en-gb	any other provision affording exemption or relief from tax . 
cy-gb	unrhyw ddarpariaeth arall sy’n rhoi esemptiad neu ryddhad rhag treth . 

en-gb	2 3 E xceptions 
cy-gb	2 3 E ithriadau 

en-gb	Section 22 (deemed market value) does not apply in the following cases . 
cy-gb	Nid yw adran 22 (gwerth marchnadol tybiedig) yn gymwys yn yr achosion a ganlyn . 

en-gb	Case 1 is where immediately after the transaction the company holds the property as trustee in the course of a business carried on by it that consists of or includes the management of trusts . 
cy-gb	Achos 1 yw pan fo’r cwmni , yn union wedi’r trafodiad , yn dal yr eiddo fel ymddiriedolwr yng nghwrs busnes a gyflawnir ganddo sydd ar ffurf rheoli ymddiriedolaethau neu’n cynnwys hynny . 

en-gb	Case 2 is where — 
cy-gb	Achos 2 yw — 

en-gb	immediately after the transaction the company holds the property as trustee , and
cy-gb	pan fo’r cwmni , yn union wedi’r trafodiad , yn dal yr eiddo fel ymddiriedolwr , a

en-gb	the seller is connected with the company only because of section 1122(6) of the Corporation Tax Act 2010 (c . 
cy-gb	pan fo’r gwerthwr yn gysylltiedig a’r cwmni oherwydd adran 1122(6) o Ddeddf Treth Gorfforaeth 2010 (p . 

en-gb	4) . 
cy-gb	4) yn unig . 

en-gb	(4) Case 3 is where — 
cy-gb	(4) Achos 3 yw — 

en-gb	the seller is a company and the transaction is , or is part of , a distribution of the assets of that company (whether or not in connection with its winding up) , and
cy-gb	pan fo’r gwerthwr yn gwmni a’r trafodiad yn ddosbarthu asedau’r cwmni hwnnw (boed mewn cysylltiad a’i ddirwyn i ben ai peidio) , neu’n rhan o hynny , a

en-gb	it is not the case that — the sub j ect-matter of the transaction , or an interest from which that interest is derived , has , within the period of 3 years immediately preceding the effective date of the transaction , been the sub j ect of a transaction in respect of which group relief under Schedule 16 was claimed by the seller . 
cy-gb	o fewn y cyfnod o 3 blynedd yn union cyn y dyddiad y mae’r trafodiad yn cael effaith , nad yw trafodiad yr hawliodd y gwerthwr ryddhad grivp o dan Atodlen 16 ar ei gyfer wedi ymwneud ag — testun y trafodiad , neu buddiant y mae’r buddiant hwnnw yn deillio ohono . 

en-gb	(5) In this section , " the company " means the company that is the buyer in relation to the transaction in question . 
cy-gb	(5) Yn yr adran hon , ystyr " y cwmni " yw’r cwmni sy’n brynwr mewn perthynas a’r trafodiad o dan sylw . 

en-gb	C alc u lation of tax 
cy-gb	Cyfrifo treth

en-gb	2 4 R egulations specifying tax bands and tax rates 
cy-gb	2 4 R heoliadau sy'n pennu bandiau treth a chyfraddau treth 

en-gb	(1) The Welsh M inisters must by regulations specify the tax bands and percentage tax rates for each band applicable in the case of the following types of chargeable transactions — 
cy-gb	(1) Rhaid i Weinidogion Cymru bennu drwy reoliadau y bandiau treth a’r cyfraddau treth canrannol ar gyfer pob band sy’n gymwys yn achos y mathau o drafodiadau trethadwy a ganlyn — 

en-gb	residential property transactions , 
cy-gb	trafodiadau eiddo preswyl , 

en-gb	higher rates residential property transactions , and
cy-gb	trafodiadau eiddo preswyl cyfraddau uwch , ac

en-gb	non-residential property transactions . 
cy-gb	trafodiadau eiddo amhreswyl . 

en-gb	(2) In this Act , " tax band " means a lower and , if specified , upper amount of money from or , as the case may be , between which a specified percentage tax rate applies . 
cy-gb	(2) Yn y Ddeddf hon , ystyr " band treth " yw swm isaf a swm uchaf (os pennir swm uchaf) o arian y mae cyfradd dreth ganrannol benodedig yn gymwys ohono neu , yn 6l y digwydd , rhyngddynt . 

