking capacity (within the meaning of the Mental Capacity Act 2005 (c.
cy-gb	ar ran person sydd â hawl absoliwt mewn perthynas â’r ymddiriedolwr, neu a fyddai â’r hawl honno oni bai am y ffaith ei fod o dan 18 oed neu heb fod â galluedd (o fewn yr ystyr a roddir i “capacity” yn Neddf Galluedd Meddyliol 2 00 5 (p.

en-gb	9)) to administer and manage the person's property and affairs, or
cy-gb	9)) i weinyddu a rheoli eiddo a materion y person, neu

en-gb	for two or more persons who are or would be j ointly so entitled, and includes a case in which a person holds property as nominee for another.
cy-gb	ar ran dau berson neu ragor sydd neu a fyddai â’r hawl honno ar y cyd, ac mae’n cynnwys achos pan fo person yn dal eiddo fel enwebai ar ran rhywun arall.

en-gb	(2) The reference in sub-paragraph (1) to a person being absolutely entitled as against the trustee is a reference to a case where the person has the exclusive right, sub j ect only to satisfying any outstanding charge, lien or other right of the trustee—
cy-gb	(2) Mae’r cyfeiriad yn is-baragraff (1) at berson sydd â hawl absoliwt mewn perthynas â’r ymddiriedolwr yn gyfeiriad at achos pan fo gan y person yr hawl unigryw, yn ddarostyngedig yn unig i fodloni unrhyw arwystl, hawlrwym neu hawl arall sy’n ddyledus gan yr ymddiriedolwr—

en-gb	to resort to the property for payment of duty, taxes, costs or other outgoings, or
cy-gb	i ddefnyddio’r eiddo i dalu tollau, trethi, costau neu alldaliadau eraill, neu

en-gb	to direct how the property is to be dealt with.
cy-gb	i gyfarwyddo sut i ymdrin â’r eiddo.

en-gb	(3) In this Schedule, a “settlement” means a trust that is not a bare trust.
cy-gb	(3) Yn yr Atodlen hon, ystyr “setliad” yw ymddiriedolaeth nad yw’n ymddiriedolaeth noeth.

en-gb	B are tr u sts
cy-gb	Ymddiriedolaethau noeth

en-gb	3 (1) Where a person (“T”) ac q uires a chargeable interest or an interest in a partnership as bare
cy-gb	3 (1) Pan fo person (“Y”) yn caffael buddiant trethadwy neu fuddiant mewn partneriaeth fel

en-gb	trustee, this Act applies as if the interest were vested in, and the acts of T in relation to it were the acts of, the person or persons for whom T is trustee.
cy-gb	ymddiriedolwr noeth, mae’r Ddeddf hon yn gymwys fel pe bai’r buddiant wedi ei freinio yn y person neu’r personau y mae Y yn ymddiriedolwr iddo neu iddynt, a gweithredoedd Y mewn perthynas â’r buddiant yn weithredoedd ganddo neu ganddynt.

en-gb	(2) B ut sub-paragraph (1) does not apply in relation to the grant of a lease.
cy-gb	(2) Ond nid yw is-baragraff (1) yn gymwys mewn perthynas â rhoi les.

en-gb	Where a lease is granted to a person as bare trustee, that person is to be treated for the purposes of this Act, as it applies in relation to the grant of the lease, as buyer of the whole of the interest ac q uired.
cy-gb	Pan roddir les i berson fel ymddiriedolwr noeth, mae’r person hwnnw i’w drin at ddibenion y Ddeddf hon, fel y mae’n gymwys mewn perthynas â rhoi’r les, fel prynwr y buddiant cyfan a gaffaelir.

en-gb	Where a lease is granted by a person as bare trustee, that person is to be treated for the purposes of this Act, as it applies in relation to the grant of the lease, as seller of the whole of the interest disposed of.
cy-gb	Pan roddir les gan berson fel ymddiriedolwr noeth, mae’r person hwnnw i’w drin at ddibenion y Ddeddf hon, fel y mae’n gymwys mewn perthynas â rhoi’r les, fel gwerthwr y buddiant cyfan a waredir.

en-gb	Ac qu isition by tr u stees of settle m ent
cy-gb	Ymddiriedolwyr yn caffael setliad

en-gb	4 Where persons ac q uire a chargeable interest or an interest in a partnership as trustees of a settlement, they are to be treated for the purposes of this Act, as it applies in relation to that ac q uisition, as buyers of the whole of the interest ac q uired (including the beneficial interest).
cy-gb	4 Pan fo personau yn caffael buddiant trethadwy neu fuddiant mewn partneriaeth fel ymddiriedolwyr setliad, maent i’w trin at ddibenion y Ddeddf hon, fel y mae’n gymwys mewn perthynas â’r caffaeliad hwnnw, fel prynwyr yr holl fuddiant a gaffaelir (gan gynnwys y buddiant llesiannol).

en-gb	C onsideration for exercise of p o w er of a pp oint m ent or discretion 
cy-gb	Cydnabyddiaeth am arfer pzZ'er penodi neu ddisgresiwn

en-gb	5 (1) Sub-paragraph (2) applies where a chargeable interest is ac q uired by virtue of—
cy-gb	5 (1) M ae is-baragraff (2) yn gymwys pan gaffaelir buddiant trethadwy yn rhinwedd—

en-gb	the exercise of a power of appointment, or
cy-gb	arfer p * er penodi, neu

en-gb	the exercise of a discretion vested in trustees of a settlement.
cy-gb	arfer disgresiwn a freinir yn ymddiriedolwyr setliad.

en-gb	(2) Any consideration given for the person in whose favour the appointment was made or the discretion was exercised becoming an ob j ect of the power or discretion is to be treated as consideration for the ac q uisition of the interest.
cy-gb	(2) M ae unrhyw gydnabyddiaeth a roddir am fod y person y gwnaethpwyd y penodiad neu yr arferwyd y disgresiwn o’i blaid yn dod yn destun y p * er neu’r disgresiwn i’w drin fel cydnabyddiaeth ar gyfer caffael y buddiant.

en-gb	R eallocation of tr u st p ro p ert y as b et w een b eneficiaries 
cy-gb	Ailddyrannu eiddo ymddiriedolaeth rhwng buddiolwyr

en-gb	the trustees of a settlement reallocate trust property in such a way that a beneficiary ac q uires an interest in certain trust property and ceases to have an interest in other trust property, and
cy-gb	ymddiriedolwyr setliad yn ailddyrannu eiddo ymddiriedolaeth fel bod buddiolwr yn caffael buddiant mewn eiddo ymddiriedolaeth penodol ac yn peidio â bod â buddiant mewn eiddo ymddiriedolaeth arall, a

en-gb	the beneficiary consents to ceasing to have an interest in that other property,
cy-gb	y buddiolwr yn cydsynio i beidio â bod â buddiant yn yr eiddo arall hwnnw,

en-gb	the fact that the beneficiary gives consent does not mean that there is chargeable consideration for the ac q uisition.
cy-gb	nid yw’r ffaith fod y buddiolwr yn cydsynio yn golygu bod cydnabyddiaeth drethadwy ar gyfer y caffaeliad.

en-gb	R es p onsi b ilit y of tr u stees of settle m ent 
cy-gb	Cyfrifoldeb ymddiriedolwyr setliad

en-gb	7 (1) Where the trustees of a settlement are liable to pay—
cy-gb	7 (1) Pan fo rhwymedigaeth ar ymddiriedolwyr setliad i dalu—

en-gb	a penalty under Part 5 of TCMA or late payment interest on that penalty,
cy-gb	cosb o dan Ran 5 o DCRhT neu log taliadau hwyr ar y gosb honno,

en-gb	the payment, penalty or interest may be recovered (but only once) from any one or more of the responsible trustees.
cy-gb	caniateir adennill y taliad, y gosb neu’r llog (ond unwaith yn unig) gan unrhyw un neu ragor o’r ymddiriedolwyr cyfrifol.

en-gb	(2) No amount may be recovered by virtue of sub-paragraph (1)(c) from a person who did not become a responsible trustee until after the relevant time.
cy-gb	(2) Ni chaniateir adennill unrhyw swm yn rhinwedd is-baragraff (1)(c) gan berson na ddaeth yn ymddiriedolwr cyfrifol hyd ar ôl yr adeg berthnasol.

en-gb	(3) The responsible trustees, in relation to a land transaction, are the persons who are trustees at the effective date of the transaction and any person who subse q uently becomes a trustee.
cy-gb	(3) Yr ymddiriedolwyr cyfrifol, mewn perthynas â thrafodiad tir, yw’r personau sy’n ymddiriedolwyr ar y dyddiad y mae’r trafodiad yn cael effaith ac unrhyw berson sy’n dod yn ymddiriedolwr wedi hynny.

en-gb	(4) The relevant time is—
cy-gb	(4) Yr adeg berthnasol—

en-gb	in relation to so much of a penalty as is payable in respect of any day, or to late payment interest on so much of a penalty as is so payable, the beginning of that day;
cy-gb	mewn perthynas â hynny o gosb sy’n daladwy mewn cysylltiad ag unrhyw ddiwrnod, neu â llog taliadau hwyr ar hynny o gosb sy’n daladwy felly, yw dechrau’r diwrnod hwnnw;

en-gb	in relation to any other penalty, or to late payment interest on the penalty, the time when the act or omission occurred that caused the penalty to become payable.
cy-gb	mewn perthynas ag unrhyw gosb arall, neu â llog taliadau hwyr ar y gosb, yw’r adeg y digwyddodd y weithred neu’r anwaith a achosodd i’r gosb ddod yn daladwy.

en-gb	(5) In this paragraph, “late payment interest” means late payment interest under Part 6 of TCMA.
cy-gb	(5) Yn y paragraff hwn, ystyr “llog taliadau hwyr” yw llog taliadau hwyr o dan Ran 6 o DCRhT.

en-gb	R elevant tr u stees for pu r p oses of ret u rn etc. 
cy-gb	Ymddiriedolwyr perthnasol at ddibenion ffurflen dreth et c .

en-gb	8 (1) A return in relation to a land transaction may be made or given by any one or more of the trustees who are the responsible trustees in relation to the transaction.
cy-gb	8 (1) Caniateir i unrhyw un neu ragor o’r ymddiriedolwyr sy’n ymddiriedolwyr cyfrifol mewn perthynas â thrafodiad tir ddychwelyd ffurflen dreth mewn perthynas â’r trafodiad.

en-gb	The trustees by whom such a return is made are referred to in this Schedule as “the relevant trustees”.
cy-gb	Yn yr Atodlen hon cyfeirir at yr ymddiriedolwyr sy’n dychwelyd ffurflen dreth o’r fath fel “yr ymddiriedolwyr perthnasol”.

en-gb	The declaration re q uired by section 53 (declaration that return is complete and correct) must be made by all the relevant trustees.
cy-gb	Rhaid i’r holl ymddiriedolwyr perthnasol wneud y datganiad sy’n ofynnol gan adran 53 (datganiad bod ffurflen dreth yn gyflawn ac yn gywir).

en-gb	R elevant tr u stees:
cy-gb	Ymddiriedolwyr perthnasol:

en-gb	en qu iries and assess m ents 
cy-gb	ymholiadau a c asesiadau

en-gb	9 (1) f WRA issues a notice of en q uiry under section 43 of TCMA into the return—
cy-gb	9 (1) Os yw ACC yn dyroddi hysbysiad ymholiad ynghylch y ffurflen dreth o dan adran 43 o DCRhT—

en-gb	the notice must be issued to each of the relevant trustees whose identity is known to WRA;
cy-gb	rhaid dyroddi’r hysbysiad i bob un o’r ymddiriedolwyr perthnasol y g * yr ACC pwy ydynt;

en-gb	the powers of WRA under Part 4 of TCMA to re q uire information and documents for the purposes of the en q uiry are exercisable separately (and differently) in relation to each of the relevant trustees;
cy-gb	mae pwerau ACC o dan Ran 4 o DCRhT i wneud dogfennau a gwybodaeth yn ofynnol at ddibenion yr ymholiad yn arferadwy ar wahân (ac yn wahanol) mewn perthynas â phob un o’r ymddiriedolwyr perthnasol;

en-gb	any of the relevant trustees may apply under section 51 of TCMA for a direction that a closure notice be issued (and all of them are entitled to be parties to the application);
cy-gb	caiff unrhyw un neu ragor o’r ymddiriedolwyr perthnasol wneud cais o dan adran 51 o DCRhT am gyfarwyddyd bod hysbysiad cau i’w ddyroddi (ac mae gan bob un ohonynt yr hawl i fod yn bartIon i’r cais);

en-gb	any closure notice under section 50 of TCMA must be issued to each of the relevant trustees whose identity is known to WRA.
cy-gb	rhaid dyroddi unrhyw hysbysiad cau o dan adran 50 o DCRhT i bob un o’r ymddiriedolwyr perthnasol y g * yr ACC pwy ydynt.

en-gb	A WRA determination under section 52 of TCMA relating to the transaction must be made against all of the relevant trustees and is not effective against any of them unless notice of it is given to each of them whose identity is known to WRA.
cy-gb	Rhaid i ddyfarniad ACC o dan adran 52 o DCRhT sy’n ymwneud â’r trafodiad gael ei wneud yn erbyn yr holl ymddiriedolwyr perthnasol ac nid yw’n cael effaith yn erbyn unrhyw un ohonynt oni bai bod hysbysiad amdano yn cael ei ddyroddi i bob un ohonynt y g * yr ACC pwy ydynt.

en-gb	A WRA assessment under section 54 or 55 of TCMA relating to the transaction must be made in respect of all of the relevant trustees and is not effective in respect of any of them unless notice of it is issued under section 61 of TCMA to each of them whose identity is known to WRA.
cy-gb	Rhaid i asesiad ACC o dan adran 54 neu 55 o DCRhT sy’n ymwneud â’r trafodiad gael ei wneud mewn cysylltiad â’r holl ymddiriedolwyr perthnasol ac nid yw’n cael effaith mewn cysylltiad ag unrhyw un ohonynt oni bai y dyroddir hysbysiad amdano o dan adran 61 o DCRhT i bob un ohonynt y g * yr ACC pwy ydynt.

en-gb	a pp eals and revie w s 
cy-gb	apelau ac adolygiadau

en-gb	10 (1) The agreement of all the relevant trustees is re q uired if a settlement agreement relating to the transaction is to be entered into under section 1 8 4 of TCMA.
cy-gb	10 (1) M ae’n ofynnol cael cytundeb yr holl ymddiriedolwyr perthnasol os ymrwymir i gytundeb setlo sy’n ymwneud â’r trafodiad o dan adran 184 o DCRhT.

en-gb	(2) A notice of re q uest under section 173 of TCMA may be given by any of the relevant trustees.
cy-gb	(2) Caniateir i unrhyw un neu ragor o’r ymddiriedolwyr perthnasol roi hysbysiad am gais o dan adran 173 o DCRhT.

en-gb	(3) Where WRA undertakes a review of an appealable decision relating to the transaction following such a re q uest made by some (but not all) of the relevant trustees—
cy-gb	(3) Pan fo ACC yn cynnal adolygiad o benderfyniad apeliadwy mewn perthynas â’r trafodiad yn dilyn cais o’r fath gan rai (ond nid pob un) o’r ymddiriedolwyr perthnasol—

en-gb	notice of the review must be issued by WRA to each of the other relevant trustees whose identity is known to WRA;
cy-gb	rhaid i ACC ddyroddi hysbysiad am yr adolygiad i bob un o’r ymddiriedolwyr perthnasol eraill y gryr ACC pwy ydynt;

en-gb	any of the other relevant trustees may be a party to the review if they notify WRA in writing;
cy-gb	caiff unrhyw un neu ragor o’r ymddiriedolwyr perthnasol eraill fod yn barti neu’n bartIon i’r adolygiad os ydynt yn hysbysu ACC am hynny yn ysgrifenedig;

en-gb	notice of WRA ' s conclusions under section 176(5), (6) or (7) of TCMA must be issued to each of the relevant trustees whose identity is known to WRA;
cy-gb	rhaid i hysbysiad am gasgliadau ACC o dan adran 176(5), (6) neu (7) o DCRhT gael ei ddyroddi i bob un o’r ymddiriedolwyr perthnasol y gryr ACC pwy ydynt;

en-gb	section 177 of TCMA (effect of conclusions of review) applies in relation to all of the relevant trustees.
cy-gb	mae adran 177 o DCRhT (effaith casgliadau adolygiad) yn gymwys mewn perthynas â phob un o’r ymddiriedolwyr perthnasol.

en-gb	(4) In the case of an appeal under Part 8 of TCMA relating to the transaction—
cy-gb	(4) Yn achos apêl o dan Ran 8 o DCRhT sy’n ymwneud â’r trafodiad—

en-gb	the appeal may be brought by any of the relevant trustees;
cy-gb	caiff unrhyw un neu ragor o’r ymddiriedolwyr perthnasol wneud yr apêl;

en-gb	notice of the appeal must be issued by WRA to each of the relevant trustees who are not bringing the appeal and whose identity is known to WRA;
cy-gb	rhaid i ACC ddyroddi hysbysiad am yr apêl i bob un o’r ymddiriedolwyr perthnasol nad ydynt yn gwneud yr apêl ac y g*yr ACC pwy ydynt;

en-gb	any of the relevant trustees are entitled to be parties to the appeal;
cy-gb	mae gan unrhyw un neu ragor o’r ymddiriedolwyr perthnasol yr hawl i fod yn bartIon i’r apêl;

en-gb	the tribunal ' s determination under section 1 8 1 of TCMA binds all the relevant trustees.
cy-gb	mae dyfarniad y tribiwnlys o dan adran 181 o DCRhT yn rhwymo’r holl ymddiriedolwyr perthnasol.

en-gb	I nterests of b eneficiaries u nder certain tr u sts 
cy-gb	Buddiannau buddiolwyr o dan ymddiriedolaethau penodol

en-gb	11 (1) Sub-paragraphs (2) and (3) apply where property is held in trust under the law of Scotland, or of a country or territory outside the U nited K ingdom, on terms such that, if the trust had effect under the law of E ngland and Wales, a beneficiary would be regarded as having an e q uitable interest in the trust property.
cy-gb	11 (1) M ae is-baragraffau (2) a (3) yn gymwys pan ddelir eiddo mewn ymddiriedolaeth o dan gyfraith yr Alban, neu gyfraith gwlad neu diriogaeth y tu allan i’r Deyrnas Unedig, o dan delerau sy’n golygu, pe bai’r ymddiriedolaeth yn cael effaith o dan gyfraith Cymru a Lloegr, yr ystyrid bod gan fuddiolwr fuddiant ecwitiol yn eiddo’r ymddiriedolaeth.

en-gb	The beneficiary is to be treated for the purpose of this Act as having an e q uitable interest in the trust property despite the fact that no such interest is recognised by the law of Scotland or, as the case may be, the country or territory outside the U nited K ingdom.
cy-gb	M ae’r buddiolwr i’w drin at ddibenion y Ddeddf hon fel pe bai ganddo fuddiant ecwitIol yn eiddo’r ymddiriedolaeth er gwaethaf y ffaith na chydnabyddir unrhyw fuddiant o’r fath gan gyfraith yr Alban nac, yn ôl y digwydd, y wlad neu’r diriogaeth y tu allan i’r Deyrnas Unedig. 

en-gb	An ac q uisition of the interest of a beneficiary under the trust is to be treated as involving the ac q uisition of an interest in the trust property.
cy-gb	M ae caffael buddiant buddiolwr o dan yr ymddiriedolaeth i’w drin fel pe bai’n ymwneud â chaffael buddiant yn eiddo’r ymddiriedolaeth. 

en-gb	SA LE A N D LE AS EB AC K RELIEF 
cy-gb	RHYDDHAD GWERTHU AC ADLESU

en-gb	T h e relief
cy-gb	Y rhyddhad

en-gb	1 The leaseback element of a sale and leaseback arrangement is relieved from tax if the q ualifying conditions are met.
cy-gb	1 Mae’r elfen adlesu o drefniant gwerthu ac adlesu wedi ei ryddhau rhag treth os bodlonir yr amodau cymhwyso.

en-gb	S ale and lease b ac k arran g e m ents 
cy-gb	Trefniadau gwerthu ac adlesu

en-gb	2 A sale and leaseback arrangement is an arrangement under which—
cy-gb	2 Trefniant gwerthu ac adlesu yw trefniant pan fo—

en-gb	a person (“A”) transfers or grants to another person (“ B ”) a ma j or interest in land (the “sale”), and
cy-gb	person (“A”) yn trosglwyddo neu’n rhoi i berson arall (“B”) brif fuddiant mewn tir (“gwerthu”), a

en-gb	(b) out of that interest B grants a lease to A (the “leaseback”).
cy-gb	(b) B yn rhoi les i A allan o’r buddiant hwnnw (“adlesu”).

en-gb	Qu alif y in g conditions 
cy-gb	Amodau cymhwyso

en-gb	3 (1) The q ualifying conditions are—
cy-gb	3 (1) Yr amodau cymhwyso yw—

en-gb	that the sale transaction is entered into wholly or partly in consideration of the leaseback transaction being entered into,
cy-gb	yr ymrwymir i’r trafodiad gwerthu yn llwyr neu’n rhannol mewn cydnabyddiaeth yr ymrwymir i’r trafodiad adlesu,

en-gb	that the only other consideration (if any) for the sale is the payment of money (whether in sterling or another currency) or the assumption, satisfaction or release of a debt (or both),
cy-gb	mai’r unig gydnabyddiaeth arall (os o gwbl) ar gyfer y gwerthu yw talu arian (boed mewn sterling neu mewn arian arall) neu ysgwyddo, fodloni neu ollwng dyled (neu’r ddau),

en-gb	that the sale is not a transfer of rights within the meaning of section 12 (contract providing for transfer to third party:
cy-gb	nad yw’r gwerthu yn drosglwyddiad hawliau o fewn ystyr adran 12 (contract sy’n darparu ar gyfer trosglwyddo i drydydd parti:

en-gb	effect of transfer of rights) or a pre-completion transaction within the meaning of Schedule 2 (pre-completion transactions), and
cy-gb	effaith trosglwyddo hawliau) nac yn drafodiad cyn-gwblhau o fewn ystyr Atodlen 2 (trafodiadau cyn-gwblhau), a

en-gb	where A and B are both bodies corporate at the effective date of the leaseback transaction, that they are not members of the same group for the purposes of group relief (see Schedule 16) at that date.
cy-gb	pan fo A a B ill dau yn gyrff corfforaethol ar y dyddiad y mae’r trafodiad adlesu yn cael effaith, nad ydynt yn aelodau o’r un grp at ddibenion rhyddhad grp (gweler Atodlen 16) ar y dyddiad hwnnw.

en-gb	(2) I n sub-paragraph (1)(b), “debt” means an obligation, whether certain or contingent, to pay a sum of money either immediately or at a future date.
cy-gb	(2) Yn is-baragraff (1)(b), ystyr “dyled” yw rhwymedigaeth, boed yn bendant neu’n ddibynnol, i dalu swm o arian naill ai ar unwaith neu yn y dyfodol.

en-gb	A L T ERN AT IVE P RO P ER T Y FIN A N C E RELIEF S
cy-gb	RHYDDHADAU CYLLID EIDDO ARALL

en-gb	1 (1) This Schedule makes provision for relief in the case of certain land transactions connected
cy-gb	1 (1) Mae’r Atodlen hon yn gwneud darpariaeth ar gyfer rhyddhad yn achos trafodiadau tir

en-gb	to alternative property finance arrangements.
cy-gb	penodol sy’n gysylltiedig â threfniadau cyllid eiddo arall.

en-gb	Part 2 sets out the circumstances in which certain transactions are relieved from tax;
cy-gb	mae Rhan 2 yn nodi’r amgylchiadau pan fo trafodiadau penodol wedi eu rhyddhau rhag treth;

en-gb	Part 3 sets out the circumstances where relief is not available;
cy-gb	mae Rhan 3 yn nodi’r amgylchiadau pan na fo rhyddhad ar gael;

en-gb	Part 4 makes provision for an interest held by a financial institution in certain circumstances to be treated as an exempt interest;
cy-gb	mae Rhan 4 yn gwneud darpariaeth i fuddiant a ddelir gan sefydliad ariannol gael ei drin fel buddiant esempt mewn amgylchiadau penodol;

en-gb	(d) Part 5 defines certain terms for the purposes of this Schedule.
cy-gb	(d) mae Rhan 5 yn diffinio termau penodol at ddibenion yr Atodlen hon.

en-gb	T HE RELIEF S
cy-gb	Y RHYDDHADAU

en-gb	Land sold to financial instit u tion and leased to a p erson
cy-gb	Tir a werthir i sefydliad ariannol ac a lesir i berson

en-gb	2 (1) This paragraph applies where arrangements are entered into between a person (“P”) and a financial institution under which—
cy-gb	2 (1) Mae’r paragraff hwn yn gymwys pan ymrwymir i drefniadau rhwng person (“P”) a sefydliad ariannol pan fo—

en-gb	the institution purchases a ma j or interest in land or an undivided share of a ma j or interest in land (“the first transaction”),
cy-gb	y sefydliad yn prynu prif fuddiant mewn tir neu gyfran anrhanedig o brif fuddiant mewn tir (“y trafodiad cyntaf”),

en-gb	where the interest purchased is an undivided share, the ma j or interest is held on trust for the institution and P as beneficial tenants in common,
cy-gb	os yw’r buddiant a brynir yn gyfran anrhanedig, y prif fuddiant yn cael ei ddal ar ymddiriedolaeth ar gyfer y sefydliad a P fel tenantiaid ar y cyd llesiannol,

en-gb	the institution (or the person holding the land on trust as mentioned in paragraph (b)) grants to P out of the ma j or interest a lease (if the ma j or interest is freehold) or a sub-lease (if the ma j or interest is leasehold) (“the second transaction”), and
cy-gb	y sefydliad (neu’r person sy’n dal y tir ar ymddiriedolaeth fel y crybwyllir ym mharagraff (b)) yn rhoi les i P allan o’r prif fuddiant (os yw’r prif fuddiant yn rhydd-ddaliad) neu is-les (os yw’r prif fuddiant yn lesddaliad) (“yr ail drafodiad”), a

en-gb	the institution and P enter into an agreement under which P has a right to re q uire the institution or its successor in title to transfer to P (in one transaction or a series of transactions) the whole interest purchased by the institution under the first transaction.
cy-gb	y sefydliad a P yn ymrwymo i gytundeb y mae gan P hawl oddi tano i’w gwneud yn ofynnol i’r sefydliad neu i’w olynydd yn y teitl drosglwyddo i P (mewn un trafodiad neu mewn cyfres o drafodiadau) yr holl fuddiant a brynwyd gan y sefydliad o dan y trafodiad cyntaf.

en-gb	(2) The first transaction is relieved from tax if the seller is—
cy-gb	(2) Mae’r trafodiad cyntaf wedi ei ryddhau rhag treth—

en-gb	(a) P, or
cy-gb	(a) os P yw’r gwerthwr, neu

en-gb	(b) another financial institution by whom the interest was ac q uired under arrangements of the kind mentioned in sub-paragraph (1) entered into between it and P.
cy-gb	(b) os sefydliad ariannol arall yw’r gwerthwr, a oedd wedi caffael y buddiant o dan drefniadau o’r math a grybwyllir yn is-baragraff (1) yr ymrwymwyd iddynt rhyngddo a P.

en-gb	(3) The second transaction is relieved from tax if the provisions of this Act and TCMA relating to the first transaction are complied with (including any re q uirement to pay tax chargeable on the first transaction).
cy-gb	(3) M ae’r ail drafodiad wedi ei ryddhau rhag treth os cydymffurfir â darpariaethau’r Ddeddf hon a DCRhT sy’n ymwneud â’r trafodiad cyntaf (gan gynnwys unrhyw ofyniad i dalu’r dreth sydd i’w chodi ar y trafodiad cyntaf).

en-gb	(4) A transfer to P that results from the exercise of the right mentioned in sub-paragraph (1) (d) (“a further transaction”) is relieved from tax if—
cy-gb	(4) M ae trosglwyddiad i P sy’n deillio o arfer yr hawl a grybwyllir yn is-baragraff (1)(d) (“trafodiad pellach”) wedi ei ryddhau rhag treth—

en-gb	the provisions of this Act and TCMA relating to the first and second transactions are complied with, and
cy-gb	os cydymffurfir â darpariaethau’r Ddeddf hon a DCRhT sy’n ymwneud â’r trafodiad cyntaf a’r ail drafodiad, a

en-gb	at all times between the second transaction and the further transaction—
cy-gb	os, ar bob adeg rhwng yr ail drafodiad a’r trafodiad pellach—

en-gb	the interest purchased under the first transaction is held by a financial institution so far as not transferred by a previous further transaction, and
cy-gb	delir y buddiant a brynwyd o dan y trafodiad cyntaf gan sefydliad ariannol i’r graddau nad yw wedi ei drosglwyddo drwy drafodiad pellach blaenorol, a

en-gb	the lease or sub-lease granted under the second transaction is held by P.
cy-gb	delir y les neu’r is-les a roddir o dan yr ail drafodiad gan P.

en-gb	(5) The agreement mentioned in sub-paragraph (1)(d) is not to be treated—
cy-gb	(5) Nid yw’r cytundeb a grybwyllir yn is-baragraff (1)(d) i’w drin—

en-gb	as substantially performed unless and until the whole interest purchased by the institution under the first transaction has been transferred to P (and accordingly section 14(1) does not apply), nor
cy-gb	fel pe bai wedi ei gyflawni’n sylweddol oni bai bod yr holl fuddiant a brynwyd gan y sefydliad o dan y trafodiad cyntaf wedi ei drosglwyddo i P, a hyd hynny (ac felly nid yw adran 14(1) yn gymwys), neu

en-gb	as a distinct land transaction by virtue of section 15 (options and rights of preemption).
cy-gb	fel trafodiad tir ar wahân yn rhinwedd adran 15 (opsiynau a hawliau rhagbrynu).

en-gb	(6) A further transaction that is relieved from tax by virtue of sub-paragraph (4) is not a notifiable transaction unless it involves the transfer to P of the whole interest purchased by the institution under the first transaction, so far as not transferred by a previous further transaction.
cy-gb	(6) Nid yw trafodiad pellach sydd wedi ei ryddhau rhag treth yn rhinwedd is-baragraff (4) yn drafodiad hysbysadwy oni bai ei fod yn ymwneud â throsglwyddo’r holl fuddiant a brynwyd gan y sefydliad o dan y trafodiad cyntaf i P, i’r graddau nad yw wedi ei drosglwyddo drwy drafodiad pellach blaenorol.

en-gb	Land sold to financial instit u tion and re-sold to a p erson
cy-gb	Tir a werthir i sefydliad ariannol ac a ailwerthir i berson

en-gb	3 (1) This paragraph applies where arrangements are entered into between a person (“P”) and a financial institution under which—
cy-gb	3 (1) M ae’r paragraff hwn yn gymwys pan ymrwymir i drefniadau rhwng person (“P”) a sefydliad ariannol pan fo—

en-gb	(a) the institution—
cy-gb	(a) y sefydliad—

en-gb	purchases a ma j or interest in land (“the first transaction”), and
cy-gb	yn prynu prif fuddiant mewn tir (“y trafodiad cyntaf”), a

en-gb	sells that interest to P (“the second transaction”), and
cy-gb	yn gwerthu’r buddiant hwnnw i P (“yr ail drafodiad”), a

en-gb	(b) P grants the institution a legal mortgage (as defined in section 205(1)(xvi) of the L aw of Property Act 1925 (c.
cy-gb	(b) P yn rhoi morgais cyfreithiol (fel y diffinnir “legal mortgage” yn adran 2 0 5(1)(xvi) o Ddeddf Cyfraith Eiddo 1925 (p.

en-gb	20)) over that interest.
cy-gb	2 0 )) i’r sefydliad dros y buddiant hwnnw.

en-gb	(2) The first transaction is relieved from tax if the seller is— P, or
cy-gb	(2) M ae’r trafodiad cyntaf wedi ei ryddhau rhag treth os— P yw’r gwerthwr, neu

en-gb	another financial institution by whom the interest was ac q uired under other arrangements of the kind mentioned in paragraph 2(1) entered into between it and P.
cy-gb	sefydliad ariannol arall yw’r gwerthwr, a oedd wedi caffael y buddiant o dan drefniadau eraill o’r math a grybwyllir ym mharagraff 2(1) yr ymrwymwyd iddynt rhyngddo a P.

en-gb	The second transaction is relieved from tax if the financial institution complies with the provisions of this Act and TCMA relating to the first transaction and, where that includes a re q uirement to pay tax chargeable on the first transaction, the tax so chargeable must be based on chargeable consideration that is not less than the market value of the interest and, in the case of the grant of a lease at a rent, the market rent.
cy-gb	M ae’r ail drafodiad wedi ei ryddhau rhag treth os yw’r sefydliad ariannol yn cydymffurfio â darpariaethau’r Ddeddf hon a DCRhT sy’n ymwneud â’r trafodiad cyntaf, a phan fo hynny’n cynnwys gofyniad i dalu’r dreth sydd i’w chodi ar y trafodiad cyntaf, rhaid i’r dreth sydd i’w chodi fod yn seiliedig ar gydnabyddiaeth drethadwy nad yw’n llai na gwerth marchnadol y buddiant, ac yn achos rhoi les ar rent, y rhent marchnadol. 

en-gb	F or the purposes of sub-paragraph (3), the market rent of a lease at any time is the rent which the lease might reasonably be expected to fetch at that time in the open market. 
cy-gb	At ddibenion is-baragraff (3), rhent marchnadol les ar unrhyw adeg yw’r rhent y gellid disgwyl yn rhesymol i’r les fynd amdano ar y farchnad agored ar yr adeg honno.

en-gb	References to P wh ere P is an individ u al wh o h as died
cy-gb	Cyfeiriadau at P p an fo P yn unigolyn sydd wedi marw

en-gb	4 R eferences in paragraphs 2 and 3 to P are to be read, in relation to times after P has died, as references to P's personal representatives.
cy-gb	4 M ae’r cyfeiriadau ym mharagraffau 2 a 3 at P i’w darllen, mewn perthynas ag adegau ar ôl marwolaeth P, fel cyfeiriadau at gynrychiolwyr personol P.

en-gb	C IR C U MSTA N C E S W HERE A RR A NGE M EN TS NO T RELIEVE D
cy-gb	A M GYLCHIADAU PAN NA FO TREFNIADAU WEDI EU RHYDDHAU

en-gb	No relief wh ere g ro up relief ac qu isition relief or reconstr u ction relief availa b le on first transaction
cy-gb	Dim rhyddhad p an fo rhyddhad grth p , rhyddhad c affael neu ryddhad atgyfansoddi ar gael ar y trafodiad c yntaf

en-gb	5 Paragraphs 2 and 3 do not apply to arrangements in relation to which group relief,
cy-gb	5 Nid yw paragraffau 2 na 3 yn gymwys i drefniadau y mae rhyddhad gr*p, rhyddhad

en-gb	ac q uisition relief or reconstruction relief is available on the first transaction (even if such a relief is subse q uently withdrawn).
cy-gb	caffael neu ryddhad atgyfansoddi ar gael ar eu cyfer ar y trafodiad cyntaf (hyd yn oed os caiff rhyddhad o’r fath ei dynnu’n ôl wedi hynny).

en-gb	Land sold to financial instit u tion and leased to a p erson:
cy-gb	Tir a werthir i sefydliad ariannol a c a lesir i berson:

en-gb	arran g e m ents to transfer control of instit u tion
cy-gb	trefniadau i drosglwyddo rheolaeth dros sefydliad

en-gb	6 (1) Paragraph 2 does not apply to alternative finance arrangements if those arrangements, or
cy-gb	6 (1) Nid yw paragraff 2 yn gymwys i drefniadau cyllid eraill os yw’r trefniadau hynny, neu

en-gb	any connected arrangements, include arrangements for a person to ac q uire control of the relevant financial institution.
cy-gb	unrhyw drefniadau cysylltiedig, yn cynnwys trefniadau i berson gaffael rheolaeth dros y sefydliad ariannol perthnasol.

en-gb	That includes arrangements for a person to ac q uire control of the relevant financial institution only if one or more conditions are met (such as an event occurring or the carrying out of an act).
cy-gb	M ae hynny’n cynnwys trefniadau i berson gaffael rheolaeth dros y sefydliad ariannol perthnasol dim ond os bodlonir un neu ragor o amodau (megis digwyddiad neu gyflawni gweithred). 

en-gb	I n this paragraph— 
cy-gb	Yn y paragraff hwn—

en-gb	“alternative finance arrangements” (“ trefniada u cyllid eraill ”) means the arrangements referred to in paragraph 2(1);
cy-gb	ystyr “trefniadau cyllid eraill” ("alternati v e finan c e arrangements ”) yw’r trefniadau y cyfeirir atynt ym mharagraff 2(1);

en-gb	“connected arrangements” (“ trefniada u cysylltiedi g ”) means any arrangements entered into in connection with the making of alternative finance arrangements (including arrangements involving one or more persons who are not parties to the alternative finance arrangements);
cy-gb	ystyr “trefniadau cysylltiedig” (“ c onne c ted arrangements ”) yw unrhyw drefniadau yr ymrwymir iddynt mewn cysylltiad â gwneud trefniadau cyllid eraill (gan gynnwys trefniadau sy’n ymwneud ag un neu ragor o bersonau nad ydynt yn bartIon i’r trefniadau cyllid eraill).

en-gb	“relevant financial institution” (“ sefydliad ariannol p ert h nasol ”) means the financial institution which enters into the alternative finance arrangements.
cy-gb	ystyr “sefydliad ariannol perthnasol” (“ rele v ant finan c ial institution ”) yw’r sefydliad ariannol sy’n ymrwymo i’r trefniadau cyllid eraill;

en-gb	4) applies for the purposes of determining who has control of the relevant financial institution.
cy-gb	4) yn gymwys at ddibenion penderfynu pwy sydd â rheolaeth dros y sefydliad ariannol perthnasol.

en-gb	EXE MPT IN T ERE ST 
cy-gb	BUDDIANT ESE M PT

en-gb	I nterest h eld by financial instit u tion an exe mp t interest 
cy-gb	Buddiant a ddelir gan sefydliad ariannol yn fuddiant esempt

en-gb	7 (1) An interest held by a financial institution as a result of the first transaction within the
cy-gb	7 (1) M ae buddiant a ddelir gan sefydliad ariannol o ganlyniad i’r trafodiad cyntaf o fewn

en-gb	meaning of paragraph 2(1)(a) is an exempt interest (but see the following).
cy-gb	ystyr paragraff 2(1)(a) yn fuddiant esempt (ond gweler yr hyn a ganlyn).

en-gb	(2) The interest ceases to be an exempt interest if—
cy-gb	(2) M ae’r buddiant yn peidio â bod yn fuddiant esempt—

en-gb	the lease mentioned in paragraph 2(1)(c) ceases to have effect, or
cy-gb	os yw’r les a grybwyllir ym mharagraff 2(1)(c) yn peidio â chael effaith, neu

en-gb	the right under paragraph 2(1)(d) ceases to have effect or becomes sub j ect to a restriction.
cy-gb	os yw’r hawl o dan baragraff 2(1)(d) yn peidio â chael effaith neu’n dod yn ddarostyngedig i gyfyngiad.

en-gb	(3) The interest is not an exempt interest if group relief, ac q uisition relief or reconstruction relief is available on the first transaction (even if such a relief is subse q uently withdrawn).
cy-gb	(3) Nid yw’r buddiant yn fuddiant esempt os yw rhyddhad gr*p, rhyddhad caffael neu ryddhad atgyfansoddi ar gael ar y trafodiad cyntaf (hyd yn oed os caiff rhyddhad o’r fath ei dynnu’n ôl wedi hynny).

en-gb	(4) Despite sub-paragraph (1), the interest is not an exempt interest in respect of—
cy-gb	(4) Er gwaethaf is-baragraff (1), nid yw’r buddiant yn fuddiant esempt mewn cysylltiad ag—

en-gb	the first transaction itself, or
cy-gb	y trafodiad cyntaf ei hun, neu

en-gb	a further transaction within the meaning of paragraph 2(4).
cy-gb	trafodiad pellach o fewn ystyr paragraff 2(4).

en-gb	M eanin g of " financial instit u tion "
cy-gb	Ystyr " sefydliad ariannol " 

en-gb	8 I n this Schedule, “financial institution” means— 
cy-gb	8 Yn yr Atodlen hon, ystyr “sefydliad ariannol” yw—

en-gb	a financial institution within the meaning of section 564B of the I ncome Tax Act 2007 (c.
cy-gb	sefydliad ariannol o fewn ystyr “financial institution” yn adran 564B o Ddeddf Treth Incwm 2 00 7 (p.

en-gb	3) (alternative finance arrangements:
cy-gb	3) (trefniadau cyllid eraill:

en-gb	meaning of “financial institution”) other than a person referred to in subsection (1)(d) of that section (persons with permission to enter into credit agreements and contracts for hire of goods);
cy-gb	ystyr “sefydliad ariannol”) ac eithrio person y cyfeirir ato yn is-adran (1)(d) o’r adran honno (personau sydd â chaniatâd i ymrwymo i gytundebau credyd a chontractau ar gyfer llogi nwyddau);

en-gb	a person with permission under Part 4A of the F inancial Services and Markets Act 2000 (c.
cy-gb	person sydd â chaniatâd o dan Ran 4A o Ddeddf Gwasanaethau a M archnadoedd Ariannol 2 000 (p.

en-gb	8 ) to carry on the regulated activity specified in Article 63 F (1) of the F inancial Services and Markets Act 2000 ( R egulated Activities) O rder 2001 (S. I .
cy-gb	8) i gyflawni’r gweithgaredd a reoleiddir a bennir yn erthygl 63F(1) o Orchymyn Deddf Gwasanaethau a M archnadoedd Ariannol (Gweithgareddau a Reoleiddir) 2 00 1 (O.S.

en-gb	2001/544) (entering into regulated home purchase plans as home purchase providers).
cy-gb	2 00 1/544) (ymrwymo i gynlluniau prynu cartrefi a reoleiddir fel darparwyr prynu cartrefi).

en-gb	M eanin g of " arran g e m ents "
cy-gb	Ystyr " trefniadau " 

en-gb	9 I n this Schedule, “arrangements” includes any agreement, understanding, scheme,
cy-gb	9 Yn yr Atodlen hon, mae “trefniadau” yn cynnwys unrhyw gytundeb, unrhyw

en-gb	transaction or series of any of those things (whether or not legally enforceable).
cy-gb	ddealltwriaeth, unrhyw gynllun, unrhyw drafodiad neu unrhyw gyfres o’r pethau hynny (pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio).

en-gb	(as introd u ced b y section 30(1))
cy-gb	(a gyflwynir gan adran 30(1))

en-gb	RELIEF FOR A L T ERN AT IVE FIN A N C E INVE STM EN T BON DS 
cy-gb	RHYDDHAD BONDIAU BUDDSODDI CYLLID ARALL

en-gb	to alternative finance investment bonds.
cy-gb	penodol sy’n gysylltiedig â bondiau buddsoddi cyllid arall.

en-gb	this Part includes definitions of key terms (paragraph 2);
cy-gb	mae’r Rhan hon yn cynnwys diffiniadau o dermau allweddol (paragraff 2);

en-gb	Part 2 provides that certain events relating to an alternative finance investment bond are not to be treated as chargeable transactions (paragraph 3) and provides for exceptions to that (paragraph 4);
cy-gb	mae Rhan 2 yn darparu nad yw digwyddiadau penodol sy’n ymwneud â bond buddsoddi cyllid arall i’w trin fel trafodiadau trethadwy (paragraff 3) ac yn darparu ar gyfer eithriadau i hynny (paragraff 4);

en-gb	Part 3 sets out the general conditions which apply to the operation of the reliefs provisions in Part 4;
cy-gb	mae Rhan 3 yn nodi’r amodau cyffredinol sy’n gymwys i weithrediad y darpariaethau rhyddhad yn Rhan 4;

en-gb	Part 4 provides for relief for certain transactions (paragraphs 13 and 15) as well as making provision about withdrawal of relief (paragraph 14) and circumstances where relief is not available (paragraph 17);
cy-gb	mae Rhan 4 yn darparu ar gyfer rhyddhad ar gyfer trafodiadau penodol (paragraffau 13 a 15) yn ogystal â gwneud darpariaeth ynghylch tynnu rhyddhad yn ôl (paragraff 14) ac amgylchiadau pan na fo rhyddhad ar gael (paragraff 17);

en-gb	Part 5 sets out how to apply the relief provisions in cases where the underlying asset is replaced by another asset (paragraph 18) and imposes a duty on W R A to notify the Chief L and R egistrar when a charge registered under this Schedule is discharged (paragraph 19).
cy-gb	mae Rhan 5 yn nodi sut i gymhwyso’r darpariaethau rhyddhad mewn achosion pan fo’r ased sylfaenol yn cael ei ddisodli gan ased arall (paragraff 18) ac yn gosod dyletswydd ar ACC i hysbysu’r Prif Gofrestrydd Tir pan gaiff pridiant tir a gofrestrir o dan yr Atodlen hon ei gollwng (paragraff 19).

en-gb	2 I n this Schedule—
cy-gb	2 Yn yr Atodlen hon—

en-gb	“alternative finance investment bond” (“ b ond bu ddsoddi cyllid arall ”) means arrangements to which section 564G of the I ncome Tax Act 2007 (c.
cy-gb	mae i “asedau bond”, “deiliad bond”, “dyroddwr bond” a “cyfalaf” yr ystyron a roddir i “bond assets”, “bond-holder”, “bond-issuer” a “capital” yn adran 564G o Ddeddf Treth Jncwm 2 00 7 (p.

en-gb	“arrangements” (“ trefniada u ”) includes any agreement, understanding, scheme, transaction or series of any of those things (whether or not legally enforceable);
cy-gb	mae “trefniadau” (“ arrangements ”) yn cynnwys unrhyw gytundeb, unrhyw ddealltwriaeth, unrhyw gynllun, unrhyw drafodiad neu unrhyw gyfres o unrhyw un neu ragor o’r pethau hynny (pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio).

en-gb	“prescribed” (“ rhagnodedig ”) means prescribed in regulations made by the Welsh Ministers;
cy-gb	ystyr “rhagnodedig” (“ p res c ri b ed ”) yw rhagnodedig mewn rheoliadau a wnaed gan Weinidogion Cymru;

en-gb	“ q ualifying interest” (“ bu ddiant cym w ys ”) means a ma j or interest in land other than a lease for a term of 21 years or less.
cy-gb	ystyr “buddiant cymwys” (“ q ualifying interest ”) yw prif fuddiant mewn tir ac eithrio les am gyfnod o 21 mlynedd neu lai;

en-gb	I SS UE , T R A N S FER A N D RE D E MPT ION OF RIGH TS UN D ER BON D NO T T O BE T RE AT E D AS
cy-gb	NID YW DYRODDI, TROSGLWYDDO NAC ADBRYNU HAWLIAU O DAN F OND I’W TRIN F EL

en-gb	C H A RGE A BLE T R A N SACT ION
cy-gb	TRA F ODIADAU TRETHADWY

en-gb	B ond- h older not to b e treated as h avin g an interest in t h e b ond assets 
cy-gb	Deiliad b ond ddim i ' w drin fel pe b ai ganddo fuddiant yn asedau ' r b ond

en-gb	3 F or the purposes of this Act—
cy-gb	3 At ddibenion y Ddeddf hon—

en-gb	the bond-holder under an alternative finance investment bond is not treated as having an interest in the bond assets;
cy-gb	nid yw’r deiliad bond o dan fond buddsoddi cyllid arall i’w drin fel bod ganddo fuddiant yn asedau’r bond;

en-gb	(b) the bond-issuer under such a bond is not treated as a trustee of the bond assets.
cy-gb	nid yw’r dyroddwr bond o dan fond o’r fath i’w drin fel ymddiriedolwr asedau’r bond.

en-gb	B ond- h older treated as h avin g an interest if control of u nderl y in g asset ac qu ired 
cy-gb	Trin deiliad b ond fel pe b ai ganddo fuddiant os caffaelir rheolaeth dros ased sylfaenol

en-gb	4 (1) Paragraph 3 does not apply if control of the underlying asset is ac q uired by—
cy-gb	4 (1) Nid yw paragraff 3 yn gymwys os caffaelir rheolaeth dros yr ased sylfaenol gan—

en-gb	a bond-holder, or
cy-gb	deiliad bond, neu

en-gb	a group of connected bond-holders.
cy-gb	gr * p o ddeiliaid bond cysylltiedig.

en-gb	(2) A bond-holder (“ BH ”), or a group of connected bond-holders, ac q uires control of the underlying asset if—
cy-gb	(2) M ae deiliad bond (“DB”), neu gr * p o ddeiliaid bond cysylltiedig, yn caffael rheolaeth dros yr ased sylfaenol—

en-gb	the rights of bond-holders under an alternative finance investment bond include the right of management and control of the bond assets, and
cy-gb	os yw hawliau deiliaid bond o dan fond buddsoddi cyllid arall yn cynnwys hawliau rheoli a rheolaeth dros asedau’r bond, a

en-gb	BH , or the group, ac q uires sufficient rights to enable BH , or the members of the group acting j ointly, to exercise management and control of the bond assets to the exclusion of any other bond-holders. 
cy-gb	os yw DB, neu’r gr * p, yn caffael hawliau digonol i alluogi DB, neu aelodau’r gr * p yn gweithredu ar y cyd, i arfer hawliau rheoli a rheolaeth dros asedau’r bond gan eithrio unrhyw ddeiliaid bond eraill.

en-gb	(3) B ut sub-paragraph (1) does not operate to disapply paragraph 3 in either of the following cases.
cy-gb	(3) Ond nid yw is-baragraff (1) yn gweithredu i ddatgymhwyso paragraff 3 yn y naill na’r llall o’r achosion a ganlyn.

en-gb	(4) The first case is where—
cy-gb	(4) Yr achos cyntaf yw—

en-gb	at the time that the rights were ac q uired BH (or all of the connected bond-holders) did not know and had no reason to suspect that the ac q uisition enabled the exercise of the right of management and control of the bond assets, and
cy-gb	ar yr adeg y caffaelwyd yr hawliau nid oedd DB (neu’r holl ddeiliaid bond cysylltiedig) yn gwybod, ac nid oedd ganddo (neu ganddynt) unrhyw reswm i amau bod y caffaeliad yn galluogi arfer hawliau rheoli a rheolaeth dros asedau’r bond, a

en-gb	as soon as reasonably practicable after BH (or any of the bond-holders) becomes aware that the ac q uisition enables that exercise, BH transfers (or some or all of the bond-holders) transfer sufficient rights for that exercise no longer to be possible.
cy-gb	cyn gynted ag y bo’n rhesymol ymarferol ar ôl i DB (neu unrhyw un neu ragor o’r deiliaid bond) ddod yn ymwybodol bod y caffaeliad yn galluogi arfer yr hawliau hynny, bod DB (neu rai deiliaid bond neu’r holl ddeiliaid bond) yn trosglwyddo hawliau digonol fel na fo’n bosibl arfer yr hawliau hynny mwyach.

en-gb	(5) The second case is where BH —
cy-gb	(5) Yr ail achos yw—

en-gb	underwrites a public offer of rights under the bond, and
cy-gb	pan fo DB yn tanysgrifennu cynnig cyhoeddus o hawliau o dan y bond, a

en-gb	does not exercise the right of management and control of the bond assets.
cy-gb	pan na fo DB yn arfer hawliau rheoli a rheolaeth dros asedau’r bond.

en-gb	(6) I n this paragraph, “underwrite”, in relation to an offer of rights under a bond, means to agree to make payments of capital under the bond in the event that other persons do not make those payments.
cy-gb	(6) Yn y paragraff hwn, ystyr “gwarantu”, mewn perthynas â chynnig hawliau o dan fond, yw cytuno i wneud taliadau cyfalaf o dan y bond os nad yw personau eraill yn gwneud y taliadau hynny.

en-gb	C ON D I T ION S FOR O P ER AT ION OF RELIEF S E TC.
cy-gb	A M ODAU AR GYFER GWEITHREDU RHYDDHADAU ETC.

en-gb	5 This Part of this Schedule defines conditions 1 to 7 for the purposes of paragraphs 13 to 16 and 1 8 .
cy-gb	5 M ae’r Rhan hon o’r Atodlen hon yn diffinio amodau 1 i 7 at ddibenion paragraffau 13 i 16 a 18.

en-gb	C ondition 1 
cy-gb	Amod 1

en-gb	6 Condition 1 is that one person (“A”) and another (“B”) enter into arrangements under which—
cy-gb	6 Amod 1 yw bod un person (“A”) a pherson arall (“B”) yn ymrwymo i drefniadau—

en-gb	A transfers to B a q ualifying interest in land (“the first transaction”), and
cy-gb	y mae A yn trosglwyddo buddiant cymwys mewn tir i B (“y trafodiad cyntaf”) oddi tanynt, a

en-gb	A and B agree that when the interest ceases to be held by B as mentioned in paragraph 7(b), B will transfer the interest to A.
cy-gb	y mae A ac B yn cytuno oddi tanynt, pan fo B yn peidio â dal y buddiant fel y crybwyllir ym mharagraff 7(b), y bydd B yn trosglwyddo’r buddiant i A.

en-gb	7 Condition 2 is that—
cy-gb	7 Amod 2 yw—

en-gb	B, as bond-issuer, enters into an alternative finance investment bond (whether before or after entering into the arrangements mentioned in condition 1), and
cy-gb	bod B, fel dyroddwr bond, yn ymrwymo i fond buddsoddi cyllid arall (pa un ai cyn neu ar ôl ymrwymo i’r trefniadau a grybwyllir yn amod 1), a

en-gb	the interest in land to which the arrangements mentioned in condition 1 relate is held by B as a bond asset.
cy-gb	bod y buddiant mewn tir y mae’r trefniadau a grybwyllir yn amod 1 yn ymwneud â hwy yn cael ei ddal gan B fel ased bond.