en-gb	(3) Regulations under subsection (1)(a) and (c) must specify , in the case of each type of transaction — 
cy-gb	(3) Rhaid i reoliadau o dan is - adran (1)(a) ac (c) bennu , yn achos pob math o drafodiad — 

en-gb	a tax band for which the applicable tax rate is 0% ( " the z ero rate band " ) , 
cy-gb	band treth y mae cyfradd dreth o 0% yn gymwys iddo ( " y band cyfradd sero " ) , 

en-gb	two or more tax bands above the z ero rate band , 
cy-gb	dau fand treth neu ragor uwchlaw’r band cyfradd sero , 

en-gb	the tax rate for each band above the z ero rate band so that the rate for each band is higher than the rate for the band below it , and
cy-gb	y gyfradd dreth ar gyfer pob band uwchlaw’r band cyfradd sero fel bod y gyfradd ar gyfer pob band yn uwch na’r gyfradd ar gyfer y band oddi tano , a

en-gb	a date on which the tax bands and tax rates apply in relation to transactions with an effective date on or after that date . 
cy-gb	dyddiad pan fo’r bandiau treth a’r cyfraddau treth yn gymwys mewn perthynas a thrafodiadau sy’n cael effaith ar y dyddiad hwnnw neu wedi hynny . 

en-gb	(4) Regulations under subsection (1)(b) must specify — 
cy-gb	(4) Rhaid i reoliadau o dan is - adran (1)(b) bennu — 

en-gb	three or more tax bands , 
cy-gb	tri band treth neu ragor , 

en-gb	an applicable tax rate for each band which — 
cy-gb	cyfradd dreth gymwys ar gyfer pob band — 

en-gb	must , in respect of any higher rates residential property transaction , be higher than the highest rate that would be applicable to any amount within that band were that transaction a residential property transaction , and
cy-gb	y mae’n rhaid iddi , mewn cysylltiad ag unrhyw drafodiad eiddo preswyl cyfraddau uwch , fod yn uwch na’r gyfradd uchaf a fyddai’n gymwys i unrhyw swm o fewn y band hwnnw pe bai’r trafodiad yn drafodiad eiddo preswyl , a

en-gb	except in the case of the lowest band , is higher than the rate applicable to the band below it , and
cy-gb	sydd , ac eithrio yn achos y band isaf , yn uwch na’r gyfradd sy’n gymwys i’r band oddi tano , ac

en-gb	(5) Regulations under subsection (1) may specify — 
cy-gb	(5) Caiff rheoliadau o dan is - adran (1) bennu — 

en-gb	different tax bands and tax rates in respect of different categories of each type of chargeable transaction (including by reference to different descriptions of buyer);
cy-gb	bandiau treth a chyfraddau treth gwahanol mewn cysylltiad a chategoriau gwahanol o bob math o drafodiad trethadwy (gan gynnwys drwy gyfeirio at ddisgrifiadau gwahanol o brynwr);

en-gb	different dates under subsection (3)(d) or (4)(c) in respect of each specified tax band or tax rate . 
cy-gb	dyddiadau gwahanol o dan is - adran (3)(d) neu (4)(c) mewn cysylltiad a phob band treth penodedig neu gyfradd dreth benodedig . 

en-gb	(6) A chargeable transaction is a residential property transaction if — 
cy-gb	(6) M ae trafodiad trethadwy yn drafodiad eiddo preswyl — 

en-gb	the main sub j ect-matter of the transaction consists entirely of an interest in land that is residential property , or
cy-gb	os prif destun y trafodiad yw buddiant mewn tir sy’n eiddo preswyl , a hynny’n unig , neu

en-gb	where the transaction is one of a number of linked transactions , the main sub j ect-matter of each transaction consists entirely of such an interest . 
cy-gb	pan fo’r trafodiad yn un o nifer o drafodiadau cysylltiol , os prif destun pob trafodiad yw buddiant o’r fath , a hynny’n unig . 

en-gb	(7) But if Schedule 5 applies to a chargeable transaction it is a higher rates residential property transaction . 
cy-gb	(7) Ond os yw Atodlen 5 yn gymwys i drafodiad trethadwy mae’n drafodiad eiddo preswyl cyfraddau uwch . 

en-gb	(8) A chargeable transaction is a non-residential property transaction if — 
cy-gb	(8) M ae trafodiad trethadwy yn drafodiad eiddo amhreswyl — 

en-gb	the main sub j ect-matter of the transaction consists of or includes an interest in land that is not residential property , or
cy-gb	os prif destun y trafodiad yw buddiant mewn tir nad yw’n eiddo preswyl , neu os yw’n cynnwys buddiant o’r fath , neu

en-gb	where the transaction is one of a number of linked transactions , the main sub j ect-matter of any of the transactions consists of or includes such an interest . 
cy-gb	pan fo’r trafodiad yn un o nifer o drafodiadau cysylltiol , os prif destun unrhyw un neu ragor o’r trafodiadau yw buddiant o’r fath , neu os yw neu os ydynt yn cynnwys buddiant o’r fath . 