en-gb	8 (1) Condition 3 is that, for the purpose of generating income or gains for the alternative finance investment bond—
cy-gb	8 (1) Amod 3 yw, at ddiben cynhyrchu incwm neu enillion ar gyfer y bond buddsoddi cyllid arall—

en-gb	B and A enter into a leaseback agreement, or
cy-gb	bod B ac A yn ymrwymo i gytundeb adlesu, neu

en-gb	such other condition or conditions as may be prescribed is or are met.
cy-gb	bod unrhyw amod arall neu amodau eraill a ragnodir wedi ei fodloni neu wedi eu bodloni.

en-gb	(2) F or the purposes of condition 3, B and A enter into a leaseback agreement if B grants to A, out of the interest transferred to B—
cy-gb	(2) At ddibenion amod 3, mae B ac A yn ymrwymo i gytundeb adlesu os yw B yn rhoi i A, allan o’r buddiant a drosglwyddir i B—

en-gb	a lease (if the interest transferred is freehold), or
cy-gb	les (os yw’r buddiant a drosglwyddir yn rhydd-ddaliad), neu

en-gb	a sub-lease (if the interest transferred is leasehold).
cy-gb	is-les (os yw’r buddiant a drosglwyddir yn lesddaliad).

en-gb	9 (1) Condition 4 is that, before the end of the period of 120 days beginning with the effective
cy-gb	9 (1) Amod 4 yw bod B, cyn diwedd y cyfnod o 12 0 ddiwrnodau sy’n dechrau â’r dyddiad y

en-gb	date of the first transaction, B provides W R A with the prescribed evidence that a satisfactory legal charge has been entered in the register of title kept under section 1 of the L and R egistration Act 2002 (c.
cy-gb	mae’r trafodiad cyntaf yn cael effaith, yn darparu’r dystiolaeth ragnodedig i ACC bod pridiant tir cyfreithiol boddhaol wedi ei gofnodi yn y gofrestr teitl a gedwir o dan adran 1 o Ddeddf Cofrestru Tir 2 00 2 (p.

en-gb	(2) A charge is satisfactory for the purposes of condition 4 if it—
cy-gb	(2) M ae pridiant tir yn foddhaol at ddibenion amod 4 os yw—

en-gb	is a first charge on the interest transferred to B,
cy-gb	yn bridiant tir cyntaf ar y buddiant a drosglwyddir i B,

en-gb	is in favour of W R A, and
cy-gb	o blaid ACC, ac

en-gb	(c) is for the total of—
cy-gb	(c) ar gyfer cyfanswm—

en-gb	the amount of tax which would (apart from paragraph 13) be chargeable on the first transaction if the chargeable consideration for that transaction had been the market value of the interest on the effective date of that transaction, and
cy-gb	y swm o dreth a fyddai (oni bai am baragraff 13) i’w godi ar y trafodiad cyntaf pe bai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad hwnnw wedi bod yn werth marchnadol y buddiant ar y dyddiad y mae’r trafodiad hwnnw yn cael effaith, a

en-gb	any interest and penalties which would for the time being be payable on or in relation to that amount of tax, if the tax had been payable (but not paid) in respect of the first transaction.
cy-gb	unrhyw log a chosbau a fyddai am y tro yn daladwy ar y swm hwnnw o dreth neu mewn perthynas ag ef, pe bai’r dreth wedi bod yn daladwy (ond heb ei thalu) mewn cysylltiad â’r trafodiad cyntaf.

en-gb	10 Condition 5 is that the total of the payments of capital made to B before the termination of the bond is not less than 60% of the market value of the interest in the land on the effective date of the first transaction.
cy-gb	1 0 Amod 5 yw nad yw cyfanswm y taliadau cyfalaf a wneir i B cyn terfynu’r bond yn llai na 6 0 % o werth marchnadol y buddiant yn y tir ar y dyddiad y mae’r trafodiad cyntaf yn cael effaith.

en-gb	11 Condition 6 is that B holds the interest in the land as a bond asset until the termination of the bond.
cy-gb	11 Amod 6 yw bod B yn dal y buddiant yn y tir fel ased bond hyd derfyn y bond.

en-gb	before the end of the period of 30 days beginning with the date on which the interest in the land ceases to be held as a bond asset, the interest is transferred by B to A (“the second transaction”), and
cy-gb	bod B, cyn diwedd y cyfnod o 3 0 o ddiwrnodau sy’n dechrau â’r dyddiad y mae’r buddiant yn y tir yn peidio â chael ei ddal fel ased bond, yn trosglwyddo’r buddiant i A (“yr ail drafodiad”), a

en-gb	the second transaction is given effect not more than 10 years (or such other period as may be prescribed) after the first transaction.
cy-gb	y rhoddir effaith i’r ail drafodiad o fewn 1 0 mlynedd (neu unrhyw gyfnod arall a ragnodir) i’r trafodiad cyntaf.

en-gb	RELIEF FOR C ER TA IN T R A N SACT ION S  Relief for t h e first transaction
cy-gb	RHYDDHAD AR GYFER TRAFODIADAU PENODOL Rhyddhad ar gyfer y trafodiad cyntaf 

en-gb	13 (1) The first transaction is relieved from tax if each of conditions 1 to 3 is met before the end of the period of 30 days beginning with the effective date of that transaction.
cy-gb	13 (1) M ae’r trafodiad cyntaf wedi ei ryddhau rhag treth os bodlonir pob un o amodau 1 i 3 cyn diwedd y cyfnod o 3 0 o ddiwrnodau sy’n dechrau â’r dyddiad y mae’r trafodiad hwnnw yn cael effaith.

en-gb	Where the q ualifying interest in land is replaced as the bond asset by an interest in other land, sub-paragraph (1) is sub j ect to paragraph 18 (replacement of asset).
cy-gb	Pan fo’r buddiant cymwys mewn tir yn cael ei ddisodli fel yr ased bond gan fuddiant mewn tir arall, mae is-baragraff (1) yn ddarostyngedig i baragraff 18 (disodli ased).

en-gb	Sub-paragraph (1) is also sub j ect to paragraph 17 (no relief where bond-holder ac q uires control of underlying asset).
cy-gb	M ae is-baragraff (1) hefyd yn ddarostyngedig i baragraff 17 (nid yw rhyddhad ar gael pan fo deiliad bond yn caffael rheolaeth dros ased sylfaenol). 

en-gb	Wit h dra w al of relief for t h e first transaction
cy-gb	Tynnu rhyddhad yn ôl ar gyfer y trafodiad cyntaf

en-gb	14 (1) R elief under paragraph 13 is withdrawn if—
cy-gb	14 (1) M ae rhyddhad o dan baragraff 13 wedi ei dynnu’n ôl—

en-gb	(a) the q ualifying interest in land is transferred by B to A without conditions 5 and 6 having been met,
cy-gb	(a) os yw B yn trosglwyddo’r buddiant cymwys mewn tir i A heb fod amodau 5 na 6 wedi eu bodloni,

en-gb	the period mentioned in (or prescribed under) paragraph 12(b) expires and any one of those conditions has not been met, or
cy-gb	os daw’r cyfnod a grybwyllir ym mharagraff 12(b) (neu a ragnodir oddi tano) i ben a bod unrhyw un o’r amodau hynny heb ei fodloni, neu

en-gb	at any time it becomes apparent for any other reason that any one of conditions 5 to 7 cannot or will not be met.
cy-gb	os daw’n amlwg unrhyw bryd am unrhyw reswm arall na ellir bodloni unrhyw un o amodau 5 i 7 neu na chaiff ei fodloni.

en-gb	R elief under paragraph 13 is also withdrawn if condition 4 is not met. 
cy-gb	M ae rhyddhad o dan baragraff 13 hefyd wedi ei dynnu’n ôl oni fodlonir amod 4. 

en-gb	Where relief under paragraph 13 is withdrawn the amount of tax chargeable on the first transaction is the tax that would have been chargeable but for the relief if the chargeable consideration for the transaction had been the market value of the q ualifying interest on the effective date of the transaction.
cy-gb	Pan gaiff rhyddhad o dan baragraff 13 ei dynnu’n ôl, swm y dreth sydd i’w godi ar y trafodiad cyntaf yw’r dreth y byddid wedi ei chodi oni bai am y rhyddhad pe bai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad wedi bod yn werth marchnadol y buddiant cymwys ar y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	R elief for t h e second transaction 
cy-gb	Rhyddhad ar gyfer yr ail drafodiad

en-gb	15 (1) The second transaction is relieved from tax if—
cy-gb	15 (1) M ae’r ail drafodiad wedi ei ryddhau rhag treth—

en-gb	each of conditions 1 to 7 is met, and
cy-gb	os bodlonir pob un o amodau 1 i 7, a

en-gb	the provisions of this Act and TCMA in relation to the first transaction are complied with.
cy-gb	os cydymffurfir â darpariaethau’r Ddeddf hon a DCRhT mewn perthynas â’r trafodiad cyntaf.

en-gb	Where the q ualifying interest in land is replaced as the bond asset by an interest in other land, sub-paragraph (1) is sub j ect to paragraph 1 8 (replacement of asset).
cy-gb	Pan fo’r buddiant cymwys mewn tir yn cael ei ddisodli fel yr ased bond gan fuddiant mewn tir arall, mae is-baragraff (1) yn ddarostyngedig i baragraff 18 (disodli ased).

en-gb	Disc h ar g e of c h ar g e wh en conditions for relief m et
cy-gb	Gollwng p ridiant tir p an fodlonir amodau ar gyfer rhyddhad

en-gb	16 f, after the effective date of the second transaction, B provides W R A with the prescribed
cy-gb	16 Os yw B, ar ôl y dyddiad y mae’r ail drafodiad yn cael effaith, yn darparu’r dystiolaeth

en-gb	evidence that each of conditions 1 to 3 and 5 to 7 has been met, the land ceases to be sub j ect to the charge registered in pursuance of condition 4.
cy-gb	ragnodedig i ACC bod pob un o amodau 1 i 3 a 5 i 7 wedi eu bodloni, mae’r tir yn peidio â bod yn ddarostyngedig i’r pridiant tir a gofrestrwyd yn unol ag amod 4.

en-gb	R elief not availa b le wh ere b ond- h older ac qu ires control of u nderl y in g asset 
cy-gb	Rhyddhad he b fod ar gael p an fo deiliad b ond yn caffael rheolaeth dros ased sylfaenol

en-gb	17 (1) R elief provided under paragraph 13 or 15 (including where the relief is provided under
cy-gb	17 (1) Nid yw rhyddhad a ddarperir o dan baragraff 13 neu 15 (gan gynnwys pan ddarperir y

en-gb	either paragraph as modified by paragraph 1 8 ) is not available if control of the underlying asset is ac q uired by—
cy-gb	rhyddhad o dan y naill baragraff neu’r llall fel y’u haddesir gan baragraff 18) ar gael os caiff rheolaeth dros yr ased sylfaenol ei gaffael gan—

en-gb	the bond-holder, or
cy-gb	y deiliad bond, neu

en-gb	(2) A bond-holder (“BH”), or a group of connected bond-holders, ac q uires control of the underlying asset if—
cy-gb	(2) M ae deiliad bond (“DB”), neu gr * p o ddeiliaid bond cysylltiedig, yn caffael rheolaeth dros yr ased sylfaenol—

en-gb	BH, or the group, ac q uires sufficient rights to enable BH, or the members of the group acting j ointly, to exercise management and control of the bond assets to the exclusion of any other bond-holders.
cy-gb	os yw DB, neu’r gr * p, yn caffael hawliau digonol i alluogi DB, neu aelodau’r gr * p yn gweithredu ar y cyd, i arfer hawliau rheoli a rheolaeth dros asedau’r bond gan eithrio unrhyw ddeiliaid bond eraill.

en-gb	(3) f BH, or the group, ac q uires control of the underlying asset before the end of the period of 30 days beginning with the effective date of the first transaction, the effect of subparagraph (1) is that paragraph 13 does not apply to that transaction.
cy-gb	(3) Os yw DB, neu’r gr * p, yn caffael rheolaeth dros yr ased sylfaenol cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r dyddiad y mae’r trafodiad cyntaf yn cael effaith, effaith is-baragraff (1) yw nad yw paragraff 13 yn gymwys i’r trafodiad hwnnw.

en-gb	(4) f B H, or the group, ac q uires control of the underlying asset after the end of that period and conditions 1 to 3 have been met, the effect of sub-paragraph (1) is that any relief under paragraph 13 is treated as withdrawn under paragraph 14.
cy-gb	(4) Os yw DB, neu’r gr*p, yn caffael rheolaeth dros yr ased sylfaenol ar ôl diwedd y cyfnod hwnnw a bod amodau 1 i 3 wedi eu bodloni, effaith is-baragraff (1) yw y caiff unrhyw ryddhad o dan baragraff 13 ei drin fel pe bai wedi ei dynnu’n ôl o dan baragraff 14.

en-gb	(5) B ut sub-paragraph (1) does not prevent the reliefs being available in either of the following cases.
cy-gb	(5) Ond nid yw is-baragraff (1) yn rhwystro’r rhyddhadau rhag bod ar gael yn y naill neu’r llall o’r achosion a ganlyn.

en-gb	at the time that the rights were ac q uired B H (or all of the connected bond-holders) did not know and had no reason to suspect that the ac q uisition enabled the exercise of the right of management and control of the bond assets, and
cy-gb	ar yr adeg y caffaelwyd yr hawliau, nid oedd DB (neu’r holl ddeiliaid bond cysylltiedig) yn gwybod, ac nid oedd ganddo neu ganddynt unrhyw reswm i amau bod y caffaeliad yn galluogi arfer hawliau rheoli a rheolaeth dros asedau’r bond, a

en-gb	as soon as reasonably practicable after B H (or any of the bond-holders) becomes aware that the ac q uisition enables that exercise, B H transfers (or some or all of the bond-holders transfer) sufficient rights for that exercise no longer to be possible.
cy-gb	cyn gynted ag y bo’n rhesymol ymarferol ar ôl i DB (neu unrhyw un neu ragor o’r deiliaid bond) ddod yn ymwybodol bod y caffaeliad yn galluogi arfer yr hawliau hynny, bod DB (neu rai deiliaid bond neu’r holl ddeiliaid bond) yn trosglwyddo hawliau digonol fel na fo’n bosibl arfer yr hawliau hynny mwyach.

en-gb	(7) The second case is where B H—
cy-gb	(7) Yr ail achos yw—

en-gb	underwrites a public offer of rights under the bond, and
cy-gb	pan fo DB yn gwarantu cynnig cyhoeddus o hawliau o dan y bond, a

en-gb	does not exercise the right of management and control of the bond assets.
cy-gb	pan na fo DB yn arfer yr hawliau rheoli a rheolaeth dros asedau’r bond.

en-gb	( 8 ) In this paragraph, “underwrite”, in relation to an offer of rights under a bond, means to agree to make payments of capital under the bond in the event that other persons do not make those payments.
cy-gb	(8) Yn y paragraff hwn, ystyr “gwarantu”, mewn perthynas â chynnig hawliau o dan fond, yw cytuno i wneud taliadau cyfalaf o dan y bond os nad yw personau eraill yn gwneud y taliadau hynny.

en-gb	S U PP LE M EN TA RY 
cy-gb	ATODOL

en-gb	R e p lace m ent of asset 
cy-gb	Disodli ased

en-gb	1 8 (1) Paragraphs 13 to 16 apply with the modifications set out in sub-paragraph (2) or (as the case may be) (3) if—
cy-gb	18 (1) M ae paragraffau 13 i 16 yn gymwys gyda’r addasiadau a nodir yn is-baragraff (2) neu (yn ôl y digwydd) (3)—

en-gb	conditions 1 to 3 and 7 are met in relation to an interest in land (“the original land”),
cy-gb	os bodlonir amodau 1 i 3 a 7 mewn perthynas â buddiant mewn tir (“y tir gwreiddiol”),

en-gb	B ceases to hold the original land as a bond asset (and accordingly, transfers it to A) before the termination of the alternative finance investment bond, 
cy-gb	os yw B yn peidio â dal y tir gwreiddiol fel ased bond (ac yn unol â hynny, yn ei drosglwyddo i A) cyn terfyn y bond buddsoddi cyllid arall,

en-gb	A and B enter into further arrangements satisfying condition 1 relating to an interest in other land (“the replacement land”), and
cy-gb	os yw A a B yn ymrwymo i drefniadau pellach sy’n bodloni amod 1 mewn perthynas â buddiant mewn tir arall (“y tir amnewid”), a

en-gb	the value of the interest in the replacement land at the time it is transferred from A to B is greater than or e q ual to the market value of the interest in the original land on the effective date of the first transaction relating to the original land.
cy-gb	os yw gwerth y buddiant yn y tir amnewid ar yr adeg y mae A yn ei drosglwyddo i B yn fwy na gwerth marchnadol y buddiant yn y tir gwreiddiol ar y dyddiad y mae’r trafodiad cyntaf sy’n ymwneud â’r tir gwreiddiol yn cael effaith, neu’n hafal â’r gwerth marchnadol hwnnw.

en-gb	In relation to the original land, condition 6 does not need to be met if conditions 1, 2, 3, 6 and 7 (as modified by sub-paragraph (3)) are met in relation to the replacement land.
cy-gb	M ewn perthynas â’r tir gwreiddiol, nid oes angen bodloni amod 6 os bodlonir amodau 1, 2, 3, 6 a 7 (fel y’u haddesir gan is-baragraff (3)) mewn perthynas â’r tir amnewid. 

en-gb	n relation to the replacement land—
cy-gb	O ran y tir amnewid—

en-gb	condition 5 applies as if the reference to the interest in land were a reference to the interest in the original land, and
cy-gb	mae amod 5 yn gymwys fel pe bai’r cyfeiriad at y buddiant mewn tir yn gyfeiriad at y buddiant yn y tir gwreiddiol, a

en-gb	condition 7 applies as if the reference in paragraph 12(b) to the first transaction were a reference to the first transaction relating to the original land.
cy-gb	mae amod 7 yn gymwys fel pe bai’r cyfeiriad ym mharagraff 12(b) at y trafodiad cyntaf yn gyfeiriad at y trafodiad cyntaf sy’n ymwneud â’r tir gwreiddiol.

en-gb	(4) f the replacement land is in Wales, the original land ceases to be sub j ect to the charge registered in pursuance of condition 4 when—
cy-gb	(4) Os yw’r tir amnewid yng Nghymru, mae’r tir gwreiddiol yn peidio â bod yn ddarostyngedig i’r pridiant tir a gofrestrwyd yn unol ag amod 4 pan fo—

en-gb	B provides W R A with the prescribed evidence that condition 7 is met in relation to the original land, and
cy-gb	B yn darparu’r dystiolaeth ragnodedig i ACC bod amod 7 wedi ei fodloni mewn perthynas â’r tir gwreiddiol, a

en-gb	condition 4 is met in relation to the replacement land.
cy-gb	amod 4 wedi ei fodloni mewn perthynas â’r tir amnewid.

en-gb	(5) f the replacement land is not in Wales, the original land ceases to be sub j ect to the charge registered in pursuance of condition 4 when B provides W R A with the prescribed evidence that—
cy-gb	(5) Os nad yw’r tir amnewid yng Nghymru, mae’r tir gwreiddiol yn peidio â bod yn ddarostyngedig i’r pridiant tir a gofrestrwyd yn unol ag amod 4 pan fydd B yn darparu’r dystiolaeth ragnodedig i ACC bod—

en-gb	condition 7 is met in relation to the original land, and
cy-gb	amod 7 wedi ei fodloni mewn perthynas â’r tir gwreiddiol, a

en-gb	each of conditions 1 to 3 is met in relation to the replacement land.
cy-gb	pob un o amodau 1 i 3 wedi eu bodloni mewn perthynas â’r tir amnewid.

en-gb	(6) This paragraph also applies where the replacement land is replaced by further replacement land; and in that event—
cy-gb	(6) Mae’r paragraff hwn hefyd yn gymwys pan fo’r tir amnewid yn cael ei ddisodli gan dir cyfnewid pellach;  ac os digwydd hynny—

en-gb	references to the original land (except those in sub-paragraph (3)) are to be read as references to the replacement land, and
cy-gb	mae cyfeiriadau at y tir gwreiddiol (ac eithrio’r rheini yn is-baragraff (3)) i’w darllen fel cyfeiriadau at y tir amnewid, a

en-gb	references to the replacement land are to be read as references to the further replacement land.
cy-gb	mae cyfeiriadau at y tir amnewid i’w darllen fel cyfeiriadau at y tir amnewid pellach.

en-gb	W R A to notif y R e g istrar of disc h ar g e of c h ar g e
cy-gb	A CC i hysbysu'r Cofrestrydd ynghylch gollwng pridiant tir 

en-gb	19 (1) Where a charge is discharged in accordance with paragraph 16 or 18(4) or (5), W R A must notify the Chief L and R egistrar of the discharge in accordance with land registration rules (within the meaning of the L and R egistration Act 2002 (c. 9)).
cy-gb	19 (1) Pan gaiff pridiant tir ei ollwng yn unol â pharagraff 16 neu 18(4) neu (5), rhaid i ACC hysbysu’r Prif Gofrestrydd Tir ynghylch y gollyngiad hwnnw yn unol â rheolau cofrestru tir (o fewn ystyr “land registration rules” yn Neddf Cofrestru Tir 2 00 2 (p.9)).

en-gb	(2) W R A must do so within the period of 30 days beginning with the date on which B provides the evidence in q uestion.
cy-gb	(2) Rhaid i ACC wneud hynny o fewn y cyfnod o 3 0 o ddiwrnodau sy’n dechrau â’r dyddiad y mae B yn darparu’r dystiolaeth o dan sylw.

en-gb	RELIEF FOR IN C OR P OR AT ION OF LI M I T E D LI A BILI T Y PA R T NER S HI P T h e relief 
cy-gb	RHYDDHAD AR GYFER Y M GORFFORI PARTNERAETH ATEBOLRWYDD CYFYNGEDIG Y rhyddhad

en-gb	1 A transaction by which a chargeable interest is transferred by a person (“the transferor”) to a limited liability partnership in connection with its incorporation is relieved from tax if conditions A to C are met.
cy-gb	1 M ae trafodiad pan fo person (“y trosglwyddwr”) yn trosglwyddo buddiant trethadwy i bartneriaeth atebolrwydd cyfyngedig mewn cysylltiad â’i ymgorffori wedi ei ryddhau rhag treth os bodlonir amodau A i C.

en-gb	2 Condition A is that the effective date of the transaction is not more than one year after the date of incorporation of the limited liability partnership.
cy-gb	2 Amod A yw nad yw’r dyddiad y mae’r trafodiad yn cael effaith fwy na blwyddyn ar ôl dyddiad ymgorffori’r bartneriaeth atebolrwydd cyfyngedig.

en-gb	3 Condition B is that at the relevant time the transferor—
cy-gb	3 Amod B yw bod y trosglwyddwr, ar yr adeg berthnasol—

en-gb	is a partner in a partnership comprised of all the persons who are, or are to be, members of the limited liability partnership (and no-one else), or
cy-gb	yn bartner mewn partneriaeth sy’n cynnwys yr holl bersonau sy’n aelodau o’r bartneriaeth atebolrwydd cyfyngedig, neu a fydd yn aelodau ohoni (a neb arall), neu

en-gb	holds the chargeable interest as nominee or bare trustee for one or more of the partners in such a partnership.
cy-gb	yn dal y buddiant trethadwy fel enwebai neu ymddiriedolwr noeth i un partner neu ragor mewn partneriaeth o’r fath.

en-gb	4 Condition C is that—
cy-gb	4 Amod C yw—

en-gb	the proportions of the chargeable interest to which the persons mentioned in paragraph 3(a) are entitled immediately after the transfer are the same as those to which they were entitled at the relevant time, or
cy-gb	bod y cyfrannau o’r buddiant trethadwy y mae gan y personau a grybwyllir ym mharagraff 3(a) yr hawl iddynt yn union ar ôl y trosglwyddiad yr un fath â’r rheini yr oedd ganddynt hawl iddynt ar yr adeg berthnasol, neu

en-gb	none of the differences in those proportions has arisen as part of arrangements of which the main purpose, or one of the main purposes, is the avoidance of liability to tax.
cy-gb	nad yw yr un o’r gwahaniaethau yn y cyfrannau hynny wedi codi fel rhan o drefniadau y mae osgoi atebolrwydd i dreth yn brif ddiben iddynt, neu’n un o’u prif ddibenion.

en-gb	5 (1) I n this Schedule—
cy-gb	5 (1) Yn yr Atodlen hon—

en-gb	“limited liability partnership” (“ p artneriaet h atebolrwydd cyfyngedig ”) means a limited liability partnership formed under the L imited L iability Partnerships Act 2000 (c. 12);
cy-gb	ystyr “partneriaeth atebolrwydd cyfyngedig” (“ limited lia b ility p artnershi p ”) yw partneriaeth atebolrwydd cyfyngedig a ffurfiwyd o dan Ddeddf Partneriaethau Atebolrwydd Cyfyngedig 2 000 (p.12).

en-gb	“the relevant time” (“ yr adeg berthnasol ”) means—where the transferor ac q uired the chargeable interest after the incorporation of the limited liability partnership, immediately after the transferor ac q uired it, and in any other case, immediately before the limited liability partnership's incorporation.
cy-gb	ystyr “yr adeg berthnasol” (“ the rele v ant time ”) yw—pan fu i’r trosglwyddwr gaffael y buddiant trethadwy ar ôl ymgorffori’r bartneriaeth atebolrwydd cyfyngedig, yn union ar ôl i’r trosglwyddwr ei gaffael, a mewn unrhyw achos arall, yn union cyn ymgorffori’r bartneriaeth atebolrwydd cyfyngedig.

en-gb	(2) In paragraph 4(b), “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.
cy-gb	(2) Ym mharagraff 4(b) mae “trefniadau” yn cynnwys unrhyw gynllun, unrhyw gytundeb neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio.

en-gb	RELIEF FOR AC QUI S I T ION S INVOLVING M UL T I P LE DW ELLING S O vervie w 
cy-gb	RHYDDHAD AR GYFER CAFFAELIADAU SY’N Y M WNEUD AG ANHEDDAU LLUOSOG Trosolwg

en-gb	1 This Schedule makes provision about relief available for ac q uisitions involving multiple dwellings.
cy-gb	1 M ae’r Atodlen hon yn gwneud darpariaeth ynghylch rhyddhad sydd ar gael ar gyfer caffaeliadau sy’n ymwneud ag anheddau lluosog.

en-gb	2 This Schedule is arranged as follows—
cy-gb	2 M ae’r Atodlen hon wedi ei threfnu fel a ganlyn—

en-gb	paragraph 3 identifies the transactions to which this Schedule applies,
cy-gb	mae paragraff 3 yn dynodi’r trafodiadau y mae’r Atodlen hon yn gymwys iddynt,

en-gb	paragraph 4 defines key terms,
cy-gb	mae paragraff 4 yn diffinio termau allweddol,

en-gb	paragraph 5 provides for the amount of tax chargeable,
cy-gb	mae paragraff 5 yn darparu ar gyfer swm y dreth sydd i’w godi,

en-gb	paragraphs 6 and 7 make further provision about how the tax is calculated, and
cy-gb	mae paragraffau 6 a 7 yn gwneud darpariaeth bellach ynghylch sut y cyfrifir y dreth, ac

en-gb	paragraph 8 provides for certain buildings which are yet to be constructed or adapted to be treated as dwellings for the purposes of this Schedule.
cy-gb	mae paragraff 8 yn darparu ar gyfer trin adeiladau penodol sydd eto i’w hadeiladu neu i’w haddasu fel anheddau at ddibenion yr Atodlen hon.

en-gb	Transactions to wh ic h t h is S c h ed u le a pp lies
cy-gb	Trafodiadau y mae'r Atodlen hon yn gymwys iddynt

en-gb	3 (1) This Schedule applies to a relevant transaction.
cy-gb	3 (1) M ae’r Atodlen hon yn gymwys i drafodiad perthnasol.

en-gb	(2) A “relevant transaction” is a chargeable transaction that is—
cy-gb	(2) Ystyr “trafodiad perthnasol” yw trafodiad trethadwy—

en-gb	within sub-paragraph (3) or (4), and
cy-gb	sydd o fewn is-baragraff (3) neu (4), a

en-gb	not excluded by sub-paragraph (5).
cy-gb	nad yw wedi ei eithrio gan is-baragraff (5).

en-gb	(3) A transaction is within this sub-paragraph if its main sub j ect-matter consists of—
cy-gb	(3) M ae trafodiad o fewn yr is-baragraff hwn os ei brif destun yw—

en-gb	an interest in at least two dwellings, or
cy-gb	buddiant mewn o leiaf ddwy annedd, neu

en-gb	an interest in at least two dwellings and other property.
cy-gb	buddiant mewn o leiaf ddwy annedd ac eiddo arall.

en-gb	(4) A transaction is within this sub-paragraph if—
cy-gb	(4) M ae trafodiad o fewn yr is-baragraff hwn—

en-gb	(a) its main sub j ect-matter consists of—
cy-gb	(a) os ei brif destun yw—

en-gb	an interest in a dwelling, or
cy-gb	buddiant mewn annedd, neu

en-gb	an interest in a dwelling and other property,
cy-gb	buddiant mewn annedd ac eiddo arall,

en-gb	(b) it is one of a number of linked transactions, and
cy-gb	(b) os yw’n un o nifer o drafodiadau cysylltiol, ac

en-gb	(c) the main sub j ect-matter of at least one of the other linked transactions consists of —
cy-gb	(c) os prif destun o leiaf un o’r trafodiadau cysylltiol eraill yw—

en-gb	an interest in some other dwelling or dwellings, or
cy-gb	buddiant mewn rhyw annedd arall neu ryw anheddau eraill, neu

en-gb	an interest in some other dwelling or dwellings and other property.
cy-gb	buddiant mewn rhyw annedd arall neu ryw anheddau eraill ac eiddo arall.

en-gb	(5) A transaction is excluded by this sub-paragraph if—
cy-gb	(5) M ae trafodiad wedi ei eithrio gan yr is-baragraff hwn—

en-gb	(a) paragraph 10 (relief for transactions entered into by persons exercising collective rights) of Schedule 14 applies to it, or
cy-gb	(a) os yw paragraff 10 (rhyddhad ar gyfer trafodiadau yr ymrwymir iddynt gan bersonau sy’n arfer hawliau ar y cyd) o Atodlen 14 yn gymwys iddo, neu

en-gb	(b) relief under Schedule 16 (group relief), Schedule 17 (reconstruction and ac q uisition relief) or Schedule 1 8 (charities relief) is available for it (even if such a relief is withdrawn).
cy-gb	(b) os yw rhyddhad o dan Atodlen 16 (rhyddhad gr*p), Atodlen 17 (rhyddhad atgyfansoddi a rhyddhad caffael) neu Atodlen 18 (rhyddhad elusennau) ar gael ar ei gyfer (hyd yn oed os caiff rhyddhad o’r fath ei dynnu’n ôl).

en-gb	A reference in this Schedule to an interest in a dwelling is to any chargeable interest in or over a dwelling.
cy-gb	M ae cyfeiriad yn yr Atodlen hon at fuddiant mewn annedd yn gyfeiriad at unrhyw fuddiant trethadwy mewn annedd neu dros annedd. 

en-gb	B ut, in the case of a dwelling sub j ect to a lease granted for an initial term of more than 21 years, any interest that is a superior interest in relation to the lease is not to be treated as an interest in a dwelling for the purposes of paragraphs 4 and 5. 
cy-gb	Ond, yn achos annedd sy’n ddarostyngedig i les a roddir am dymor cychwynnol o fwy na 21 o flynyddoedd, nid yw unrhyw fuddiant sy’n uwchfuddiant mewn perthynas â’r les i’w drin fel buddiant mewn annedd at ddibenion paragraffau 4 a 5.

en-gb	Sub-paragraph (7) does not apply where—
cy-gb	Nid yw is-baragraff (7) yn gymwys—

en-gb	the seller is a q ualifying body within the meaning given by paragraph 9(3) of Schedule 15 (relief for certain ac q uisitions of residential properties by tenants),
cy-gb	pan fo’r gwerthwr yn gorff cymwys o fewn yr ystyr a roddir gan baragraff 9(3) o Atodlen 15 (rhyddhad ar gyfer caffaeliadau eiddo preswyl penodol gan denantiaid),

en-gb	the transaction is a sale under a sale and leaseback arrangement within the meaning of paragraph 2 of Schedule 9 (sale and leaseback arrangements),
cy-gb	pan fo’r trafodiad yn werthiant o dan drefniant gwerthu ac adlesu o fewn ystyr paragraff 2 o Atodlen 9 (trefniadau gwerthu ac adlesu),

en-gb	that sale is the grant of a leasehold interest, and
cy-gb	os rhoi buddiant lesddaliad yw’r gwerthiant hwnnw, a

en-gb	the leaseback element of that arrangement is relieved from tax under Schedule 9 (sale and leaseback relief).
cy-gb	pan fo’r elfen adlesu o’r trefniant hwnnw wedi ei rhyddhau rhag treth o dan Atodlen 9 (rhyddhad gwerthu ac adlesu).

en-gb	4 (1) “The consideration attributable to dwellings” is—
cy-gb	4 (1) Ystyr “y gydnabyddiaeth sydd i’w phriodoli i anheddau”—

en-gb	for a single dwelling transaction, so much of the chargeable consideration for the transaction as is attributable to the dwelling;
cy-gb	ar gyfer trafodiad annedd unigol, yw hynny o’r gydnabyddiaeth drethadwy ar gyfer y trafodiad sydd i’w briodoli i’r annedd;

en-gb	for a multiple dwelling transaction, so much of the chargeable consideration for the transaction as is attributable to the dwellings in total.
cy-gb	ar gyfer trafodiad anheddau lluosog, yw hynny o’r gydnabyddiaeth drethadwy ar gyfer y trafodiad sydd i’w briodoli i’r anheddau gyda’i gilydd.

en-gb	(2) “The remaining consideration” is the chargeable consideration for the transaction less the consideration attributable to dwellings.
cy-gb	(2) Ystyr “y gydnabyddiaeth sy’n weddill” yw’r gydnabyddiaeth drethadwy ar gyfer y trafodiad llai’r gydnabyddiaeth sydd i’w phriodoli i anheddau.

en-gb	(3) A relevant transaction is a “single dwelling transaction” if its main sub j ect-matter consists of—
cy-gb	(3) M ae trafodiad perthnasol yn “trafodiad annedd unigol” os ei brif destun yw—

en-gb	an interest in a dwelling and other property.
cy-gb	buddiant mewn annedd ac eiddo arall.

en-gb	(4) A relevant transaction is a “multiple dwelling transaction” if its main sub j ect-matter consists of—
cy-gb	(4) M ae trafodiad perthnasol yn “trafodiad anheddau lluosog” os ei brif destun yw—

en-gb	(5) “Attributable” means attributable on a j ust and reasonable apportionment.
cy-gb	(5) Ystyr “priodoli” yw priodoli ar sail dosraniad teg a rhesymol.

en-gb	T h e a m o u nt of tax c h ar g ea b le
cy-gb	Swm y dreth sydd i'w godi

en-gb	5 (1) f relief under this Schedule is claimed for a relevant transaction, the amount of tax chargeable in respect of the transaction is the sum of—
cy-gb	5 (1) Os hawlir rhyddhad o dan yr Atodlen hon am drafodiad perthnasol, y dreth sydd i’w chodi mewn cysylltiad â’r trafodiad yw swm—

en-gb	the tax related to the consideration attributable to dwellings, and
cy-gb	y dreth sy’n gysylltiedig â’r gydnabyddiaeth sydd i’w phriodoli i anheddau, a

en-gb	the tax related to the remaining consideration (if any).
cy-gb	y dreth sy’n gysylltiedig â’r gydnabyddiaeth sy’n weddill (os o gwbl).

en-gb	(2) f the whole or part of the chargeable consideration for a relevant transaction is rent, sub-paragraph (1) has effect sub j ect to Part 5 of Schedule 6 (leases: calculation of tax chargeable).
cy-gb	(2) Os rhent yw’r holl gydnabyddiaeth drethadwy ar gyfer trafodiad perthnasol, neu ran ohoni, mae is-baragraff (1) yn cael effaith yn ddarostyngedig i Ran 5 o Atodlen 6 (lesoedd: cyfrifo’r dreth sydd i’w chodi).

en-gb	Deter m inin g t h e tax related to t h e consideration attri bu ta b le to d w ellin g s
cy-gb	Pennu ' r dreth sy ' n gysylltiedig â ' r gydnabyddiaeth sydd i ' w phriodoli i anheddau

en-gb	6 (1) F or the purposes of paragraph 5(1)(a), “the tax related to the consideration attributable to
cy-gb	6 (1) At ddibenion paragraff 5(1)(a), pennir “y dreth sy’n gysylltiedig â’r gydnabyddiaeth

en-gb	dwellings” is determined as follows—
cy-gb	sydd i’w phriodoli i anheddau” fel a ganlyn—

en-gb	Determine the amount of tax that would be chargeable under section 27 on the assumption that—
cy-gb	Pennu swm y dreth a fyddai i’w godi o dan adran 27 gan ragdybio—

en-gb	the chargeable transaction is a residential property transaction, and
cy-gb	bod y trafodiad trethadwy yn drafodiad eiddo preswyl, a

en-gb	the chargeable consideration were the fraction produced by dividing total dwellings consideration by total dwellings.
cy-gb	mai’r gydnabyddiaeth drethadwy yw’r ffracsiwn a gynhyrchir drwy rannu cyfanswm cydnabyddiaeth yr anheddau â chyfanswm yr anheddau.

en-gb	Multiply the amount determined at Step 1 by total dwellings.
cy-gb	Lluosi’r swm a bennir yng Ngham 1 â chyfanswm yr anheddau.

en-gb	If the relevant transaction is one of a number of linked transactions, go to Step 4.
cy-gb	Os yw’r trafodiad perthnasol yn un o nifer o drafodiadau cysylltiol, mynd i G am 4.

en-gb	O therwise, the amount found at Step 2 is the tax related to the consideration attributable to dwellings. 
cy-gb	Fel arall, y swm a geir yng Ngham 2 yw’r dreth sy’n gysylltiedig â’r gydnabyddiaeth sydd i’w phriodoli i anheddau.

en-gb	Multiply the amount found at Step 2 by—
cy-gb	Lluosi’r swm a geir yng Ngham 2 â—

en-gb	CD
cy-gb	CA

en-gb	TDC
cy-gb	CCA

en-gb	“CD” is the consideration attributable to dwellings for the relevant transaction, and
cy-gb	“CA” y gydnabyddiaeth sydd i’w phriodoli i anheddau ar gyfer y trafodiad perthnasol, a

en-gb	“TDC” is total dwellings consideration.
cy-gb	“CCA” yn gyfanswm cydnabyddiaeth yr anheddau.

en-gb	B ut if the amount found at Step 2 of sub-paragraph (1) is less than 1 % of total dwellings consideration, for the purposes of paragraph 5(1)(a) “the tax related to the consideration attributable to dwellings” is an amount e q ual to 1 % of the consideration attributable to dwellings. 
cy-gb	Ond os yw’r swm a geir yng Ngham 2 o is-baragraff (1) yn llai nag 1 % o gyfanswm cydnabyddiaeth yr anheddau, at ddibenion paragraff 5(1)(a) “y dreth sy’n gysylltiedig â’r gydnabyddiaeth sydd i’w phriodoli i anheddau” yw swm sy’n gyfwerth ag 1 % o’r gydnabyddiaeth sydd i’w phriodoli i anheddau.

en-gb	”Total dwellings consideration” means—
cy-gb	Ystyr “cyfanswm cydnabyddiaeth yr anheddau” yw—

en-gb	for a transaction that is not one of a number of linked transactions, the consideration attributable to dwellings for that transaction;
cy-gb	ar gyfer trafodiad nad yw’n un o nifer o drafodiadau cysylltiol, y gydnabyddiaeth sydd i’w phriodoli i anheddau ar gyfer y trafodiad hwnnw;

en-gb	for one of a number of linked transactions—
cy-gb	ar gyfer un o nifer o drafodiadau cysylltiol—

en-gb	(i) the total of the consideration attributable to dwellings for that transaction and all the other linked transactions that are relevant transactions, plus
cy-gb	(i) cyfanswm y gydnabyddiaeth sydd i’w briodoli i anheddau ar gyfer y trafodiad hwnnw a’r holl drafodiadau cysylltiol eraill sy’n drafodiadau perthnasol, plws

en-gb	(ii) so much of the chargeable consideration for any of the linked transactions (whether or not relevant transactions) as is not included in the calculation under paragraph (i) but is attributable to the same dwellings by reference to which that calculation is made.
cy-gb	(ii) hynny o’r gydnabyddiaeth drethadwy ar gyfer unrhyw un neu ragor o’r trafodiadau cysylltiol (boed hwy’n drafodiadau perthnasol ai peidio) nad yw wedi ei gynnwys yn y cyfrifiad o dan baragraff (i) ond sydd i’w briodoli i’r un anheddau y cyfeirir atynt wrth wneud y cyfrifiad hwnnw.

en-gb	(4) “Total dwellings” means the total number of dwellings by reference to which total dwellings consideration is calculated.
cy-gb	(4) Ystyr “cyfanswm yr anheddau” yw cyfanswm yr anheddau y cyfeirir atynt wrth gyfrifo cydnabyddiaeth cyfanswm yr anheddau.

en-gb	(5) In the application of sub-paragraph (1), no account is to be taken of—
cy-gb	(5) Wrth gymhwyso is-baragraff (1), rhaid diystyru—

en-gb	section 72(9) (transfer of 6 or more separate dwellings treated as non-residential property), or
cy-gb	adran 72(9) (trin trosglwyddo 6 annedd unigol neu ragor fel eiddo amhreswyl), a

en-gb	paragraph 34 (tax chargeable for consideration other than rent:
cy-gb	paragraff 34 (treth sydd i’w chodi am gydnabyddiaeth ar wahân i rent:

en-gb	mixed leases) of Schedule 6 (leases).
cy-gb	lesoedd cymysg) o Atodlen 6 (lesoedd).

en-gb	(6) In the application of sub-paragraph (1), where a relevant transaction is a higher rates residential property transaction (as provided for in Schedule 5), the amount of tax that would be chargeable under section 27 is to be determined on that basis.
cy-gb	(6) Wrth gymhwyso is-baragraff (1), pan fo trafodiad perthnasol yn drafodiad eiddo preswyl cyfraddau uwch (fel y darperir ar ei gyfer yn Atodlen 5), mae swm y dreth a fyddai i’w godi o dan adran 27 i’w bennu ar y sail honno.

en-gb	(7) The Welsh Ministers may by regulations amend sub-paragraph (2) so as to substitute for the percentages for the time being specified there, different percentages.
cy-gb	(7) Caiff Gweinidogion Cymru ddiwygio is-baragraff (2) drwy reoliadau er mwyn rhoi canrannau gwahanol yn lle’r canrannau a bennir yno am y tro.

en-gb	Deter m inin g t h e tax related to t h e re m ainin g consideration
cy-gb	Pennu ' r dreth sy ' n gysylltiedig â ' r gydnabyddiaeth sy ' n weddill

en-gb	7 (1) F or the purposes of paragraph 5(1)(b), “the tax related to the remaining consideration” is
cy-gb	7 (1) At ddibenion paragraff 5(1)(b), “y dreth sy’n gysylltiedig â’r gydnabyddiaeth sy’n

en-gb	the appropriate fraction of the amount of tax which (but for this Schedule) would be due in respect of the relevant transaction.
cy-gb	weddill” yw’r ffracsiwn priodol o swm y dreth a fyddai’n ddyledus (oni bai am yr Atodlen hon) mewn cysylltiad â’r trafodiad perthnasol.

en-gb	In sub-paragraph (1), “the appropriate fraction” means—
cy-gb	Yn is-baragraff (1), ystyr “y ffracsiwn priodol” yw—

en-gb	RC
cy-gb	C

en-gb	TD C + TRC
cy-gb	CC + CC

en-gb	“RC” is the remaining consideration for the relevant transaction,
cy-gb	“CSW” y gydnabyddiaeth sy’n weddill ar gyfer y trafodiad perthnasol,

en-gb	“TDC” is total dwellings consideration, and
cy-gb	“CCA” yn gyfanswm cydnabyddiaeth yr anheddau, a

en-gb	“TRC” is total remaining consideration.
cy-gb	“CCSW” yn gyfanswm y gydnabyddiaeth sy’n weddill.

en-gb	The “total remaining consideration” is—
cy-gb	Ystyr “cyfanswm y gydnabyddiaeth sy’n weddill” yw—

en-gb	for a transaction that is not one of a number of linked transactions, the remaining consideration for that transaction;
cy-gb	ar gyfer trafodiad nad yw’n un o nifer o drafodiadau cysylltiol, y gydnabyddiaeth sy’n weddill ar gyfer y trafodiad hwnnw;

en-gb	the total of the chargeable consideration for all those transactions, less
cy-gb	cyfanswm y gydnabyddiaeth drethadwy ar gyfer yr holl drafodiadau hynny, llai

en-gb	total dwellings consideration.
cy-gb	cydnabyddiaeth cyfanswm yr anheddau.

en-gb	C ertain bu ildin g s not y et constr u cted or ada p ted to co u nt as a d w ellin g
cy-gb	Adeiladau penodol sydd eto i ' w hadeiladu neu i ' w haddasu i gyfrif fel annedd

en-gb	8 (1) F or the purposes of this Schedule, the main sub j ect-matter of a transaction is to be taken
cy-gb	8 (1) At ddibenion yr Atodlen hon, cymerir mai prif destun y trafodiad yw buddiant mewn

en-gb	to consist of or include an interest in a dwelling if—
cy-gb	annedd neu ei fod yn cynnwys buddiant mewn annedd—

en-gb	substantial performance of a contract constitutes the effective date of that transaction by virtue of a relevant deeming provision,
cy-gb	os dyddiad cyflawni contract yn sylweddol yw’r dyddiad y mae’r trafodiad hwnnw yn cael effaith yn rhinwedd darpariaeth dybio berthnasol,

en-gb	the main sub j ect-matter of the transaction consists of or includes an interest in a building, or a part of a building, that is to be constructed or adapted under the contract for use as a dwelling, and
cy-gb	os yw prif destun y trafodiad yn ffurfio neu’n cynnwys buddiant mewn adeilad, neu ran o adeilad, sydd i’w adeiladu neu i’w addasu o dan y contract i’w ddefnyddio fel annedd, ac

en-gb	construction or adaptation of the building, or the part of a building, has not begun by the time the contract is substantially performed.
cy-gb	os nad yw’r gwaith o adeiladu neu addasu’r adeilad, neu’r rhan o adeilad, wedi dechrau erbyn i’r contract gael ei gyflawni’n sylweddol.

en-gb	(2) In sub-paragraph (1)—
cy-gb	(2) Yn is-baragraff (1)—

en-gb	“relevant deeming provision”(“ darpariaeth dybio berthnaso l”) means any of—
cy-gb	ystyr “darpariaeth dybio berthnasol” (“ rele v ant deeming p ro v ision ”) yw unrhyw un neu ragor o’r canlynol—

en-gb	section 10 (contract and transfer),
cy-gb	adran 1 0 (contract a throsglwyddo),

en-gb	section 11 (contract providing transfer to third party),
cy-gb	adran 11 (contract sy’n darparu ar gyfer trosglwyddo i drydydd parti),

en-gb	paragraph 8(1) to (5) of Schedule 2 (assignment of rights:
cy-gb	paragraff 8(1) i (5) o Atodlen 2 (aseinio hawliau:

en-gb	transferor treated as making a separate ac q uisition), or
cy-gb	trin y trosglwyddwr fel pe bai’n gwneud caffaeliad ar wahân), neu

en-gb	paragraph 20 of Schedule 6 (agreement for lease);
cy-gb	paragraff 2 0 o Atodlen 6 (cytundeb ar gyfer les).

en-gb	“substantially performed” (“ cyflawni'n sylweddol ”) has the meaning given by section 14.
cy-gb	mae i “cyflawni’n sylweddol” (“ su b stantially p erformed ”) yr ystyr a roddir gan adran 14;

en-gb	(3) Subsections (4) to (7) of section 72 (meaning of residential property) apply for the purposes of this paragraph as they apply for the purposes of subsection (1)(a) of that section.
cy-gb	(3) M ae is-adrannau (4) i (7) o adran 72 (ystyr eiddo preswyl) yn gymwys at ddibenion y paragraff hwn fel y maent yn gymwys at ddibenion is-adran (1)(a) o’r adran honno.

en-gb	RELIEF FOR C ER TA IN AC QUI S I T ION S OF DW ELLING S 
cy-gb	RHYDDHAD AR GYFER CAFFAELIADAU PENODOL O ANHEDDAU

en-gb	1 (1) This Schedule makes provision about reliefs available for certain ac q uisitions of
cy-gb	1 (1) Mae’r Atodlen hon yn gwneud darpariaeth ynghylch rhyddhadau sydd ar gael ar gyfer

en-gb	dwellings.
cy-gb	caffaeliadau penodol o anheddau.

en-gb	(a) Part 2 provides relief for certain ac q uisitions by housebuilders, property traders and employers, and is arranged as follows—
cy-gb	(a) mae Rhan 2 yn darparu rhyddhad ar gyfer caffaeliadau penodol gan adeiladwyr tai, masnachwyr eiddo a chyflogwyr, ac mae wedi ei threfnu fel a ganlyn—

en-gb	paragraph 2 provides for relief in the case of an ac q uisition of a dwelling by a housebuilder from an individual ac q uiring a new dwelling,
cy-gb	mae paragraff 2 yn darparu ar gyfer rhyddhad pan fo adeiladwr tai yn caffael annedd gan unigolyn sy’n caffael annedd newydd,

en-gb	paragraph 3 provides for relief in the case of an ac q uisition of a dwelling by a property trader from an individual ac q uiring a new dwelling,
cy-gb	mae paragraff 3 yn darparu ar gyfer rhyddhad pan fo masnachwr eiddo yn caffael annedd gan unigolyn sy’n caffael annedd newydd,

en-gb	paragraph 4 provides for relief in the case of an ac q uisition of a dwelling by a property trader from an individual where a chain of transactions breaks down,
cy-gb	mae paragraff 4 yn darparu ar gyfer rhyddhad pan fo masnachwr eiddo yn caffael annedd gan unigolyn pan fo cadwyn o drafodiadau yn torri,

en-gb	paragraph 5 provides for relief in the case of an ac q uisition of a dwelling by a property trader from personal representatives,
cy-gb	mae paragraff 5 yn darparu ar gyfer rhyddhad pan fo masnachwr eiddo yn caffael annedd gan gynrychiolwyr personol,

en-gb	paragraph 6 provides for relief in the case of an ac q uisition of a dwelling by a property trader in the case of relocation of employment,
cy-gb	mae paragraff 6 yn darparu ar gyfer rhyddhad pan fo masnachwr eiddo yn caffael annedd mewn achos o adleoli cyflogaeth,

en-gb	paragraph 7 provides for relief in the case of an ac q uisition of a dwelling by an employer in the case of relocation of employment,
cy-gb	mae paragraff 7 yn darparu ar gyfer rhyddhad pan fo cyflogwr yn caffael annedd mewn achos o adleoli cyflogaeth,

en-gb	paragraph 8 makes provision about withdrawal of the reliefs available to property traders, and
cy-gb	mae paragraff 8 yn gwneud darpariaeth ar gyfer tynnu’n ôl y rhyddhadau sydd ar gael i fasnachwyr eiddo, ac

en-gb	paragraph 9 makes provision about the interpretation of words and phrases which apply to Part 2 of this Schedule;
cy-gb	mae paragraff 9 yn gwneud darpariaeth ynghylch dehongli geiriau ac ymadroddion sy’n gymwys i Ran 2 o’r Atodlen hon;

en-gb	(b) Part 3 provides relief for transactions entered into by a person or persons exercising collective rights.
cy-gb	(b) mae Rhan 3 yn darparu rhyddhad ar gyfer trafodiadau yr ymrwymir iddynt gan berson neu bersonau sy’n arfer hawliau ar y cyd.

en-gb	RELIEF FOR C ER TA IN AC QUI S I T ION S OF DW ELLING S 
cy-gb	RHYDDHAD AR GYFER CAFFAELIADAU PENODOL O ANHEDDAU Adeiladwr tai yn caffael gan unigolyn sy'n caffael annedd newydd 

en-gb	2 (1) Where a housebuilder ac q uires a dwelling (“the old dwelling”) from an individual (whether alone or with other individuals), the ac q uisition is relieved from tax if the following conditions are met (but see sub-paragraph (3) for provision about partial relief).
cy-gb	2 (1) Pan fo adeiladwr tai yn caffael annedd (“yr hen annedd”) gan unigolyn (boed ar ei ben ei hun neu ynghyd ag unigolion eraill), mae’r caffaeliad wedi ei ryddhau rhag treth os bodlonir yr amodau a ganlyn (ond gweler is-baragraff (3) am ddarpariaeth ynghylch rhyddhad rhannol).

en-gb	(a) that the individual (whether alone or with other individuals) ac q uires a new dwelling from the housebuilder,
cy-gb	(a) bod yr unigolyn (boed ar ei ben ei hun neu ynghyd ag unigolion eraill) yn caffael annedd newydd gan yr adeiladwr tai,

en-gb	(b) that the individual—
cy-gb	(b) bod yr unigolyn—

en-gb	occupied the old dwelling as the individual ' s only or main residence at some time in the period of 2 years ending with the date of its ac q uisition by the housebuilder, and
cy-gb	wedi meddiannu’r hen annedd fel ei unig breswylfa neu ei brif breswylfa ar ryw adeg yn ystod y cyfnod o 2 flynedd sy’n dod i ben â’r dyddiad y mae’r adeiladwr tai yn ei gaffael, a

en-gb	intends to occupy the new dwelling as the individual ' s only or main residence,
cy-gb	yn bwriadu meddiannu’r annedd newydd fel ei unig breswylfa neu ei brif breswylfa,

en-gb	(c) that each ac q uisition is entered into in consideration of the other, and
cy-gb	(c) yr ymrwymir i’r naill gaffaeliad yn gydnabyddiaeth ar gyfer y llall, a

en-gb	(d) that the area of land ac q uired by the housebuilder does not exceed the permitted area.
cy-gb	(d) nad yw arwynebedd y tir a gaffaelir gan yr adeiladwr tai yn fwy na’r arwynebedd a ganiateir.

en-gb	(3) Where the conditions in sub-paragraph (2)(a) to (c) are met but the area of land ac q uired by the housebuilder exceeds the permitted area, the chargeable consideration for the ac q uisition is taken to be the amount calculated by deducting the market value of the permitted area from the market value of the old dwelling.
cy-gb	(3) Pan fodlonir yr amodau yn is-baragraff (2)(a) i (c) ond bod arwynebedd y tir a gaffaelir gan yr adeiladwr tai yn fwy na’r arwynebedd a ganiateir, cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw’r swm a gyfrifir drwy ddidynnu gwerth marchnadol yr arwynebedd a ganiateir o werth marchnadol yr hen annedd.

en-gb	references to the ac q uisition of the new dwelling are to the ac q uisition, by way of grant or transfer, of a ma j or interest in the dwelling,
cy-gb	mae cyfeiriadau at gaffael yr annedd newydd yn gyfeiriadau at gaffael, drwy roi neu drosglwyddo, brif fuddiant yn yr annedd,

en-gb	references to the ac q uisition of the old dwelling are to the ac q uisition, by way of transfer, of a ma j or interest in the dwelling, and
cy-gb	mae cyfeiriadau at gaffael yr hen annedd yn gyfeiriadau at gaffael, drwy drosglwyddo, brif fuddiant yn yr annedd, ac

en-gb	references to the market value of the old dwelling and of the permitted area are to the market value of that ma j or interest in the dwelling and of that interest so far as it relates to that area.
cy-gb	mae cyfeiriadau at werth marchnadol yr hen annedd a’r arwynebedd a ganiateir yn gyfeiriadau at werth marchnadol y prif fuddiant hwnnw yn yr annedd, a gwerth marchnadol y buddiant hwnnw i’r graddau y mae’n ymwneud â’r arwynebedd hwnnw.

en-gb	Ac qu isition b y p ro p ert y trader fro m individ u al ac qu irin g ne w d w ellin g 
cy-gb	Masnachwr eiddo yn caffael gan unigolyn sy'n caffael annedd newydd

en-gb	3 (1) Where a property trader ac q uires a dwelling (“the old dwelling”) from an individual (whether alone or with other individuals), the ac q uisition is relieved from tax if the following conditions are met (but see sub-paragraph (4) for provision about partial relief).
cy-gb	3 (1) Pan fo masnachwr eiddo yn caffael annedd (“yr hen annedd”) gan unigolyn (boed ar ei ben ei hun neu ynghyd ag unigolion eraill), mae’r caffaeliad wedi ei ryddhau rhag treth os bodlonir yr amodau a ganlyn (ond gweler is-baragraff (4) am ddarpariaeth ynghylch rhyddhad rhannol).

en-gb	that the ac q uisition is made in the course of a business that consists of or includes ac q uiring dwellings from individuals who ac q uire new dwellings from housebuilders,
cy-gb	y gwneir y caffaeliad yng nghwrs busnes sy’n cynnwys caffael anheddau gan unigolion sy’n caffael anheddau newydd gan adeiladwyr tai, neu’n ymwneud â hynny,

en-gb	that the individual (whether alone or with other individuals) ac q uires a new dwelling from a housebuilder,
cy-gb	bod yr unigolyn (boed ar ei ben eu hun neu ynghyd ag unigolion eraill) yn caffael annedd newydd gan adeiladwr tai,

en-gb	that the individual—
cy-gb	bod yr unigolyn—

en-gb	(i) occupied the old dwelling as the individual ' s only or main residence at some time in the period of 2 years ending with the date of its ac q uisition by the property trader, and
cy-gb	(i) wedi meddiannu’r hen annedd fel ei unig breswylfa neu ei brif breswylfa ar ryw adeg yn ystod y cyfnod o 2 flynedd sy’n dod i ben â’r dyddiad y mae’r masnachwr eiddo yn ei gaffael, a

en-gb	(ii) intends to occupy the new dwelling as the individual ' s only or main residence,
cy-gb	(ii) yn bwriadu meddiannu’r annedd newydd fel ei unig breswylfa neu ei brif breswylfa,

en-gb	(d) that the property trader does not intend—
cy-gb	(d) nad yw’r masnachwr eiddo yn bwriadu—

en-gb	to spend more than the permitted amount on refurbishment of the old dwelling,
cy-gb	gwario mwy na’r swm a ganiateir ar adnewyddu’r hen annedd,

en-gb	to grant a lease or licence of the old dwelling, or
cy-gb	rhoi les neu drwydded ar gyfer yr hen annedd, na

en-gb	to permit any of its principals or employees (or any person connected with any of its principals or employees) to occupy the old dwelling, and
cy-gb	caniatáu i unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion (neu unrhyw berson sy’n gysylltiedig ag unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion) feddiannu’r hen annedd, ac

en-gb	(e) that the area of land ac q uired by the property trader does not exceed the permitted area.
cy-gb	(e) nad yw arwynebedd y tir a gaffaelir gan y masnachwr eiddo yn fwy na’r arwynebedd a ganiateir.

en-gb	Sub-paragraph (2)(d)(ii) does not apply to the grant of lease or licence to the individual for a period of no more than 6 months.
cy-gb	Nid yw is-baragraff (2)(d)(ii) yn gymwys o ran rhoi les neu drwydded i’r unigolyn am gyfnod o ddim mwy na 6 mis.

en-gb	Where the conditions in sub-paragraph (2)(a) to (d) are met but the area of land ac q uired by the property trader exceeds the permitted area, the chargeable consideration for the ac q uisition is taken to be the amount calculated by deducting the market value of the permitted area from the market value of the old dwelling.
cy-gb	Pan fodlonir yr amodau yn is-baragraff (2)(a) i (d) ond bod arwynebedd y tir a gaffaelir gan y masnachwr eiddo yn fwy na’r arwynebedd a ganiateir, cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw’r swm a gyfrifir drwy ddidynnu gwerth marchnadol yr arwynebedd a ganiateir o werth marchnadol yr hen annedd.

en-gb	references to the ac q uisition of a new dwelling are to the ac q uisition, by way of grant or transfer, of a ma j or interest in the dwelling,
cy-gb	mae cyfeiriadau at gaffael annedd newydd yn gyfeiriadau at gaffael, drwy roi neu drosglwyddo, brif fuddiant yn yr annedd,

en-gb	Ac qu isition by p ro p ert y trader fro m individ u al wh ere c h ain of transactions b rea k s do w n
cy-gb	Masnachwr eiddo yn caffael gan unigolyn pan fo cadwyn o drafodiadau yn torri

en-gb	4 (1) Where a property trader ac q uires a dwelling (“the old dwelling”) from an individual
cy-gb	4 (1) Pan fo masnachwr eiddo yn caffael annedd (“yr hen annedd”) gan unigolyn (boed ar ei

en-gb	(whether alone or with other individuals), the ac q uisition is relieved from tax if the following conditions are met (but see sub-paragraph (4) for provision about partial relief).
cy-gb	ben ei hun neu ynghyd ag unigolion eraill), mae’r caffaeliad wedi ei ryddhau rhag treth os bodlonir yr amodau a ganlyn (ond gweler is-baragraff (4) am ddarpariaeth ynghylch rhyddhad rhannol).

en-gb	that the individual has made arrangements to sell the old dwelling and ac q uire another dwelling (“the second dwelling”),
cy-gb	bod yr unigolyn wedi gwneud trefniadau i werthu’r hen annedd a chaffael annedd arall (“yr ail annedd”),

en-gb	that the arrangements to sell the old dwelling fail,
cy-gb	bod y trefniadau i werthu’r hen annedd yn methu,

en-gb	that the ac q uisition of the old dwelling is made for the purpose of enabling the individual ' s ac q uisition of the second dwelling to proceed,
cy-gb	bod yr hen annedd yn cael ei gaffael at y diben o alluogi’r unigolyn i fynd ymlaen i gaffael yr ail annedd,

en-gb	that the ac q uisition is made in the course of a business that consists of or includes ac q uiring dwellings from individuals in those circumstances,
cy-gb	y gwneir y caffaeliad yng nghwrs busnes sy’n cynnwys caffael anheddau gan unigolion o dan yr amgylchiadau hynny, neu’n ymwneud â hynny,

en-gb	occupied the old dwelling as the individual ' s only or main residence at some time in the period of 2 years ending with the date of its ac q uisition by the property trader, and
cy-gb	wedi meddiannu’r hen annedd fel ei unig breswylfa neu ei brif breswylfa ar ryw adeg yn ystod y cyfnod o 2 flynedd sy’n dod i ben â’r dyddiad y mae’r masnachwr eiddo yn ei gaffael, a

en-gb	intends to occupy the second dwelling as the individual ' s only or main residence,
cy-gb	yn bwriadu meddiannu’r ail annedd fel ei unig breswylfa neu ei brif breswylfa,

en-gb	(f) that the property trader does not intend—
cy-gb	(f) nad yw’r masnachwr eiddo yn bwriadu—

en-gb	(g) that the area of land ac q uired by the property trader does not exceed the permitted area.
cy-gb	(g) nad yw arwynebedd y tir y mae’r masnachwr eiddo yn ei gaffael yn fwy na’r arwynebedd a ganiateir.

en-gb	Sub-paragraph (2)(f)(ii) does not apply to the grant of a lease or licence to the individual for a period of no more than 6 months.
cy-gb	Nid yw is-baragraff (2)(f)(ii) yn gymwys o ran rhoi les neu drwydded i’r unigolyn am gyfnod o ddim mwy na 6 mis.

en-gb	Where the conditions in sub-paragraph (2)(a) to (f) are met but the area of land ac q uired exceeds the permitted area, the chargeable consideration for the ac q uisition is taken to be the amount calculated by deducting the market value of the permitted area from the market value of the old dwelling.
cy-gb	Pan fodlonir yr amodau yn is-baragraff (2)(a) i (f) ond bod arwynebedd y tir a gaffaelir yn fwy na’r arwynebedd a ganiateir, cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw’r swm a gyfrifir drwy ddidynnu gwerth marchnadol yr arwynebedd a ganiateir o werth marchnadol yr hen annedd.

en-gb	references to the ac q uisition of the second dwelling are to the ac q uisition, by way of grant or transfer, of a ma j or interest in the dwelling,
cy-gb	mae cyfeiriadau at gaffael yr ail annedd yn gyfeiriadau at gaffael, drwy roi neu drosglwyddo, brif fuddiant yn yr annedd,

en-gb	references to the market value of the old dwelling and of the permitted area are to the market value of that ma j or interest in the dwelling and of that interest so far as it relates to that area.
cy-gb	mae cyfeiriadau at werth marchnadol yr hen annedd a’r arwynebedd a ganiateir yn gyfeiriadau at werth marchnadol y prif fuddiant hwnnw yn yr annedd a gwerth marchnadol y buddiant hwnnw i’r graddau y mae’n ymwneud â’r arwynebedd hwnnw.

en-gb	Relief for ac qu isition b y p ro p ert y trader fro m p ersonal re p resentatives
cy-gb	Rhyddhad pan fo masnachwr eiddo yn caffael gan gynrychiolwyr personol

en-gb	5 (1) Where a property trader ac q uires a dwelling from the personal representatives of a deceased individual, the ac q uisition is relieved from tax if the following conditions are met (but see sub-paragraph (3) for provision about partial relief).
cy-gb	5 (1) Pan fo masnachwr eiddo yn caffael annedd gan gynrychiolwyr personol unigolyn ymadawedig, mae’r caffaeliad wedi ei ryddhau rhag treth os bodlonir yr amodau a ganlyn (ond gweler is-baragraff (3) am ddarpariaeth ynghylch rhyddhad rhannol).

en-gb	that the ac q uisition is made in the course of a business that consists of or includes ac q uiring dwellings from personal representatives of deceased individuals,
cy-gb	y gwneir y caffaeliad yng nghwrs busnes sy’n cynnwys caffael anheddau gan gynrychiolwyr personol unigolion ymadawedig, neu’n ymwneud â hynny,

en-gb	that the deceased individual occupied the dwelling as the individual ' s only or main residence at some time in the period of 2 years ending with the date of the individual ' s death,
cy-gb	bod yr unigolyn ymadawedig wedi meddiannu’r annedd fel ei unig breswylfa neu ei brif breswylfa ar ryw adeg yn ystod y cyfnod o 2 flynedd sy’n dod i ben â’r dyddiad y bu farw’r unigolyn,

en-gb	that the property trader does not intend—
cy-gb	nad yw’r masnachwr eiddo yn bwriadu—

en-gb	(i) to spend more than the permitted amount on refurbishment of the dwelling,
cy-gb	(i) gwario mwy na’r swm a ganiateir ar adnewyddu’r annedd,

en-gb	to grant a lease or licence of the dwelling, or
cy-gb	rhoi les neu drwydded ar gyfer yr annedd, na

en-gb	to permit any of its principals or employees (or any person connected with any of its principals or employees) to occupy the dwelling, and
cy-gb	caniatáu i unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion (neu unrhyw berson sy’n gysylltiedig ag unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion) feddiannu’r annedd, a

en-gb	(d) that the area of land ac q uired by the property trader does not exceed the permitted area.
cy-gb	(d) nad yw arwynebedd y tir y mae’r masnachwr eiddo yn ei gaffael yn fwy na’r arwynebedd a ganiateir.

en-gb	Where the conditions in sub-paragraph (2)(a) to (c) are met but the area of land ac q uired exceeds the permitted area, the chargeable consideration for the ac q uisition is taken to be the amount calculated by deducting the market value of the permitted area from the market value of the dwelling.
cy-gb	Pan fodlonir yr amodau yn is-baragraff (2)(a) i (c) ond bod arwynebedd y tir a gaffaelir yn fwy na’r arwynebedd a ganiateir, cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw’r swm a gyfrifir drwy ddidynnu gwerth marchnadol yr arwynebedd a ganiateir o werth marchnadol yr annedd.

en-gb	references to the ac q uisition of the dwelling are to the ac q uisition, by way of transfer, of a ma j or interest in the dwelling, and
cy-gb	mae cyfeiriadau at gaffael yr annedd yn gyfeiriadau at gaffael, drwy drosglwyddo, brif fuddiant yn yr annedd, a

en-gb	references to the market value of the dwelling and of the permitted area are to the market value of that ma j or interest in the dwelling and of that interest so far as it relates to that area.
cy-gb	mae cyfeiriadau at werth marchnadol yr annedd a’r arwynebedd a ganiateir yn gyfeiriadau at werth marchnadol y prif fuddiant hwnnw yn yr annedd a gwerth marchnadol y buddiant hwnnw i’r graddau y mae’n ymwneud â’r arwynebedd hwnnw.

en-gb	Ac qu isition b y p ro p ert y trader in case of relocation of e mp lo ym ent
cy-gb	Masnachwr eiddo yn caffael mewn achos o adleoli cyflogaeth

en-gb	6 (1) Where a property trader ac q uires a dwelling from an individual (whether alone or with
cy-gb	6 (1) Pan fo masnachwr eiddo yn caffael annedd gan unigolyn (boed ar ei ben ei hun neu

en-gb	other individuals), the ac q uisition is relieved from tax if the following conditions are met (but see sub-paragraph (4) for provision about partial relief).
cy-gb	ynghyd ag unigolion eraill), mae’r caffaeliad wedi ei ryddhau rhag treth os bodlonir yr amodau a ganlyn (ond gweler is-baragraff (4) am ddarpariaeth ynghylch rhyddhad rhannol).

en-gb	(a) that the ac q uisition is made in the course of a business that consists of or includes ac q uiring dwellings from individuals in connection with a change of residence resulting from relocation of employment,
cy-gb	(a) y gwneir y caffaeliad yng nghwrs busnes sy’n cynnwys caffael anheddau gan unigolion mewn cysylltiad â newid preswylfa o ganlyniad i adleoli cyflogaeth, neu’n ymwneud â hynny,

en-gb	(b) that the individual occupied the dwelling as the individual's only or main residence at some time in the period of 2 years ending with the date of the ac q uisition by the property trader,
cy-gb	(b) bod yr unigolyn wedi meddiannu’r annedd fel ei unig breswylfa neu ei brif breswylfa ar ryw adeg yn ystod y cyfnod o 2 flynedd sy’n dod i ben â’r dyddiad y mae’r masnachwr eiddo yn ei gaffael,

en-gb	(c) that the ac q uisition is made in connection with a change of residence by the individual resulting from relocation of employment,
cy-gb	(c) y gwneir y caffaeliad mewn cysylltiad â newid preswylfa’r unigolyn o ganlyniad i adleoli cyflogaeth,

en-gb	(d) that the consideration for the ac q uisition does not exceed the market value of the dwelling,
cy-gb	(d) nad yw’r gydnabyddiaeth ar gyfer y caffaeliad yn fwy na gwerth marchnadol yr annedd,

en-gb	(e) that the property trader does not intend—
cy-gb	(e) nad yw’r masnachwr eiddo yn bwriadu—

en-gb	to spend more than the permitted amount on refurbishment of the dwelling, or
cy-gb	gwario mwy na’r swm a ganiateir ar adnewyddu’r annedd, na

en-gb	to permit any of its principals or employees (or any person connected with any of its principals or employees) to occupy the dwelling, and
cy-gb	caniatáu i unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion (neu unrhyw berson sy’n gysylltiedig ag unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion) feddiannu’r annedd, ac

en-gb	(f) that the area of land ac q uired by the property trader does not exceed the permitted area.
cy-gb	(f) nad yw arwynebedd y tir y mae’r masnachwr eiddo yn ei gaffael yn fwy na’r arwynebedd a ganiateir.

en-gb	Sub-paragraph (2)(e)(ii) does not apply to the grant of a lease or licence to the individual for a period of no more than 6 months.
cy-gb	Nid yw is-baragraff (2)(e)(ii) yn gymwys o ran rhoi les neu drwydded i’r unigolyn am gyfnod o ddim mwy na 6 mis.

en-gb	Where the conditions in sub-paragraph (2)(a) to (e) are met but the area of land ac q uired exceeds the permitted area, the chargeable consideration for the ac q uisition is taken to be the amount calculated by deducting the market value of the permitted area from the market value of the dwelling.
cy-gb	Pan fodlonir yr amodau yn is-baragraff (2)(a) i (e) ond bod arwynebedd y tir a gaffaelir yn fwy na’r arwynebedd a ganiateir, cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw’r swm a gyfrifir drwy ddidynnu gwerth marchnadol yr arwynebedd a ganiateir o werth marchnadol yr annedd.

en-gb	references to the market value of the dwelling and of the permitted area are to the market value of that ma j or interest in the dwelling and of that interest so far as it relates to that area.
cy-gb	mae cyfeiriadau at werth marchnadol yr annedd a’r arwynebedd a ganiateir yn gyfeiriadau at werth marchnadol y prif fuddiant hwnnw yn yr annedd, a gwerth marchnadol y buddiant hwnnw i’r graddau y mae’n ymwneud â’r arwynebedd hwnnw.

en-gb	Ac qu isition b y e mp lo y er in case of relocation of e mp lo ym ent
cy-gb	Cyflogwr yn caffael mewn achos o adleoli cyflogaeth

en-gb	7 (1) Where an individual ' s employer ac q uires a dwelling from the individual (whether alone
cy-gb	7 (1) Pan fo cyflogwr unigolyn yn caffael annedd gan yr unigolyn (boed ar ei ben ei hun neu

en-gb	or with other individuals), the ac q uisition is relieved from tax if the following conditions are met (but see sub-paragraph (3) for provision about partial relief).
cy-gb	ynghyd ag unigolion eraill), mae’r caffaeliad wedi ei ryddhau rhag treth os bodlonir yr amodau a ganlyn (ond gweler is-baragraff (3) am ddarpariaeth ynghylch rhyddhad rhannol).

en-gb	that the individual occupied the dwelling as the individual ' s only or main residence at some time in the period of 2 years ending with the date of the ac q uisition by the employer,
cy-gb	bod yr unigolyn wedi meddiannu’r annedd fel ei unig breswylfa neu ei brif breswylfa ar ryw adeg yn ystod y cyfnod o 2 flynedd sy’n dod i ben â’r dyddiad y mae’r cyflogwr yn ei gaffael,

en-gb	that the ac q uisition is made in connection with a change of residence by the individual resulting from relocation of employment,
cy-gb	y gwneir y caffaeliad mewn cysylltiad â newid preswylfa’r unigolyn o ganlyniad i adleoli cyflogaeth,

en-gb	that the consideration for the ac q uisition does not exceed the market value of the dwelling, and
cy-gb	nad yw’r gydnabyddiaeth ar gyfer y caffaeliad yn fwy na gwerth marchnadol yr annedd, a

en-gb	that the area of land ac q uired by the employer does not exceed the permitted area.
cy-gb	nad yw arwynebedd y tir y mae’r cyflogwr yn ei gaffael yn fwy na’r arwynebedd a ganiateir.

en-gb	(3) Where the conditions in sub-paragraph (2)(a) to (c) are met but the area of land ac q uired exceeds the permitted area, the chargeable consideration for the ac q uisition is taken to be the amount calculated by deducting the market value of the permitted area from the market value of the dwelling.
cy-gb	(3) Pan fodlonir yr amodau yn is-baragraff (2)(a) i (c) ond bod arwynebedd y tir a gaffaelir yn fwy na’r arwynebedd a ganiateir, cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw’r swm a gyfrifir drwy ddidynnu gwerth marchnadol yr arwynebedd a ganiateir o werth marchnadol yr annedd.

en-gb	references to the ac q uisition of the dwelling are to the ac q uisition, by way of transfer, of a ma j or interest in the dwelling,
cy-gb	mae cyfeiriadau at gaffael yr annedd yn gyfeiriadau at gaffael, drwy drosglwyddo, brif fuddiant yn yr annedd,

en-gb	references to the market value of the dwelling and of the permitted area are, to the market value of that ma j or interest in the dwelling and of that interest so far as it relates to that area, and
cy-gb	mae cyfeiriadau at werth marchnadol yr annedd a’r arwynebedd a ganiateir yn gyfeiriadau at werth marchnadol y prif fuddiant hwnnw yn yr annedd, a gwerth marchnadol y buddiant hwnnw i’r graddau y mae’n ymwneud â’r arwynebedd hwnnw, ac

en-gb	references to an individual ' s employer include a prospective employer.
cy-gb	mae cyfeiriadau at gyflogwr unigolyn yn cynnwys darpar gyflogwr.

en-gb	Wit h dra w al of reliefs availa b le to p ro p ert y traders
cy-gb	Tynnu'n ôl ryddhadau sydd ar gael i fasnachwyr eiddo

en-gb	8 (1) R elief under paragraphs 3 (ac q uisition by property trader from individual ac q uiring new dwelling) and 4 (ac q uisition by property trader from individual where chain of transactions breaks down) is withdrawn if the property trader—
cy-gb	8 (1) Caiff rhyddhad o dan baragraffau 3 (masnachwr eiddo yn caffael gan unigolyn sy’n caffael annedd newydd) a 4 (masnachwr eiddo yn caffael gan unigolyn pan fo cadwyn o drafodiadau yn torri) ei dynnu’n ôl os yw’r masnachwr eiddo—

en-gb	spends more than the permitted amount on refurbishment of the old dwelling,
cy-gb	yn gwario mwy na’r swm a ganiateir ar adnewyddu’r hen annedd,

en-gb	grants a lease or licence of the old dwelling, or
cy-gb	yn rhoi les neu drwydded ar gyfer yr hen annedd, neu

en-gb	permits any of its principals or employees (or any person connected with any of its principals or employees) to occupy the old dwelling.
cy-gb	yn caniatáu i unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion (neu unrhyw berson sy’n gysylltiedig ag unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion) feddiannu’r hen annedd.

en-gb	(2) Sub-paragraph (1)(b) does not apply to the grant of lease or licence to the individual ac q uiring the new dwelling or the second dwelling for a period of no more than 6 months.
cy-gb	(2) Nid yw is-baragraff (1)(b) yn gymwys o ran rhoi les neu drwydded i’r unigolyn sy’n caffael yr annedd newydd neu’r ail annedd am gyfnod o ddim mwy na 6 mis.

en-gb	(3) R elief under paragraph 5 (relief for ac q uisition by property trader from personal representatives) is withdrawn if the property trader—
cy-gb	(3) Caiff rhyddhad o dan baragraff 5 (rhyddhad pan fo masnachwr eiddo yn caffael gan gynrychiolwyr personol) ei dynnu’n ôl os yw’r masnachwr eiddo—

en-gb	spends more than the permitted amount on refurbishment of the dwelling,
cy-gb	yn gwario mwy na’r swm a ganiateir ar adnewyddu’r annedd,

en-gb	grants a lease or licence of the dwelling, or
cy-gb	yn rhoi les neu drwydded ar gyfer yr annedd, neu

en-gb	permits any of its principals or employees (or any person connected with any of its principals or employees) to occupy the dwelling.
cy-gb	yn caniatáu i unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion (neu unrhyw berson sy’n gysylltiedig ag unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion) feddiannu’r annedd.

en-gb	(4) R elief under paragraph 6 (ac q uisition by property trader in case of relocation of employment) is withdrawn if the property trader—
cy-gb	(4) Caiff rhyddhad o dan baragraff 6 (masnachwr eiddo yn caffael mewn achos o adleoli cyflogaeth) ei dynnu’n ôl os yw’r masnachwr eiddo—

en-gb	(5) Sub-paragraph (4)(b) does not apply to the grant of lease or licence to the individual relocating for a period of no more than 6 months.
cy-gb	(5) Nid yw is-baragraff (4)(b) yn gymwys o ran rhoi les neu drwydded i’r unigolyn sy’n adleoli am gyfnod o ddim mwy na 6 mis.

en-gb	(6) Where relief is withdrawn, the amount of tax chargeable is the amount that would have been chargeable in respect of the ac q uisition but for the relief.
cy-gb	(6) Pan dynnir rhyddhad yn ôl, swm y dreth sydd i’w godi yw swm y dreth a fyddai i’w godi mewn cysylltiad â’r caffaeliad oni bai am y rhyddhad.

en-gb	9 (1) F or the purposes of this Part of this Schedule—
cy-gb	9 (1) At ddibenion y Rhan hon o’r Atodlen hon—

en-gb	(a) “housebuilder” means—
cy-gb	(a) ystyr “adeiladwr tai” yw

en-gb	a company,
cy-gb	cwmni,

en-gb	a limited liability partnership, or
cy-gb	partneriaeth atebolrwydd cyfyngedig, neu

en-gb	a partnership whose members are all either companies or limited liability partnerships,
cy-gb	partneriaeth y mae ei holl aelodau naill ai’n gwmnIau neu’n bartneriaethau atebolrwydd cyfyngedig,

en-gb	that carries on the business of constructing or adapting buildings or parts of buildings for use as dwellings and references in this Schedule to a housebuilder includes any company or limited liability partnership connected with it;
cy-gb	sy’n cyflawni’r busnes o adeiladu neu addasu adeiladau neu rannau o adeiladau i’w defnyddio fel anheddau ac mae cyfeiriadau yn yr Atodlen hon at adeiladwr tai yn cynnwys unrhyw gwmni neu bartneriaeth atebolrwydd cyfyngedig sy’n gysylltiedig ag ef;

en-gb	(b) “new dwelling” means a building or part of a building that—
cy-gb	(b) ystyr “annedd newydd” yw adeilad neu ran o adeilad—

en-gb	has been constructed for use as a single dwelling and has not previously been occupied, or
cy-gb	sydd wedi ei adeiladu i’w ddefnyddio fel annedd unigol ac nad yw wedi ei feddiannu yn flaenorol, neu

en-gb	has been adapted for use as a single dwelling and has not been occupied since its adaptation;
cy-gb	sydd wedi ei addasu i’w ddefnyddio fel annedd unigol ac nad yw wedi ei feddiannu ers iddo gael ei addasu;

en-gb	(c) “new place of employment” means the place where an individual normally performs, or is normally to perform, duties of employment after a relocation of employment;
cy-gb	(c) ystyr “man cyflogaeth newydd” yw’r fan lle mae unigolyn fel arfer yn cyflawni dyletswyddau cyflogaeth ar ôl adleoli cyflogaeth, neu lle bydd yn cyflawni dyletswyddau o’r fath fel arfer;

en-gb	(d) “permitted amount”, in relation to the refurbishment of a dwelling, means—
cy-gb	(d) ystyr “swm a ganiateir”, mewn perthynas ag adnewyddu annedd, yw—

en-gb	£ 10,000, or 
cy-gb	£ 1 0 , 000 , neu 

en-gb	5% of the consideration for the ac q uisition of the dwelling, whichever is the greater, but sub j ect to a maximum of £ 20,000;
cy-gb	5% o’r gydnabyddiaeth ar gyfer caffael yr annedd, pa un bynnag sydd fwyaf, ond yn ddarostyngedig i uchafswm o £ 2 0 , 000 ;

en-gb	(e) “permitted area”, in relation to a dwelling, means that part of the dwelling which is land occupied and en j oyed with the building or part of the building occupied as a dwelling as its garden or grounds that does not exceed—
cy-gb	(e) ystyr “arwynebedd a ganiateir”, mewn perthynas ag annedd, yw’r rhan honno o’r annedd sy’n dir sy’n cael ei feddiannu a’i fwynhau gyda’r adeilad, neu’r rhan o’r adeilad sy’n cael ei feddiannu fel annedd, fel ei ardd neu ei dir, nad yw’n fwy nag—

en-gb	an area (inclusive of the site of the building or part of the building) of 0.5 of a hectare, or
cy-gb	arwynebedd (gan gynnwys safle’r adeilad neu’r rhan o’r adeilad) o 0 .5 hectar, neu

en-gb	such larger area as is re q uired for the reasonable en j oyment of the building or part of the building as a dwelling having regard to its si z e and character,
cy-gb	unrhyw arwynebedd mwy sy’n angenrheidiol er mwyn mwynhau’r adeilad neu’r rhan o’r adeilad yn rhesymol fel annedd, o ystyried ei faint a’i gymeriad;

en-gb	but where paragraph (ii) applies, the permitted area is taken to consist of that part of the land that would be the most suitable for occupation and en j oyment with the building or part of the building as its garden or grounds if the rest of the land were separately occupied;
cy-gb	ond pan fo paragraff (ii) yn gymwys, cymerir mai’r arwynebedd a ganiateir yw’r rhan honno o’r tir a fyddai fwyaf addas i’w meddiannu a’i mwynhau gyda’r adeilad neu’r rhan o’r adeilad fel ei ardd neu ei dir pe bai gweddill y tir wedi ei feddiannu ar wahân;

en-gb	(f) “principal”, in relation to a property trader, means—
cy-gb	(f) ystyr “prif arferydd”, mewn perthynas â masnachwr eiddo—

en-gb	in the case of a company, a director;
cy-gb	yn achos cwmni, yw cyfarwyddwr;

en-gb	in the case of a limited liability partnership, a member;
cy-gb	yn achos partneriaeth atebolrwydd cyfyngedig, yw aelod;

en-gb	in the case of a partnership whose members are all either companies or limited liability partnerships, a member or a person who is a principal of a member;
cy-gb	yn achos partneriaeth y mae ei holl aelodau naill ai’n gwmnIau neu’n bartneriaethau atebolrwydd cyfyngedig, yw aelod neu berson sy’n brif arferydd i aelod;

en-gb	(g) “property trader” means—
cy-gb	(g) ystyr “masnachwr eiddo” yw—

en-gb	(iii) a partnership whose members are all either companies or limited liability partnerships,
cy-gb	(iii) partneriaeth y mae ei holl aelodau naill ai’n gwmnYau neu’n bartneriaethau atebolrwydd cyfyngedig,

en-gb	that carries on the business of buying and selling dwellings;
cy-gb	sy’n cyflawni’r busnes o brynu a gwerthu anheddau;

en-gb	(h) “refurbishment” of a dwelling means the carrying out of works that enhance or are intended to enhance the value of the dwelling, but does not include—
cy-gb	(h) ystyr “adnewyddu” annedd yw cyflawni gwaith sy’n cynyddu gwerth yr annedd, neu y bwriedir iddo gynyddu gwerth yr annedd, ond nid yw’n cynnwys—

en-gb	cleaning the dwelling, or
cy-gb	glanhau’r annedd, na

en-gb	works re q uired solely for the purpose of ensuring that the dwelling meets minimum safety standards;
cy-gb	gwaith sy’n angenrheidiol yn unig at y diben o sicrhau bod yr annedd yn cyrraedd safonau diogelwch gofynnol;

en-gb	(i) “relocation of employment” means a change of an individual ' s place of employment due to—
cy-gb	(i) ystyr “adleoli cyflogaeth” yw newid ym man cyflogaeth unigolyn o ganlyniad i—

en-gb	the individual becoming employed by a new employer,
cy-gb	yr unigolyn yn cael ei gyflogi gan gyflogwr newydd,

en-gb	an alteration of the duties of the individual ' s employment, or
cy-gb	newid dyletswyddau cyflogaeth yr unigolyn, neu

en-gb	an alteration of the place where the individual normally performs those duties.
cy-gb	newid y fan lle mae’r unigolyn yn cyflawni’r dyletswyddau hynny fel arfer.

en-gb	(2) F or the purposes of paragraphs 6 and 7, a change of residence is one “resulting from” relocation of employment if—
cy-gb	(2) At ddibenion paragraffau 6 a 7, mae newid preswylfa yn newid “o ganlyniad i” adleoli cyflogaeth—

en-gb	the change is made wholly or mainly to allow the individual to live within a reasonable daily travelling distance of the individual ' s new place of employment, and
cy-gb	os gwneir y newid yn llwyr neu’n bennaf er mwyn caniatáu i’r unigolyn fyw o fewn pellter teithio dyddiol rhesymol i fan cyflogaeth newydd yr unigolyn, a

en-gb	the individual ' s former residence is not within a reasonable daily travelling distance of that place.
cy-gb	os nad yw preswylfa flaenorol yr unigolyn o fewn pellter teithio dyddiol rhesymol i’r fan honno.

en-gb	(3) F or the purposes of Part 2—
cy-gb	(3) At ddibenion Rhan 2—

en-gb	anything done by or in relation to a company connected with a property trader is treated as done by or in relation to that property trader, and
cy-gb	caiff unrhyw beth a wneir gan gwmni sy’n gysylltiedig â masnachwr eiddo, neu mewn perthynas â chwmni o’r fath, ei drin fel pe bai wedi ei wneud gan y masnachwr eiddo hwnnw, neu mewn perthynas ag ef, a

en-gb	references to the principals or employees of a property trader include the principals or employees of any such company.
cy-gb	mae cyfeiriadau at brif arferyddion neu gyflogeion masnachwr eiddo yn cynnwys prif arferyddion neu gyflogeion unrhyw gwmni o’r fath.

en-gb	RELIEF FOR P ER S ON S EXER C I S ING C OLLE CT IVE RIGH TS Relief for transactions entered into by p ersons exercisin g collective ri gh ts 
cy-gb	RHYDDHAD AR GYFER PERSONAU SY’N ARFER HAW L IAU AR Y CYD Rhyddhad ar gyfer trafodiadau yr ymrwymir iddynt gan bersonau sy'n arfer hawliau ar y cyd 

en-gb	10 (1) This paragraph applies where a chargeable transaction is entered into by a person or persons nominated or appointed by q ualifying tenants of flats contained in premises in exercise of—
cy-gb	10 (1) Mae’r paragraff hwn yn gymwys pan fo person neu bersonau a enwebir neu a benodir gan denantiaid cymwys fflatiau a gynhwysir mewn mangre yn ymrwymo i drafodiad trethadwy drwy arfer—

en-gb	a right under Part 1 of the L andlord and Tenant Act 19 8 7 (c.
cy-gb	hawl o dan Ran 1 o Ddeddf L andlord a Thenant 1987 (p.

en-gb	31) (right of first refusal), or
cy-gb	31) (hawl i gael y cynnig cyntaf), neu

en-gb	a right under Chapter 1 of Part 1 of the L easehold R eform, H ousing and U rban Development Act 1993 (c.
cy-gb	hawl o dan Bennod 1 o Ran 1 o Ddeddf Diwygio Cyfraith L esddaliad, Tai a Datblygu Trefol 1993 (p.

en-gb	2 8 ) (right to collective enfranchisement).
cy-gb	28) (hawl i ryddfreiniad ar y cyd).

en-gb	(2) The amount of tax chargeable is determined as follows.
cy-gb	(2) Pennir swm y dreth sydd i’w godi fel a ganlyn.

en-gb	Determine the fraction of the chargeable consideration produced by dividing the total amount of that consideration by the number of q ualifying flats contained in the premises.
cy-gb	Pennu’r ffracsiwn o’r gydnabyddiaeth drethadwy a gynhyrchir drwy rannu cyfanswm y gydnabyddiaeth honno â nifer y fflatiau cymwys sydd yn y fangre.

en-gb	Determine the amount of tax chargeable under section 27 as if the chargeable consideration for the chargeable transaction were the fraction of the chargeable consideration calculated under Step 1.
cy-gb	Pennu swm y dreth sydd i’w godi o dan adran 27 fel pe bai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad trethadwy y ffracsiwn o’r gydnabyddiaeth drethadwy a gyfrifwyd o dan G am 1.

en-gb	Multiply the amount determined at Step 2 by the number of q ualifying flats contained in the premises.
cy-gb	Lluosi’r swm a bennwyd yng Ngham 2 â nifer y fflatiau cymwys sydd yn y fangre.

en-gb	“flat” and “ q ualifying tenant” have the same meaning as in the Chapter or the Part of the Act conferring the right being exercised;
cy-gb	mae i “fflat” a “tenant cymwys” yr un ystyron â “flat” a “ q ualifying tenant” yn y Bennod neu’r Rhan o’r Ddeddf sy’n rhoi’r hawl sy’n cael ei harfer;

en-gb	“ q ualifying flat” means a flat that is held by a q ualifying tenant who is participating in the exercise of the right.
cy-gb	ystyr “fflat gymwys” yw fflat a ddelir gan denant cymwys sy’n cyfranogi o ran arfer yr hawl.

en-gb	RELIEF FOR C ER TA IN T R A N SACT ION S REL AT ING T O S O C I A L HOU S ING
cy-gb	R H YDD H AD AR GYFER TRAFOD I ADAU PENODOL SY’N YMWNEUD A T H A I CYMDE I T H ASOL

en-gb	PA R T 1
cy-gb	R H AN 1

en-gb	IN T RO D U CT ORY
cy-gb	R H AGARWE I N I AD

en-gb	1 (1) This Schedule makes provision about reliefs available for certain transactions relating to social housing.
cy-gb	1 (1) Mae’r Atodlen hon yn gwneud darpariaeth ynghylch rhyddhadau sydd ar gael ar gyfer trafodiadau penodol sy’n ymwneud â thai cymdeithasol.

en-gb	Part 2 makes provision about relief available for right to buy transactions,
cy-gb	mae Rhan 2 yn gwneud darpariaeth ynghylch rhyddhad sydd ar gael ar gyfer trafodiadau hawl i brynu,

en-gb	Part 3 makes provision about the tax chargeable and relief available where a shared ownership lease or a rent to shared ownership lease transaction is entered into,
cy-gb	mae Rhan 3 yn gwneud darpariaeth ynghylch y dreth sydd i’w chodi a’r rhyddhad sydd ar gael pan ymrwymir i les ranberchnogaeth neu drafodiad rhent i les ranberchnogaeth,

en-gb	Part 4 makes provision about the tax chargeable and relief available where a shared ownership trust is declared and where a rent to shared ownership trust scheme is entered into,
cy-gb	mae Rhan 4 yn gwneud darpariaeth ynghylch y dreth sydd i’w chodi a’r rhyddhad sydd ar gael pan ddatgenir ymddiriedolaeth ranberchnogaeth a phan ymrwymir i gynllun rhent i ymddiriedolaeth ranberchnogaeth,

en-gb	Part 5 makes provision about relief available for a rent to mortgage transaction, and
cy-gb	mae Rhan 5 yn gwneud darpariaeth ynghylch rhyddhad sydd ar gael ar gyfer trafodiad rhent i forgais, ac

en-gb	Part 6 provides relief for certain ac q uisitions by registered social landlords.
cy-gb	mae Rhan 6 yn darparu rhyddhad ar gyfer caffaeliadau penodol gan landlordiaid cymdeithasol cofrestredig.

en-gb	RIGH T T O BUY RELIEF
cy-gb	R H YDD H AD H AWL I BRYNU

en-gb	Relief for ri gh t to buy transaction
cy-gb	Rhyddhad ar gyfer trafodiad hawl i brynu

en-gb	2 (1) I n the case of a right to buy transaction—
cy-gb	2 (1) Yn achos trafodiad hawl i brynu—

en-gb	section 19(1) (contingent consideration to be included in chargeable consideration on assumption that contingency will occur) does not apply, and
cy-gb	nid yw adran 19(1) (cydnabyddiaeth ddibynnol i’w chynnwys mewn cydnabyddiaeth drethadwy gan ragdybio y ceir digwyddiad dibynnol) yn gymwys, a

en-gb	any consideration that would be payable only if a contingency were to occur, or that is payable only because a contingency has occurred, does not count as chargeable consideration.
cy-gb	nid yw unrhyw gydnabyddiaeth na fyddai ond yn daladwy pe bai digwyddiad dibynnol, neu sydd ond yn daladwy oherwydd digwyddiad dibynnol, yn cyfrif fel cydnabyddiaeth drethadwy.

en-gb	(2) A “right to buy transaction” means—
cy-gb	(2) Ystyr “trafodiad hawl i brynu” yw—

en-gb	the sale of a dwelling at a discount, or the grant of a lease of a dwelling at a discount, by a relevant public sector body, or
cy-gb	gwerthu annedd am ddisgownt, neu roi les ar gyfer annedd am ddisgownt, gan gorff sector cyhoeddus perthnasol, neu

en-gb	the sale of a dwelling, or the grant of a lease of a dwelling, in pursuance of the preserved right to buy.
cy-gb	gwerthu annedd, neu roi les ar gyfer annedd, yn unol â’r hawl i brynu a gadwyd.

en-gb	(3) The following are relevant public sector bodies for the purposes of this paragraph—
cy-gb	(3) Mae’r canlynol yn gyrff sector cyhoeddus perthnasol at ddibenion y paragraff hwn—

en-gb	a Minister of the Crown;
cy-gb	un neu ragor o Weinidogion y Goron;

en-gb	a local housing authority within the meaning given by section 1 of the H ousing Act 19 8 5 (c.
cy-gb	awdurdod tai lleol o fewn yr ystyr a roddir i “local housing authority” gan adran 1 o Ddeddf Tai 1985 (p.

en-gb	6 8 );
cy-gb	68);

en-gb	a housing action trust established under Part 3 of the H ousing Act 19 88 (c. 50);
cy-gb	ymddiriedolaeth gweithredu tai a sefydlwyd o dan Ran 3 o Ddeddf Tai 1988 (p.5 0 );

en-gb	a local policing body within the meaning of section 101(1) of the Police Act 1996 (c.
cy-gb	corff plismona lleol o fewn yr ystyr a roddir i “local policing body” gan adran 1 0 1(1) o Ddeddf yr Heddlu 1996 (p.

en-gb	a person specified for the purposes of this paragraph by the Welsh Ministers by regulations.
cy-gb	person a bennir at ddibenion y paragraff hwn gan Weinidogion Cymru drwy reoliadau.

en-gb	(4) F or the purposes of sub-paragraph (2)(b), the sale of a dwelling, or the grant of a lease of a dwelling, is made in pursuance of the preserved right to buy if—
cy-gb	(4) At ddibenion is-baragraff (2)(b), mae gwerthu annedd, neu roi les ar gyfer annedd, yn cael ei wneud yn unol â’r hawl i brynu a gadwyd—

en-gb	the seller is a person against whom the right to buy under Part 5 of the H ousing Act 19 8 5 (c.
cy-gb	os yw’r gwerthwr yn berson y mae’r hawl i brynu o dan Ran 5 o Ddeddf Tai 1985 (p.

en-gb	6 8 ) is exercisable by virtue of section 171A of that Act,
cy-gb	68) yn arferadwy yn ei erbyn yn rhinwedd adran 171A o’r Ddeddf honno,

en-gb	the buyer is the q ualifying person for the purposes of the preserved right to buy, and
cy-gb	os y prynwr yw’r person cymwys at ddibenion yr hawl i brynu a gadwyd, ac

en-gb	the dwelling is the q ualifying dwelling-house in relation to the buyer.
cy-gb	os yr annedd yw’r t5 annedd cymwys mewn perthynas â’r prynwr.

en-gb	(5) A grant by the Welsh Ministers under section 20 or 21 of the H ousing Act 1996 (c.
cy-gb	(5) Nid yw grant gan Weinidogion Cymru o dan adran 2 0 neu 21 o Ddeddf Tai 1996 (p.

en-gb	52) (purchase grants in respect of disposals at a discount by registered social landlords) does not count as part of the chargeable consideration for a right to buy transaction in relation to which the seller is a registered social landlord or private registered provider of social housing.
cy-gb	52) (grantiau prynu mewn cysylltiad â gwarediadau am ddisgownt gan landlordiaid cymdeithasol cofrestredig) yn cyfrif fel rhan o’r gydnabyddiaeth drethadwy ar gyfer trafodiad hawl i brynu y mae’r gwerthwr yn landlord cymdeithasol cofrestredig neu’n ddarparwr tai cymdeithasol cofrestredig preifat mewn perthynas ag ef.

en-gb	(6) I n this paragraph—
cy-gb	(6) Yn y paragraff hwn—

en-gb	“ q ualifying dwelling-house” (“ t9 annedd" cy mw ys ”) and “ q ualifying person” (“ p erson cy mw ys ”) have the meaning given by section 171B of the H ousing Act 19 8 5 (c.
cy-gb	ystyr “landlord cymdeithasol cofrestredig” (“ registered so c ial landlord ”) yw corff a gofrestrwyd fel landlord cymdeithasol mewn cofrestr a gedwir o dan adran 1(1) o Ddeddf Tai 1996 (p.

en-gb	6 8 );
cy-gb	52);

en-gb	“registered social landlord” (“ landlord cy m deit h asol cofrestredig ”) means a body registered as a social landlord in a register maintained under section 1(1) of the H ousing Act 1996 (c. 52).
cy-gb	mae i “tv annedd cymwys” a “person cymwys” yr ystyron a roddir i “ q ualifying dwelling-house” a “ q ualifying person” gan adran 171B o Ddeddf Tai 1985 (p. 68).

en-gb	S H A RE D O W NER S HI P LE AS E S
cy-gb	LESOEDD RHANBERCHNOGAETH

en-gb	Sh ared o w ners h i p lease:
cy-gb	L es ranber c hnogaeth:

en-gb	election for m ar k et val u e treat m ent 
cy-gb	dewis triniaeth gwerth mar c hnadol 

en-gb	(a) a lease is granted—
cy-gb	(a) les yn cael ei rhoi—

en-gb	by a q ualifying body, or
cy-gb	gan gorff cymwys, neu

en-gb	in pursuance of the preserved right to buy,
cy-gb	yn unol â’r hawl i brynu a gadwyd,

en-gb	(b) the conditions in sub-paragraph (2) are met, and
cy-gb	(b) yr amodau yn is-baragraff (2) wedi eu bodloni, ac

en-gb	(c) the buyer elects for tax to be charged in accordance with this paragraph.
cy-gb	(c) y prynwr yn dewis i dreth gael ei chodi yn unol â’r paragraff hwn.

en-gb	(a) that the lease must be of a dwelling;
cy-gb	(a) bod rhaid i’r les fod ar gyfer annedd;

en-gb	(b) that the lease must give the tenant exclusive use of the dwelling;
cy-gb	(b) bod rhaid i’r les roi’r hawl i ddefnyddio’r annedd i’r tenant, a neb arall;

en-gb	(c) that the lease must provide for the tenant to ac q uire the reversion;
cy-gb	(c) bod rhaid i’r les ddarparu i’r tenant gaffael y rifersiwn;

en-gb	(d) that the lease must be granted partly in consideration of rent and partly in consideration of a premium calculated by reference to—
cy-gb	(d) bod rhaid i’r les gael ei rhoi yn rhannol fel cydnabyddiaeth ar gyfer rhent ac yn rhannol fel cydnabyddiaeth ar gyfer premiwm a gyfrifir ar sail—

en-gb	the market value of the dwelling, or
cy-gb	gwerth marchnadol yr annedd, neu

en-gb	a sum calculated by reference to that value;
cy-gb	swm a gyfrifir ar sail y gwerth hwnnw;

en-gb	(e) that the lease must contain a statement of—
cy-gb	(e) bod rhaid i’r les gynnwys datganiad o—

en-gb	the sum calculated by reference to that value,
cy-gb	y swm a gyfrifir ar sail y gwerth hwnnw;

en-gb	by reference to which the premium is calculated.
cy-gb	y cyfrifir y premiwm ar ei sail.

en-gb	(3) An election for tax to be charged under this paragraph—
cy-gb	(3) O ran dewis i dreth gael ei chodi o dan y paragraff hwn—

en-gb	must be included in the return made in respect of the grant of the lease (or in an amendment to that return), and
cy-gb	rhaid cynnwys hynny ar y ffurflen dreth a ddychwelir mewn cysylltiad â rhoi’r les (neu mewn diwygiad i’r ffurflen dreth honno), a

en-gb	is irrevocable, so that the return may not be amended so as to withdraw the election.
cy-gb	mae’n ddi-alw’n-ôl, fel na chaniateir diwygio’r ffurflen dreth er mwyn tynnu’r dewis yn ôl.

en-gb	(4) Where this paragraph applies the chargeable consideration for the grant of the lease is taken to be the amount stated in the lease in accordance with sub-paragraph (2)(e)(i) or (ii).
cy-gb	(4) Pan fo’r paragraff hwn yn gymwys cymerir mai’r gydnabyddiaeth drethadwy ar gyfer rhoi’r les yw’r swm a nodir yn y les yn unol ag is-baragraff (2)(e)(i) neu (ii).

en-gb	(5) Where this paragraph applies no account is taken for the purposes of land transaction tax of the rent mentioned in sub-paragraph (2)(d).
cy-gb	(5) Pan fo’r paragraff hwn yn gymwys rhaid diystyru’r rhent a grybwyllir yn is-baragraff (2)(d) at ddibenion treth trafodiadau tir.

en-gb	(6) Section 70 (meaning of market value) does not apply to this paragraph.
cy-gb	(6) Nid yw adran 70 (ystyr gwerth marchnadol) yn gymwys i’r paragraff hwn.

en-gb	Sh ared o w ners h i p lease :
cy-gb	L es ranberchnogaeth :

en-gb	transfer of reversion wh ere election m ade for m ar k et val u e treat m ent
cy-gb	trosglwyddo rifersiwn p an ddewisir triniaeth gwerth marchnadol

en-gb	4 The transfer of the reversion to the tenant under the terms of a lease to which paragraph 3
cy-gb	4 M ae trosglwyddo’r rifersiwn i’r tenant o dan delerau les y mae paragraff 3 yn gymwys

en-gb	applies (shared ownership lease:
cy-gb	iddi (les ranberchnogaeth:

en-gb	election for market value treatment) is relieved from tax if— an election was made under paragraph 3, and
cy-gb	dewis triniaeth gwerth marchnadol) wedi ei ryddhau rhag treth— os gwnaed dewis o dan baragraff 3, a

en-gb	any tax chargeable in respect of the grant of the lease has been paid.
cy-gb	os talwyd unrhyw dreth sydd i’w chodi mewn cysylltiad â rhoi’r les.

en-gb	Sh ared o w ners h i p lease :
cy-gb	L es ranberchnogaeth :

en-gb	election for m ar k et val u e treat m ent of p re m i um wh ere staircasing allo w ed
cy-gb	dewis triniaeth gwerth marchnadol ar gyfer p remiwm p an ganiateir cynyddu p erchentyaeth

en-gb	the buyer elects for tax to be charged in accordance with this paragraph.
cy-gb	y prynwr yn dewis i dreth gael ei chodi yn unol â’r paragraff hwn.

en-gb	(c) that the lease must provide that the tenant may, on the payment of a sum, re q uire the terms of the lease to be varied so that the rent payable under it is reduced;
cy-gb	(c) bod rhaid i’r les ddarparu y caiff y tenant, ar ôl talu swm, ei gwneud yn ofynnol i delerau’r les gael eu hamrywio fel bod y rhent sy’n daladwy oddi tani yn cael ei ostwng;

en-gb	the premium obtainable on the open market for the grant of a lease containing the same terms as the lease but with the substitution of the minimum rent for the rent payable under the lease, or
cy-gb	y premiwm y gellir ei gael ar y farchnad agored am roi les sy’n cynnwys yr un telerau â’r les ond gan roi’r isafswm rhent yn lle’r rhent sy’n daladwy o dan y les, neu

en-gb	a sum calculated by reference to that premium;
cy-gb	swm a gyfrifir ar sail y premiwm hwnnw;

en-gb	(e) that the lease must contain a statement of the minimum rent and of—
cy-gb	(e) bod rhaid i’r les gynnwys datganiad o’r isafswm rhent ynghyd ag—

en-gb	the premium obtainable on the open market, or
cy-gb	y premiwm y gellir ei gael ar y farchnad agored, neu

en-gb	the sum calculated by reference to that premium,
cy-gb	y swm a gyfrifir ar sail y premiwm hwnnw,

en-gb	(3) An election for tax to be charged in accordance with this paragraph—
cy-gb	(3) O ran dewis i dreth gael ei chodi yn unol â’r paragraff hwn—

en-gb	is irrevocable, so that the return may not be amended so as to withdraw the election.
cy-gb	mae’n ddi-alw’n-ôl, fel na chaniateir diwygio’r ffurflen er mwyn tynnu’r dewis yn ôl.

en-gb	(4) Where an election is made under this paragraph the chargeable consideration for the grant other than rent is taken to be the amount stated in the lease in accordance with subparagraph (2)(e)(i) or (ii).
cy-gb	(4) Pan wneir dewis o dan y paragraff hwn cymerir mai’r gydnabyddiaeth drethadwy ar gyfer rhoi’r les ar wahân i rent yw’r swm a nodir yn y les yn unol ag is-baragraff (2)(e)(i) neu (ii).

en-gb	(5) In this paragraph, the “minimum rent” means the lowest rent which could become payable under the lease if it were varied as mentioned in sub-paragraph (2)(c) at the date when the lease is granted.
cy-gb	(5) Yn y paragraff hwn, ystyr “isafswm rhent” yw’r rhent isaf a allai ddod yn daladwy o dan y les pe bai’n cael ei hamrywio fel a grybwyllir yn is-baragraff (2)(c) ar y dyddiad y rhoddir y les.

en-gb	Sh ared o w ners h i p lease:
cy-gb	L es ranberchnogaeth:

en-gb	staircasing transactions
cy-gb	trafodiadau cynyddu perchentyaeth

en-gb	6 (1) This paragraph applies where under a shared ownership lease—
cy-gb	6 (1) Mae’r paragraff hwn yn gymwys pan fo, o dan les ranberchnogaeth—

en-gb	the tenant has the right, on the payment of a sum, to re q uire the terms of the lease to be varied so that the rent payable under it is reduced, and
cy-gb	y tenant â’r hawl, ar ôl talu swm, i’w gwneud yn ofynnol i delerau’r les gael eu hamrywio fel bod y rhent sy’n daladwy oddi tani yn cael ei ostwng, a

en-gb	by exercising that right the tenant ac q uires an interest, additional to one already held, calculated by reference to the market value of the dwelling and expressed as a percentage of that dwelling or its value (a “share of the dwelling”).
cy-gb	y tenant, drwy arfer yr hawl honno, yn caffael buddiant, yn ychwanegol at un a ddelir eisoes, a gyfrifir ar sail gwerth marchnadol yr annedd ac a fynegir fel canran o’r annedd honno neu ei gwerth (“cyfran o’r annedd”).

en-gb	(2) Where this paragraph applies, the ac q uisition is relieved from tax if—
cy-gb	(2) Pan fo’r paragraff hwn yn gymwys, mae’r caffaeliad wedi ei ryddhau rhag treth—

en-gb	an election was made under paragraph 3 (shared ownership lease : 
cy-gb	os gwnaed dewis o dan baragraff 3 (les ranberchnogaeth : 

en-gb	election for market value treatment) or paragraph 5 (shared ownership lease : 
cy-gb	dewis triniaeth gwerth marchnadol) neu baragraff 5 (les ranberchnogaeth : 

en-gb	election where staircasing allowed) and any tax chargeable in respect of the grant of the lease has been paid, or
cy-gb	dewis pan ganiateir cynyddu perchentyaeth) a bod unrhyw dreth sydd i’w chodi mewn cysylltiad â rhoi’r les wedi ei thalu, neu

en-gb	immediately after the ac q uisition the total share of the dwelling held by the tenant does not exceed 8 0%.
cy-gb	os nad yw, yn union ar ôl y caffaeliad, gyfanswm cyfran y tenant o’r annedd yn fwy nag 8 0 %.

en-gb	(3) Section 70 (meaning of market value) does not apply in relation to the references in this paragraph to the market value of the dwelling.
cy-gb	(3) Nid yw adran 7 0 (ystyr gwerth marchnadol) yn gymwys mewn perthynas â’r cyfeiriadau yn y paragraff hwn at werth marchnadol yr annedd.

en-gb	Sh ared o w ners h i p lease :
cy-gb	L es ranber c hnogaeth :

en-gb	g rant not lin k ed w it h staircasin g transactions etc. 
cy-gb	rhoi les a thrafodiadau c ynyddu per c hentyaeth et c . heb fod yn gysylltiol

en-gb	7 F or the purpose of determining the amount of tax chargeable on the grant of a shared
cy-gb	7 At ddibenion pennu swm y dreth sydd i’w godi wrth roi les ranberchnogaeth ar gyfer

en-gb	ownership lease of a dwelling, the grant is to be treated as if it is not linked to—
cy-gb	annedd, mae rhoi’r les i’w drin fel pe na bai’n gysylltiol o ran—

en-gb	any ac q uisition of an interest in the dwelling to which paragraph 6 applies, or
cy-gb	unrhyw gaffaeliad buddiant yn yr annedd y mae paragraff 6 yn gymwys iddo, na

en-gb	a transfer of the reversion to the tenant under the terms of the lease.
cy-gb	trosglwyddo’r rifersiwn i’r tenant o dan delerau’r les.

en-gb	R ent to s h ared o w ners h i p lease :
cy-gb	Rhent i les ranber c hnogaeth : 

en-gb	c h ar g e to tax
cy-gb	y swm y c odir treth arno

en-gb	8 (1) The chargeable consideration for transactions forming part of a rent to shared ownership 
cy-gb	8 (1) Pennir y gydnabyddiaeth drethadwy ar gyfer trafodiadau sy’n rhan o gynllun rhent i les

en-gb	lease scheme is determined in accordance with this paragraph.
cy-gb	ranberchnogaeth yn unol â’r paragraff hwn.

en-gb	(2) A “rent to shared ownership lease scheme” means a scheme or arrangement under which a q ualifying body—
cy-gb	(2) Ystyr “cynllun rhent i les ranberchnogaeth” yw cynllun neu drefniant y mae corff cymwys, oddi tano—

en-gb	grants an occupation contract of a dwelling to a person (“the tenant”) or persons (“the tenants”), and
cy-gb	yn rhoi contract meddiannaeth ar gyfer annedd i berson (“y tenant”) neu i bersonau (“y tenantiaid”), a

en-gb	subse q uently grants a shared ownership lease of the dwelling or another dwelling to the tenant or one or more of the tenants.
cy-gb	yn rhoi, wedi hynny, les ranberchnogaeth ar gyfer yr annedd neu annedd arall i’r tenant neu i un neu ragor o’r tenantiaid.

en-gb	(3) The following transactions are to be treated as if they were not linked to each other—
cy-gb	(3) Mae’r trafodiadau a ganlyn i’w trin fel pe na baent yn gysylltiol—

en-gb	the grant of the occupation contract;
cy-gb	rhoi’r contract meddiannaeth;

en-gb	the grant of the shared ownership lease;
cy-gb	rhoi’r les ranberchnogaeth;

en-gb	any other land transaction between the q ualifying body and the tenant, or any of the tenants, entered into as part of the scheme.
cy-gb	unrhyw drafodiad tir arall rhwng y corff cymwys a’r tenant, neu unrhyw un neu ragor o’r tenantiaid, yr ymrwymir iddo fel rhan o’r cynllun.

en-gb	(4) F or the purposes of determining the effective date of the grant of the shared ownership lease, the possession of the dwelling by the tenant or tenants under the occupation contract is to be disregarded.
cy-gb	(4) At ddibenion pennu’r dyddiad y mae rhoi’r les ranberchnogaeth yn cael effaith, mae’r ffaith fod y tenant neu’r tenantiaid yn meddiannu’r annedd o dan y contract meddiannaeth i’w diystyru.

en-gb	(5) In this paragraph, “occupation contract” has the meaning given by Part 2 of the R enting H omes (Wales) Act 2016 (anaw 1).
cy-gb	(5) Yn y paragraff hwn, mae i “contract meddiannaeth“ yr un ystyr ag a roddir gan Ran 2 o Ddeddf Rhentu Cartrefi (Cymru) 2 0 16 (dccc 1).

en-gb	Sh ared o w ners h i p leases :
cy-gb	L esoedd rhanber c hnogaeth :

en-gb	inter p retation
cy-gb	dehongli

en-gb	9 (1) F or the purposes of paragraphs 6, 7 and 8 , a “shared ownership lease” means a lease granted—
cy-gb	9 (1) At ddibenion paragraffau 6, 7 ac 8, ystyr “les ranberchnogaeth” yw les a roddir—

en-gb	in relation to which the conditions in paragraph 3(2) or 5(2) are met.
cy-gb	y bodlonir yr amodau ym mharagraff 3(2) neu 5(2) mewn perthynas â hi.

en-gb	(2) Sub-paragraphs (3) and (4) apply to paragraphs 3 to 8 .
cy-gb	(2) M ae is-baragraffau (3) a (4) yn gymwys i baragraffau 3 i 8.

en-gb	(3) A “ q ualifying body” means—
cy-gb	(3) Ystyr “corff cymwys” yw—

en-gb	a housing association within the meaning given by the H ousing Associations Act 19 8 5 (c.
cy-gb	cymdeithas dai o fewn yr ystyr a roddir i “housing association” gan Ddeddf Cymdeithasau Tai 1985 (p.

en-gb	a housing action trust established under Part 3 of the H ousing Act 19 88 (c.
cy-gb	ymddiriedolaeth gweithredu tai a sefydlwyd o dan Ran 3 o Ddeddf Tai 1988 (p.

en-gb	50).
cy-gb	5 0 ).

en-gb	(4) A lease is granted in pursuance of the preserved right to buy if—
cy-gb	(4) Rhoddir les yn unol â’r hawl i brynu a gadwyd—

en-gb	6 8 ) is exercisable by virtue of section 171A of that Act (preservation of right to buy on disposal to private sector landlord),
cy-gb	68) yn arferadwy yn ei erbyn yn rhinwedd adran 171A o’r Ddeddf honno (cadw’r hawl i brynu wrth waredu i landlord sector preifat),

en-gb	the tenant is the q ualifying person for the purposes of the preserved right to buy, and
cy-gb	os y tenant yw’r person cymwys at ddibenion yr hawl i brynu a gadwyd, ac

en-gb	the lease is of a dwelling that is the q ualifying dwelling-house in relation to the buyer.
cy-gb	os yw’r les ar gyfer annedd sydd y t annedd cymwys mewn perthynas â’r prynwr.

en-gb	(5) I n sub-paragraph (4), “ q ualifying person” ( "p erson c ymwy s " ) and “ q ualifying dwelling-house” ( " t9 annedd c ymwy s " ) have the meaning given by section 171B of the H ousing Act 19 8 5 (c. 6 8 ).
cy-gb	(5) Yn is-baragraff (4), mae i “person cymwys” a “tv annedd cymwys” yr ystyron a roddir i “ q ualifying person” a “ q ualifying dwelling-house” gan adran 171B o Ddeddf Tai 1985 (p. 68).

en-gb	S H A RE D O W NER S HI P T RU STS
cy-gb	Y M DDIRIEDOLAETHAU RHANBERCHNOGAETH

en-gb	Sh ared o w ners h i p tr u sts: 
cy-gb	Ymddiriedolaethau rhanberchnogaeth:

en-gb	m eanin g of s h ared o w ners h i p tr u st and ot h er k e y ter m s 
cy-gb	ystyr ymddiriedolaeth ranberchnogaeth a thermau allweddol eraill

en-gb	10 (1) This paragraph applies to paragraphs 11 to 17.
cy-gb	1 0 (1) M ae’r paragraff hwn yn gymwys i baragraffau 11 i 17.

en-gb	(2) A “shared ownership trust” means a trust of land within the meaning of section 1 of the Trusts of L and and Appointment of Trustees Act 1996 (c.
cy-gb	(2) Ystyr “ymddiriedolaeth ranberchnogaeth” yw ymddiriedolaeth tir o fewn yr ystyr a roddir i “trust of land” gan adran 1 o Ddeddf Ymddiriedolaethau Tir a Phenodi Ymddiriedolwyr 1996 (p.

en-gb	47) which satisfies the following conditions.
cy-gb	47) sy’n bodloni’r amodau a ganlyn.

en-gb	(3) Condition 1 is that the trust property is—
cy-gb	(3) Amod 1 yw bod eiddo’r ymddiriedolaeth—

en-gb	a dwelling, and
cy-gb	yn annedd, a

en-gb	in Wales.
cy-gb	yng Nghymru.

en-gb	(4) Condition 2 is that one of the beneficiaries (“the social landlord”) is a q ualifying body.
cy-gb	(4) Amod 2 yw bod un o’r buddiolwyr (“y landlord cymdeithasol”) yn gorff cymwys.

en-gb	(5) Condition 3 is that the terms of the trust—
cy-gb	(5) Amod 3 yw bod telerau’r ymddiriedolaeth—

en-gb	provide for one or more of the individual beneficiaries (“the buyer”) to have exclusive use of the trust property as the only or main residence of the buyer,
cy-gb	yn darparu y caiff un neu ragor o’r buddiolwyr unigol (“y prynwr”), a neb arall, ddefnyddio eiddo’r ymddiriedolaeth fel unig breswylfa neu brif breswylfa’r prynwr,

en-gb	re q uire the buyer to make an initial payment to the social landlord (“the initial capital”),
cy-gb	yn ei gwneud yn ofynnol i’r prynwr wneud taliad cychwynnol i’r landlord cymdeithasol (“y cyfalaf cychwynnol”),

en-gb	re q uire the buyer to make additional payments to the social landlord by way of compensation under section 13(6)(a) of the Trusts of L and and Appointment of Trustees Act 1996 (“the rent-e q uivalent payments”),
cy-gb	yn ei gwneud yn ofynnol i’r prynwr wneud taliadau ychwanegol i’r landlord cymdeithasol ar ffurf taliadau digolledu o dan adran 13(6)(a) o Ddeddf Ymddiriedolaethau Tir a Phenodi Ymddiriedolwyr 1996 (“y taliadau cyfwerth â rhent”),

en-gb	enable the buyer to make other additional payments to the social landlord (“e q uity-ac q uisition payments”),
cy-gb	yn galluogi’r prynwr i wneud taliadau ychwanegol eraill i’r landlord cymdeithasol (“taliadau caffael ecwiti”),

en-gb	determine the initial beneficial interests of the social landlord and of the buyer by reference to which the initial capital was calculated,
cy-gb	yn pennu buddiannau llesiannol cychwynnol y landlord cymdeithasol a’r prynwr y cyfrifwyd y cyfalaf cychwynnol ar eu sail,

en-gb	specify a sum, e q uating or relating to the market value of the dwelling, by reference to which the initial capital was calculated, and
cy-gb	yn pennu swm, sy’n gyfwerth neu’n gysylltiedig â gwerth marchnadol yr annedd, y cyfrifwyd y cyfalaf cychwynnol ar ei sail, ac

en-gb	provide for the buyer ' s beneficial interest in the trust property to increase, and the social landlord ' s to diminish or to be extinguished as e q uity-ac q uisition payments are made.
cy-gb	yn darparu y bydd buddiant llesiannol y prynwr yn eiddo’r ymddiriedolaeth yn cynyddu, a buddiant llesiannol y landlord cymdeithasol yn lleihau neu’n cael ei ddiddymu, wrth i daliadau caffael ecwiti gael eu gwneud.

en-gb	Section 70 (meaning of market value) does not apply to this paragraph.
cy-gb	Nid yw adran 7 0 (ystyr gwerth marchnadol) yn gymwys i’r paragraff hwn.

en-gb	In Condition 1, “dwelling” includes land which is to be used for the construction of a dwelling.
cy-gb	Yn Amod 1, mae “annedd” yn cynnwys tir sydd i’w ddefnyddio i adeiladu annedd.

en-gb	In Condition 2, “ q ualifying body” means—
cy-gb	Yn Amod 2, ystyr “corff cymwys” yw—

en-gb	Sh ared o w ners h i p tr u st :
cy-gb	Ymddiriedolaeth ranberchnogaeth : 

en-gb	t h e buy er
cy-gb	y prynwr

en-gb	11 F or the purposes of this Act, the person or persons identified as the buyer in accordance
cy-gb	11 At ddibenion y Ddeddf hon, y person neu’r personau a ddynodir fel y prynwr yn unol â

en-gb	with paragraph 10, and not the social landlord or any other beneficiary is (or are) to be treated as the buyers of the trust property.
cy-gb	pharagraff 1 0 , ac nid y landlord cymdeithasol nac unrhyw fuddiolwr arall, sydd i’w drin (neu i’w trin) fel prynwyr eiddo’r ymddiriedolaeth.

en-gb	Sh ared o w ners h i p tr u st :
cy-gb	Ymddiriedolaeth ranberchnogaeth : 

en-gb	election for m ar k et val u e treat m ent
cy-gb	dewis triniaeth gwerth marchnadol

en-gb	a shared ownership trust is declared, and
cy-gb	pan ddatgenir ymddiriedolaeth ranberchnogaeth, a

en-gb	the buyer makes an election under this paragraph.
cy-gb	pan fo’r prynwr yn gwneud dewis o dan y paragraff hwn.

en-gb	must be included in the return made in respect of the grant of the lease (or in an amendment to that return), and
cy-gb	rhaid i hynny gael ei gynnwys ar y ffurflen dreth a ddychwelir mewn cysylltiad â rhoi’r les (neu mewn diwygiad i’r ffurflen dreth honno), a

en-gb	is irrevocable so that the return may not be amended so as to withdraw the election.
cy-gb	mae’n ddi-alw’n-ôl, fel na chaniateir diwygio’r ffurflen er mwyn tynnu’r dewis yn ôl.

en-gb	(a) the chargeable consideration for the declaration of the shared ownership trust is taken to be the amount stated in accordance with paragraph 10(5)(f), and
cy-gb	(a) cymerir mai’r gydnabyddiaeth drethadwy ar gyfer datgan yr ymddiriedolaeth ranberchnogaeth yw’r swm a nodir yn unol â pharagraff 1 0 (5)(f), a

en-gb	(b) no account is to be taken of the rent-e q uivalent payments.
cy-gb	(b) rhaid diystyru’r taliadau cyfwerth â rhent.

en-gb	Sh ared o w ners h i p tr u st transfer up on ter m ination
cy-gb	trosglwyddo b uddiant p an fo'r ymddiriedolaeth yn dod i b en

en-gb	13 The transfer to the buyer of an interest in the trust property upon the termination of the
cy-gb	13 M ae trosglwyddo buddiant yn eiddo’r ymddiriedolaeth i’r prynwr pan fo’r

en-gb	trust is relieved from tax if—
cy-gb	ymddiriedolaeth yn dod i ben wedi ei ryddhau rhag treth—

en-gb	an election has been made under paragraph 12, and
cy-gb	os gwnaed dewis o dan baragraff 12, a

en-gb	any tax chargeable in respect of the declaration of the shared ownership trust has been paid.
cy-gb	os talwyd unrhyw dreth sydd i’w chodi mewn cysylltiad â datgan yr ymddiriedolaeth ranberchnogaeth.

en-gb	Sh ared o w ners h i p tr u st :
cy-gb	Ymddiriedolaeth ran b er c hnogaeth : 

en-gb	staircasin g transactions
cy-gb	trafodiadau c ynyddu p er c hentyaeth

en-gb	14 (1) An e q uity-ac q uisition payment under a shared ownership trust, and the conse q uent increase in the buyer ' s beneficial interest is to be relieved from tax if—
cy-gb	14 (1) M ae taliad caffael ecwiti o dan ymddiriedolaeth ranberchnogaeth, a’r cynnydd ym muddiant llesiannol y prynwr o ganlyniad i hynny, i’w ryddhau rhag treth—

en-gb	an election has been made for relief under paragraph 12, and
cy-gb	os gwnaed dewis am ryddhad o dan baragraff 12, a

en-gb	any tax chargeable in respect of the declaration of the trust has been paid.
cy-gb	os talwyd unrhyw dreth sydd i’w chodi mewn cysylltiad â datgan yr ymddiriedolaeth.

en-gb	(2) An e q uity-ac q uisition payment under a shared ownership trust, and the conse q uent increase in the buyer ' s beneficial interest is also to be relieved from tax if following the increase the buyer ' s beneficial interest does not exceed 80% of the the total beneficial interest in the trust property.
cy-gb	(2) M ae taliad caffael ecwiti o dan ymddiriedolaeth ranberchnogaeth, a’r cynnydd ym muddiant llesiannol y prynwr o ganlyniad i hynny, hefyd i’w ryddhau rhag treth os nad yw buddiant llesiannol y prynwr, yn dilyn y cynnydd, yn fwy nag 80% o gyfanswm y buddiant llesiannol yn eiddo’r ymddiriedolaeth.

en-gb	treat m ent of additional p a ym ents wh ere no election m ade
cy-gb	trin taliadau y c hwanegol p an na wneir dewis

en-gb	15 Where no election has been made under paragraph 12 in respect of a shared ownership
cy-gb	15 Pan na wnaed dewis o dan baragraff 12 mewn cysylltiad ag ymddiriedolaeth

en-gb	trust—
cy-gb	ranberchnogaeth—

en-gb	the initial capital is to be treated as chargeable consideration other than rent, and
cy-gb	mae’r cyfalaf cychwynnol i’w drin fel cydnabyddiaeth drethadwy ar wahân i rent, a

en-gb	any rent-e q uivalent payment by the buyer is to be treated as a payment of rent.
cy-gb	mae unrhyw daliad cyfwerth â rhent gan y prynwr i’w drin fel taliad rhent.

en-gb	Sh ared o w ners h i p tr u st :
cy-gb	Ymddiriedolaeth ran b er c hnogaeth :

en-gb	declaration not lin k ed w it h staircasin g etc.
cy-gb	datganiad a c hynyddu p er c hentyaeth et c . he b fod yn gysylltiol

en-gb	16 F or the purposes of determining the amount of tax chargeable on the declaration of a
cy-gb	16 At ddibenion pennu swm y dreth sydd i’w godi pan ddatgenir ymddiriedolaeth

en-gb	shared ownership trust, the declaration is to be treated as if it were not linked to—
cy-gb	ranberchnogaeth, mae’r datganiad i’w drin fel pe na bai’n gysylltiol o ran—

en-gb	any e q uity-ac q uisition payment under the trust or any conse q uent increase in the buyer ' s beneficial interest in the trust property, or
cy-gb	unrhyw daliad caffael ecwiti o dan yr ymddiriedolaeth nac unrhyw gynnydd ym muddiant llesiannol y prynwr yn eiddo’r ymddiriedolaeth o ganlyniad i hynny, na

en-gb	a transfer to the buyer of an interest in the trust property on the termination of the trust.
cy-gb	trosglwyddo buddiant yn eiddo’r ymddiriedolaeth i’r prynwr pan ddaw’r ymddiriedolaeth i ben.

en-gb	R ent to s h ared o w ners h i p tr u st :
cy-gb	Rhent i ymddiriedolaeth ran b er c hnogaeth : 

en-gb	17 (1) The chargeable consideration for transactions forming part of a rent to shared ownership trust scheme is determined in accordance with this paragraph.
cy-gb	17 (1) Pennir y gydnabyddiaeth drethadwy ar gyfer trafodiadau sy’n rhan o gynllun rhent i ymddiriedolaeth ranberchnogaeth yn unol â’r paragraff hwn.

en-gb	(2) A “rent to shared ownership trust scheme” means a scheme or arrangement under which —
cy-gb	(2) Ystyr “cynllun rhent i ymddiriedolaeth ranberchnogaeth” yw cynllun neu drefniant pan fo, oddi tano—

en-gb	a q ualifying body grants an occupation contract of a dwelling to a person (“the tenant”) or persons (“the tenants”), and
cy-gb	corff cymwys yn rhoi contract meddiannaeth ar gyfer annedd i berson (“y tenant”) neu bersonau (“y tenantiaid”), a

en-gb	the tenant, or one or more of the tenants, subse q uently becomes the buyer under a shared ownership trust of the dwelling, or another dwelling, under which the q ualifying body is the social landlord.
cy-gb	y tenant, neu un neu ragor o’r tenantiaid, yn dod wedi hynny yn brynwr yr annedd, neu annedd arall, o dan ymddiriedolaeth ranberchnogaeth y mae’r corff cymwys yn landlord cymdeithasol oddi tani.

en-gb	(3) The following transactions are to be treated as if they were not linked to each other—
cy-gb	(3) M ae’r trafodiadau a ganlyn i’w trin fel pe na baent yn gysylltiol—

en-gb	the grant of the occupation contract,
cy-gb	rhoi’r contract meddiannaeth,

en-gb	the declaration of the shared ownership trust, and
cy-gb	datgan yr ymddiriedolaeth ranberchnogaeth, ac

en-gb	(4) I n this paragraph “occupation contract” has the meaning given by Part 2 of the R enting H omes (Wales) Act 2016 (anaw 1).
cy-gb	(4) Yn y paragraff hwn mae i “contract meddiannaeth“ yr un ystyr ag a roddir gan Ran 2 o Ddeddf Rhentu Cartrefi (Cymru) 2016 (dccc 1).

en-gb	REN T T O M OR T G A GE
cy-gb	RHENT I FORGAIS

en-gb	R ent to m ort g a g e:
cy-gb	Rhent i forgais:

en-gb	c h ar g ea b le consideration 
cy-gb	cydnabyddiaeth drethadwy

en-gb	1 8 (1) The chargeable consideration for a rent to mortgage transaction is determined in accordance with this paragraph.
cy-gb	18 (1) Pennir y gydnabyddiaeth drethadwy ar gyfer trafodiad rhent i forgais yn unol â’r paragraff hwn.

en-gb	(2) A rent to mortgage transaction means—
cy-gb	(2) Ystyr trafodiad rhent i forgais yw—

en-gb	the transfer of a dwelling to a person, or
cy-gb	trosglwyddo annedd i berson, neu

en-gb	grant of a lease of a dwelling to a person,
cy-gb	rhoi les ar gyfer annedd i berson,

en-gb	pursuant to the exercise by that person of the right to ac q uire on rent to mortgage terms under Part 5 of the H ousing Act 19 8 5 (c.
cy-gb	yn unol â’r ffaith fod y person hwnnw yn arfer yr hawl i gaffael ar delerau rhent i forgais o dan Ran 5 o Ddeddf Tai 1985 (p.

en-gb	6 8 ).
cy-gb	68).

en-gb	(3) The chargeable consideration for a rent to mortgage transaction is e q ual to the price that would be payable by virtue of section 126 of the H ousing Act 19 8 5 (c.
cy-gb	(3) M ae’r gydnabyddiaeth drethadwy ar gyfer trafodiad rhent i forgais yn gyfwerth â’r pris a fyddai’n daladwy yn rhinwedd adran 126 o Ddeddf Tai 1985 (p.

en-gb	6 8 ), for—
cy-gb	68), ar gyfer—

en-gb	a transfer of the dwelling to the person where the rent to mortgage transaction is a transfer, or
cy-gb	trosglwyddo’r annedd i’r person pan fo’r trafodiad rhent i forgais yn drosglwyddiad, neu

en-gb	the grant of a lease of the dwelling to the person where the rent to mortgage transaction is the grant of a lease,
cy-gb	rhoi les ar gyfer yr annedd i’r person pan fo’r trafodiad rhent i forgais yn achos o roi les,

en-gb	if the buyer was exercising the right to buy under Part 5 of that Act.
cy-gb	os oedd y prynwr yn arfer yr hawl i brynu o dan Ran 5 o’r Ddeddf honno.

en-gb	RELIEF FOR C ER TA IN AC QUI S I T ION S BY REGI ST ERE D S O C I A L L A N D LOR DS R elief for certain ac qu isitions b y re g istered social landlords 
cy-gb	RHYDDHAD AR GYFER CAFFAELIADAU PENODOL GAN LANDLORDIAID CY M DEITHASOL COFRESTREDIG Rhyddhad ar gyfer caffaeliadau penodol gan landlordiaid cymdeithasol cofrestredig

en-gb	19 (1) A land transaction under which the buyer is a registered social landlord is relieved from
cy-gb	19 (1) M ae trafodiad tir y mae’r prynwr oddi tano yn landlord cymdeithasol cofrestredig wedi

en-gb	tax if—
cy-gb	ei ryddhau rhag treth—

en-gb	(a) the registered social landlord is controlled by its tenants,
cy-gb	(a) os caiff y landlord cymdeithasol cofrestredig ei reoli gan ei denantiaid,

en-gb	the seller is a q ualifying body, or
cy-gb	os yw’r gwerthwr yn gorff cymwys, neu

en-gb	the transaction is funded with the assistance of a public subsidy.
cy-gb	os defnyddir cymhorthdal cyhoeddus i ariannu’r trafodiad.

en-gb	The reference in sub-paragraph (1)(a) to a registered social landlord “controlled by its tenants” is to a registered social landlord the ma j ority of whose board members are tenants occupying properties owned or managed by it.
cy-gb	Mae’r cyfeiriad yn is-baragraff (1)(a) at landlord cymdeithasol cofrestredig sy’n cael “ei reoli gan ei denantiaid” yn gyfeiriad at landlord cymdeithasol cofrestredig y mae mwyafrif aelodau ei fwrdd yn denantiaid sy’n meddiannu eiddo y mae’r darparwr tai cymwys yn berchen arnynt neu’n eu rheoli.

en-gb	“board member” (“ aelod o'r bwrdd ”), in relation to a registered social landlord, means—
cy-gb	ystyr “aelod o’r bwrdd” (“ b oard mem b er ”), mewn perthynas â landlord cymdeithasol cofrestredig—

en-gb	if it is a company, a director of the company,
cy-gb	os yw’n gwmni, yw un o gyfarwyddwyr y cwmni,

en-gb	if it is a body corporate whose affairs are managed by its members, a member,
cy-gb	os yw’n gorff corfforaethol y mae ei aelodau yn rheoli ei faterion, yw aelod,

en-gb	if it is body of trustees, a trustee, or
cy-gb	os yw’n gorff o ymddiriedolwyr, yw ymddiriedolwr, neu

en-gb	if it is not within paragraphs (a) to (c), a member of the committee of management or other body to which is entrusted the direction of the affairs of the registered social landlord;
cy-gb	os nad yw o fewn paragraffau (a) i (c), yw aelod o’r pwyllgor rheoli neu o gorff arall sy’n gyfrifol am gyfarwyddo materion y landlord cymdeithasol cofrestredig;

en-gb	“public subsidy” (“ cymhorthdal cyhoeddus ”) means any grant or other financial assistance—
cy-gb	ystyr “cymhorthdal cyhoeddus” (“ p u b li c su b sidy ”) yw unrhyw grant neu gymorth ariannol arall—

en-gb	made or given by way of a distribution pursuant to section 25 of the N ational L ottery etc.
cy-gb	a wneir neu a roddir ar ffurf dosbarthiad yn unol ag adran 25 o Ddeddf y Loteri Genedlaethol etc.

en-gb	Act 1993 (c.
cy-gb	1993 (p.

en-gb	39) (application of money by distributing bodies),
cy-gb	39) (cymhwyso arian gan gyrff dosbarthu),

en-gb	made by the Welsh Ministers under section 1 8 of the H ousing Act 1996 (c.
cy-gb	a wneir gan Weinidogion Cymru o dan adran 18 o Ddeddf Tai 1996 (p.

en-gb	52) (social housing grants), or
cy-gb	52) (grantiau tai cymdeithasol), neu

en-gb	under section 126 of the H ousing G rants, Construction and R egeneration Act 1996 (c.
cy-gb	o dan adran 126 o Ddeddf Grantiau Tai, Adeiladu ac Adfywio 1996 (p.

en-gb	53) (financial assistance for regeneration and development);
cy-gb	53) (cymorth ariannol ar gyfer adfywio a datblygu).

en-gb	“ q ualifying body” (“ corff cymwys ”) means any of the following—
cy-gb	ystyr “corff cymwys” (“ q ualifying b ody ”) yw unrhyw un neu ragor o’r canlynol—

en-gb	50);
cy-gb	5 0 );

en-gb	a county or county borough council constituted under section 21 of the L ocal G overnment Act 1972 (c.
cy-gb	cyngor sir neu gyngor bwrdeistref sirol a gyfansoddwyd o dan adran 21 o Ddeddf Llywodraeth Leol 1972 (p.

en-gb	70);
cy-gb	7 0 );

en-gb	a county or district council constituted under section 2 of that Act;
cy-gb	cyngor sir neu gyngor dosbarth a gyfansoddwyd o dan adran 2 o’r Ddeddf honno;

en-gb	the Welsh Ministers.
cy-gb	Gweinidogion Cymru;

en-gb	GROU P RELIEF
cy-gb	RHYDDHAD GRWP

en-gb	1 (1) This Schedule makes provision about the relief available for certain transactions where the seller and the buyer are companies that are members of the same group.
cy-gb	1 (1) M ae’r Atodlen hon yn gwneud darpariaeth ynghylch y rhyddhad sydd ar gael ar gyfer trafodiadau penodol pan fo’r gwerthwr a’r prynwr yn gwmnIau sy’n aelodau o’r un grp.

en-gb	Part 2 describes the relief available and makes provision about the interpretation of this Schedule,
cy-gb	mae Rhan 2 yn disgrifio’r rhyddhad sydd ar gael ac yn gwneud darpariaeth ynghylch dehongli’r Atodlen hon,

en-gb	Part 3 restricts the availability of the relief,
cy-gb	mae Rhan 3 yn cyfyngu ar argaeledd y rhyddhad,

en-gb	Part 4 makes provision about the withdrawal of the relief, and
cy-gb	mae Rhan 4 yn gwneud darpariaeth ynghylch tynnu’r rhyddhad yn ôl, a

en-gb	Part 5 makes provision about recovery of unpaid tax from certain persons.
cy-gb	mae Rhan 5 yn gwneud darpariaeth ynghylch adennill treth nas talwyd gan bersonau penodol.

en-gb	T HE RELIEF 
cy-gb	Y RHYDDHAD

en-gb	G ro up relief 
cy-gb	Rhyddhad grIp

en-gb	2 (1) A land transaction is relieved from tax if the seller and the buyer are companies that are members of the same group at the effective date of the transaction.
cy-gb	2 (1) M ae trafodiad tir wedi ei ryddhau rhag treth os yw’r gwerthwr a’r prynwr yn gwmnYau sy’n aelodau o’r un grrp ar y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	R elief under this paragraph is referred to in this Schedule as “group relief”. 
cy-gb	Yn yr Atodlen hon cyfeirir at ryddhad o dan y paragraff hwn fel “rhyddhad grp”.

en-gb	This paragraph is sub j ect to paragraph 4 (restrictions on availability of group relief) and paragraphs 8 and 12 (withdrawal of group relief).
cy-gb	M ae’r paragraff hwn yn ddarostyngedig i baragraff 4 (cyfyngiadau ar argaeledd rhyddhad grrp) a pharagraffau 8 a 12 (tynnu rhyddhad grp yn ôl). 

en-gb	G ro up relief inter p retation 
cy-gb	Rhyddhad grthp: dehongli

en-gb	3 (1) The following provisions apply for the purposes of group relief.
cy-gb	3 (1) M ae’r darpariaethau a ganlyn yn gymwys at ddibenion rhyddhad grrp.

en-gb	“Company” means a body corporate.
cy-gb	Ystyr “cwmni” yw corff corfforaethol.

en-gb	Companies are members of the same group if one is the 75 % subsidiary of the other or both are 75 % subsidiaries of a third company.
cy-gb	M ae cwmnIau yn aelodau o’r un gr*p os yw un yn is-gwmni 75 % i’r llall neu os yw’r ddau yn is-gwmnIau 75 % i drydydd cwmni. 

en-gb	A company (“company A”) is the 75 % subsidiary of another company (“company B”) if company B—
cy-gb	M ae cwmni (“cwmni A”) yn is-gwmni 75 % i gwmni arall (“cwmni B”)— 

en-gb	is beneficial owner of not less than 75 % of the ordinary share capital of company A,
cy-gb	os yw cwmni B yn berchennog llesiannol ar ddim llai na 75 % o gyfalaf cyfranddaliadau cyffredin cwmni A,

en-gb	is beneficially entitled to not less than 75 % of any profits available for distribution to e q uity holders of company A, and
cy-gb	os oes gan gwmni B hawl lesiannol i ddim llai na 75 % o unrhyw elw sydd ar gael i’w ddosbarthu i ddeiliaid ecwiti cwmni A, ac

en-gb	(c) would be beneficially entitled to not less than 75% of any assets of company A available for distribution to its e q uity holders on a winding-up.
cy-gb	(c) pe bai gan gwmni B hawl lesiannol i ddim llai na 75% o unrhyw asedau cwmni A sydd ar gael i’w dosbarthu i’w ddeiliaid ecwiti mewn achos o ddirwyn i ben.

en-gb	(5) F or the purposes of sub-paragraph (4)(a)—
cy-gb	(5) At ddibenion is-baragraff (4)(a)—

en-gb	the ownership referred to is ownership either directly or through another company or companies, and
cy-gb	y berchnogaeth y cyfeirir ati yw perchnogaeth naill ai’n uniongyrchol neu drwy gwmni arall neu gwmnYau eraill, a

en-gb	the amount of ordinary share capital of company A owned by company B through another company or companies is to be determined in accordance with sections 1155 to 1157 of the Corporation Tax Act 2010 (c.
cy-gb	mae swm cyfalaf cyfranddaliadau cyffredin cwmni A y mae cwmni B yn berchen arno drwy gwmni arall neu gwmnYau eraill i’w bennu yn unol ag adrannau 1155 i 1157 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p.

en-gb	(6) I n sub-paragraphs (4)(a) and (5)(b), “ordinary share capital”, in relation to a company, means all the issued share capital (by whatever name called) of the company, other than capital the holders of which have a right to a dividend at a fixed rate but have no other right to share in the profits of the company.
cy-gb	(6) Yn is-baragraffau (4)(a) a (5)(b), ystyr “cyfalaf cyfranddaliadau cyffredin”, mewn perthynas â chwmni, yw holl gyfalaf cyfranddaliadau dyroddedig (o ba enw bynnag) y cwmni, ac eithrio cyfalaf y mae gan ei ddeiliaid hawl i ddifidend arno ar gyfradd benodedig ond heb unrhyw hawl arall i rannu yn elw’r cwmni.

en-gb	(7) Chapter 6 of Part 5 of the Corporation Tax Act 2010 (c.
cy-gb	(7) M ae Pennod 6 o Ran 5 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p.

en-gb	4) (group relief : 
cy-gb	4) (rhyddhad gr * p : 

en-gb	e q uity holders and profits or assets available for distribution) applies for the purposes of sub-paragraph (4) (b) and (c) as it applies for the purposes of section 151(4)(a) and (b) of that Act.
cy-gb	deiliaid ecwiti ac elw neu asedau sydd ar gael i’w dosbarthu) yn gymwys at ddibenion is-baragraff (4)(b) ac (c) fel y mae’n gymwys at ddibenion adran 151(4)(a) a (b) o’r Ddeddf honno.

en-gb	( 8 ) B ut sections 171(1)(b) and (3), 173, 174 and 176 to 17 8 of that Act are to be treated as omitted for the purposes of sub-paragraph (4)(b) and (c).
cy-gb	(8) Ond mae adrannau 171(1)(b) a (3), 173, 174 a 176 i 178 o’r Ddeddf honno i’w trin fel pe baent wedi eu hepgor at ddibenion is-baragraff (4)(b) ac (c).

en-gb	RE ST RI CT ION S ON A V A IL A BILI T Y OF RELIEF
cy-gb	CYFYNGIADAU AR ARGAELEDD RHYDDHAD

en-gb	R estrictions on availa b ilit y of g ro up relief
cy-gb	Cyfyngiadau ar argaeledd rhyddhad grthp

en-gb	4 (1) G roup relief is not available if, at the effective date of the transaction, there are arrangements in existence by virtue of which—
cy-gb	4 (1) Nid yw rhyddhad gr * p ar gael os oes trefniadau ar waith, ar y dyddiad y mae’r trafodiad yn cael effaith, sy’n golygu—

en-gb	(a) a person has or could obtain, at that or some later time, control of the buyer but not of the seller, or
cy-gb	(a) bod gan berson neu y gallai person gael, ar yr adeg honno neu ar ryw adeg ddiweddarach, reolaeth dros y prynwr ond nid dros y gwerthwr, neu

en-gb	(b) any persons together have or could obtain, at that time or some time later, control of the buyer but not of the seller.
cy-gb	(b) bod gan unrhyw bersonau neu y gallai unrhyw bersonau gael, gyda’i gilydd, ar yr adeg honno neu ar ryw adeg ddiweddarach, reolaeth dros y prynwr ond nid dros y gwerthwr.

en-gb	(2) Sub-paragraph (1) does not apply to arrangements entered into with a view to an ac q uisition of shares by a company (“the ac q uiring company”)—
cy-gb	(2) Nid yw is-baragraff (1) yn gymwys i drefniadau yr ymrwymir iddynt gyda’r nod o gaffael cyfranddaliadau gan gwmni (“y cwmni caffael”)—

en-gb	in relation to which section 75 of the F inance Act 19 8 6 (c.
cy-gb	y bydd adran 75 o Ddeddf Cyllid 1986 (p.

en-gb	41) (stamp duty : 
cy-gb	41) (y dreth stamp : 

en-gb	ac q uisition relief) will apply,
cy-gb	rhyddhad caffael) yn gymwys iddo,

en-gb	in relation to which the conditions for relief under that section will be met, and
cy-gb	y bydd yr amodau ar gyfer rhyddhad o dan yr adran honno yn cael eu bodloni mewn perthynas ag ef, ac

en-gb	as a result of which the buyer will be a member of the same group as the ac q uiring company.
cy-gb	y bydd y prynwr, o ganlyniad iddo, yn aelod o’r un gr * p â’r cwmni caffael.

en-gb	(3) G roup relief is not available if the transaction is effected in pursuance of, or in connection with, arrangements under which—
cy-gb	(3) Nid yw rhyddhad gr * p ar gael os rhoddir effaith i’r trafodiad yn unol â threfniadau, neu mewn cysylltiad â threfniadau pan fo—

en-gb	(a) the consideration, or any part of the consideration, for the transaction is to be provided or received (directly or indirectly) by a person other than a group company, or
cy-gb	(a) y gydnabyddiaeth, neu unrhyw ran o’r gydnabyddiaeth, ar gyfer y trafodiad i’w darparu neu i’w derbyn (yn uniongyrchol neu’n anuniongyrchol) gan berson ac eithrio un o gwmnYau’r gr * p, neu

en-gb	(b) the seller and the buyer are to cease to be members of the same group by reason of the buyer ceasing to be a 75% subsidiary of the seller or a third company.
cy-gb	(b) y gwerthwr a’r prynwr i beidio â bod yn aelodau o’r un gr * p am fod y prynwr yn peidio â bod yn is-gwmni 75% i’r gwerthwr neu i drydydd cwmni.

en-gb	(4) Arrangements are within sub-paragraph (3)(a) if under them—
cy-gb	(4) M ae trefniadau o fewn is-baragraff (3)(a)—

en-gb	the seller or the buyer, or another group company, is to be enabled to provide any of the consideration, or is to part with any of it, by or in conse q uence of the carrying out of a transaction or transactions, and
cy-gb	os yw’r gwerthwr neu’r prynwr, neu un arall o gwmnIau’r gr * p, i gael ei alluogi i ddarparu unrhyw ran o’r gydnabyddiaeth, neu i roi’r gorau i unrhyw ran ohoni, drwy wneud neu o ganlyniad i wneud trafodiad neu drafodiadau, a

en-gb	the transaction or transactions, or any of them, involve a payment or other disposition by a person other than a group company.
cy-gb	os yw’r trafodiad neu’r trafodiadau, neu unrhyw rai ohonynt, yn cynnwys taliad neu warediad arall gan berson ac eithrio un o gwmnYau’r gr * p.

en-gb	(5) In sub-paragraphs (3)(a) and (b), a “group company” means a company that at the effective date of the transaction is a member of the same group as the seller or the buyer.
cy-gb	(5) Yn is-baragraffau (3)(a) a (b), ystyr “un o gwmnIau’r gr * p” yw cwmni sydd, ar y dyddiad y mae’r trafodiad yn cael effaith, yn aelod o’r un gr * p â’r gwerthwr neu’r prynwr.

en-gb	“arrangements” ("trefniada u ") includes any scheme, agreement or understanding, whether or not legally enforceable;
cy-gb	mae “trefniadau” (“ arrangements ”) yn cynnwys unrhyw gynllun, unrhyw gytundeb neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio.

en-gb	“control” (“ r h eolaet h ”) has the meaning given by section 1124 of the Corporation Tax Act 2010 (c.
cy-gb	mae i “rheolaeth” yr ystyr a roddir i “control” gan adran 1124 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p.

en-gb	(7) This paragraph has effect sub j ect to paragraphs 5 and 6 (certain arrangements not within paragraph 4).
cy-gb	(7) M ae’r paragraff hwn yn cael effaith yn ddarostyngedig i baragraffau 5 a 6 (trefniadau penodol nad ydynt o fewn paragraff 4).

en-gb	C ertain arran g e m ents not w it h in p ara g ra ph 4: 
cy-gb	Trefniadau penodol nad ydynt o fewn paragraff 4:

en-gb	j oint vent u re co mp anies 
cy-gb	cwmnIau cyd-fenter

en-gb	5 (1) Arrangements entered into by a j oint venture company which, apart from this paragraph,
cy-gb	5 (1) Nid yw trefniadau yr ymrwymir iddynt gan gwmni cyd-fenter y byddent, oni bai am y

en-gb	would be arrangements to which paragraph 4 applies are not to be treated as such arrangements if and so long as—
cy-gb	paragraff hwn, yn drefniadau y mae paragraff 4 yn gymwys iddynt i’w trin fel trefniadau o’r fath—

en-gb	the arrangements fall within sub-paragraph (2), and
cy-gb	os yw, a chyhyd â bod, y trefniadau o fewn is-baragraff (2), a

en-gb	none of the contingencies mentioned in sub-paragraph (3) to which the arrangements relate has occurred.
cy-gb	os na fu, a chyhyd na fu, unrhyw un neu ragor o’r digwyddiadau dibynnol a grybwyllir yn is-baragraff (3) y mae’r trefniadau’n ymwneud â hwy.

en-gb	(2) Arrangements fall within this sub-paragraph if they are—
cy-gb	(2) M ae trefniadau o fewn yr is-baragraff hwn os ydynt—

en-gb	an agreement which provides for the transfer of shares or securities in the j oint venture company to one or more members of that company on, or as a result of, one or more contingencies mentioned in sub-paragraph (3) occurring, or
cy-gb	yn gytundeb sy’n darparu ar gyfer trosglwyddo cyfranddaliadau neu warannau yn y cwmni cyd-fenter i un aelod neu ragor o’r cwmni hwnnw pan geir un neu ragor o’r digwyddiadau dibynnol a grybwyllir yn is-baragraff (3), neu o ganlyniad i hynny, neu

en-gb	a provision in a constitutional document of the j oint venture company which provides for the suspension of a member's voting rights on, or as a result of, one or more of those contingencies occurring.
cy-gb	yn ddarpariaeth yn un o ddogfennau cyfansoddiadol y cwmni cyd-fenter sy’n darparu ar gyfer atal dros dro hawliau pleidleisio aelod pan geir un neu ragor o’r digwyddiadau dibynnol hynny, neu o ganlyniad i hynny.

en-gb	(3) The contingencies referred to in sub-paragraphs (1)(b) and (2) are— (a) the voluntary departure of a member,
cy-gb	(3) Y digwyddiadau dibynnol y cyfeirir atynt yn is-baragraffau (1)(b) a (2) yw— (a) ymadawiad aelod yn wirfoddol,

en-gb	the commencement of the li q uidation, administration, administrative receivership or receivership of, or the entering into of a voluntary arrangement by, a member under the I nsolvency Act 19 8 6 (c.
cy-gb	cychwyn trafodiadau datod, gweinyddu, derbynyddiad gweinyddol neu dderbynyddiad ar gyfer aelod, neu aelod yn ymrwymo i drefniant gwirfoddol, o dan Ddeddf Ansolfedd 1986 (p.

en-gb	45) or the I nsolvency ( N orthern I reland) O rder 19 8 9 (S. I .19 8 9/2405 ( N . I .19)) or the commencement, or entering into, of e q uivalent proceedings or arrangements under the law of any country or territory outside the U nited K ingdom,
cy-gb	45) neu Orchymyn Ansolfedd (Gogledd Iwerddon) 1989 (O.S.1989/2405 (G.I.19)) neu gychwyn, neu ymrwymo i, achos neu drefniadau cyfatebol o dan gyfraith unrhyw wlad neu diriogaeth y tu allan i’r Deyrnas Unedig,

en-gb	a serious deterioration in the financial condition of a member,
cy-gb	dirywiad difrifol yng nghyflwr ariannol aelod,

en-gb	a change of control of a member,
cy-gb	rheolaeth dros aelod yn newid,

en-gb	a default by a member in performing its obligations under any agreement between the members or with the j oint venture company (which, for this purpose, includes any constitutional document of the j oint venture company),
cy-gb	methiant ar ran aelod i gyflawni ei rwymedigaethau o dan unrhyw gytundeb rhwng yr aelodau neu â’r cwmni cyd-fenter (sydd, at y diben hwn, yn cynnwys unrhyw un neu ragor o ddogfennau cyfansoddiadol y cwmni cyd-fenter),

en-gb	an external change in the commercial circumstances in which the j oint venture company operates such that its viability is threatened,
cy-gb	newid allanol yn yr amgylchiadau masnachol y mae’r cwmni cyd-fenter yn gweithredu ynddynt i’r graddau bod bygythiad i’w hyfywedd,

en-gb	an unresolved disagreement between the members, and
cy-gb	anghytundeb heb ei ddatrys rhwng yr aelodau, a

en-gb	any contingency of a similar kind to that mentioned in any of paragraphs (a) to (g) which is provided for, but not intended to happen, when the arrangements in q uestion were entered into.
cy-gb	unrhyw ddigwyddiad dibynnol tebyg i’r rhai a grybwyllir yn unrhyw un neu ragor o baragraffau (a) i (g) y darperir ar ei gyfer, ond na fwriadwyd iddo ddigwydd, pan ymrwymwyd i’r trefniadau o dan sylw.

en-gb	(4) This paragraph does not apply if a member could, alone or together with connected persons, dictate the terms or timing of—
cy-gb	(4) Nid yw’r paragraff hwn yn gymwys pe gallai aelod, ar ei ben ei hun neu ynghyd â phersonau cysylltiedig, bennu telerau neu amseriad—

en-gb	the transfer of shares or securities, or
cy-gb	trosglwyddo cyfranddaliadau neu warannau, neu

en-gb	the suspension of a member's voting rights,
cy-gb	atal dros dro hawliau pleidleisio aelod,

en-gb	in advance of one or more of the contingencies occurring.
cy-gb	cyn un neu ragor o’r digwyddiadau dibynnol.

en-gb	(5) F or the purposes of sub-paragraph (4), members are not connected with each other by reason only of their membership of the j oint venture company.
cy-gb	(5) At ddibenion is-baragraff (4), nid yw aelodau yn gysylltiedig â’i gilydd yn unig oherwydd eu bod yn aelodau o’r cwmni cyd-fenter.

en-gb	“constitutional document” ( " do g fen g yfansoddiadol " ) means a memorandum of association, articles of association or any other similar document regulating the affairs of the j oint venture company;
cy-gb	ystyr “aelod” (“ mem b er ”) yw deiliad cyfranddaliadau neu warannau yn y cwmni cyd-fenter;

en-gb	“ j oint venture company” ( " c wm ni cyd-fenter " ) means a company which—
cy-gb	ystyr “cwmni cyd-fenter” (“ j oint v enture c om p any ”) yw cwmni—

en-gb	has two or more member companies, and
cy-gb	sydd â dau neu ragor o aelod-gwmnYau, a

en-gb	carries on a commercial activity governed by an agreement regulating the affairs of its members;
cy-gb	sy’n ymgymryd â gweithgarwch masnachol a lywodraethir gan gytundeb sy’n rheoleiddio materion ei aelodau;

en-gb	“member” ( " aelod " ) means a holder of shares or securities in the j oint venture company.
cy-gb	ystyr “dogfen gyfansoddiadol” (“ c onstitutional do c ument ”) yw memorandwm cymdeithasu, erthyglau cymdeithasu neu unrhyw ddogfen arall debyg sy’n rheoleiddio materion y cwmni cyd-fenter.

en-gb	C ertain m ort g a g e arran g e m ents not w it h in p ara g ra ph 4 
cy-gb	Trefniadau morgais p enodol nad ydynt o fewn p aragraff 4

en-gb	6 (1) Arrangements entered into by a company which, apart from this paragraph, would be
cy-gb	6 (1) Nid yw trefniadau yr ymrwymir iddynt gan gwmni y byddent, oni bai am y paragraff

en-gb	arrangements to which paragraph 4 applies are not to be treated as such arrangements if and so long as—
cy-gb	hwn, yn drefniadau y mae paragraff 4 yn gymwys iddynt i’w trin fel trefniadau o’r fath—

en-gb	the arrangements are a mortgage, secured by way of shares or securities in the company, which on default or the happening of any other event allows the mortgagee to exercise its rights against the mortgagor, and
cy-gb	os yw, a chyhyd â bod, y trefniadau yn forgais, a sicrheir gan gyfranddaliadau neu warannau yn y cwmni, sydd yn achos drwgdaliad neu unrhyw ddigwyddiad arall yn caniatáu i’r morgeisai arfer ei hawliau yn erbyn y morgeisiwr, a

en-gb	the mortgagee has not exercised its rights against the mortgagor.
cy-gb	os nad yw, a chyhyd nad yw, y morgeisai wedi arfer ei hawliau yn erbyn y morgeisiwr.

en-gb	(2) This paragraph does not apply if the mortgagee—
cy-gb	(2) Nid yw’r paragraff hwn yn gymwys—