en-gb	(9) Tax bands and tax rates specified in regulations under subsection (1) do not apply in relation to a chargeable transaction in so far as the chargeable consideration for the transaction is rent (for provision about the tax bands and tax rates applicable to chargeable consideration which is rent see paragraphs 27 and 28 of Schedule 6) . 
cy-gb	(9) Nid yw bandiau treth a chyfraddau treth a bennir mewn rheoliadau o dan is - adran (1) yn gymwys mewn perthynas a thrafodiad trethadwy i’r graddau y bo’r gydnabyddiaeth drethadwy ar gyfer y trafodiad ar ffurf rhent (gweler paragraffau 27 a 28 o Atodlen 6 am ddarpariaeth ynghylch y bandiau treth a’r cyfraddau treth sy’n gymwys i gydnabyddiaeth drethadwy sydd ar ffurf rhent) . 

en-gb	(10) Schedule 5 makes provision about higher rates residential property transactions . 
cy-gb	(10) M ae Atodlen 5 yn gwneud darpariaeth ynghylch trafodiadau eiddo preswyl cyfraddau uwch . 

en-gb	(11) The Welsh M inisters may by regulations amend Schedule 5 . 
cy-gb	(11) Caiff Gweinidogion Cymru ddiwygio Atodlen 5 drwy reoliadau . 

en-gb	2 5 P rocedure for regulations specifying tax bands and tax rates
cy-gb	2 5 Gweithdrefn ar gyfer rheoliadau sy'n pennu bandiau treth a chyfraddau treth 

en-gb	(1) A statutory instrument containing —
cy-gb	(1) Ni chaniateir gwneud offeryn statudol sy’n cynnwys — 

en-gb	the first regulations made under section 24(1) , 
cy-gb	y rheoliadau cyntaf a wneir o dan adran 24(1) , 

en-gb	the first regulations made under paragraph 27(4) of Schedule 6 (tax bands and rates:
cy-gb	y rheoliadau cyntaf a wneir o dan baragraff 27(4) o Atodlen 6 (bandiau treth a chyfraddau treth:

en-gb	rent element of residential leases) , or
cy-gb	elfen rhent lesoedd preswyl) , neu

en-gb	(c) the first regulations made under paragraph 28(1) of that Schedule (tax bands and rates:
cy-gb	(c) y rheoliadau cyntaf a wneir o dan baragraff 28(1) o’r Atodlen honno (bandiau treth a chyfraddau treth:

en-gb	rent element of non-residential and mixed leases) , 
cy-gb	elfen rhent lesoedd amhreswyl a lesoedd cymysg) , 

en-gb	may not be made unless a draft of the instrument has been laid before and approved by a resolution of the National Assembly for Wales . 
cy-gb	oni bai bod drafft o’r offeryn wedi ei osod gerbron Cynulliad Cenedlaethol Cymru a’i gymeradwyo drwy benderfyniad ganddo . 

en-gb	(2) A statutory instrument containing — 
cy-gb	(2) Rhaid i offeryn statudol sy’n cynnwys — 

en-gb	the second or subsequent regulations made under section 24(1) , 
cy-gb	yr ail reoliadau neu reoliadau dilynol a wneir o dan adran 24(1) , 

en-gb	the second or subsequent regulations made under paragraph 27(4) of Schedule 6 , or
cy-gb	yr ail reoliadau neu reoliadau dilynol a wneir o dan baragraff 27(4) o Atodlen 6 , neu

en-gb	the second or subsequent regulations made under paragraph 28(1) of that Schedule , 
cy-gb	yr ail reoliadau neu reoliadau dilynol a wneir o dan baragraff 28(1) o’r Atodlen honno , 

en-gb	must be laid before the National Assembly for Wales and ceases to have effect on the expiry of 28 days beginning with the day it is made unless , before the expiry of that period , it is approved by a resolution of the National Assembly . 
cy-gb	gael ei osod gerbron Cynulliad Cenedlaethol Cymru ac mae’n peidio a chael effaith pan fo 28 o ddiwrnodau sy’n dechrau a’r diwrnod y’i gwneir yn dod i ben , oni bai bod y Cynulliad Cenedlaethol yn ei gymeradwyo drwy benderfyniad cyn i’r cyfnod hwnnw ddod i ben . 

en-gb	(3) But if — 
cy-gb	(3) Ond — 

en-gb	the National Assembly votes on a motion for a resolution to approve a statutory instrument laid under subsection (2) before the expiry of the period of 28 days mentioned in that subsection , and
cy-gb	os yw’r Cynulliad Cenedlaethol yn pleidleisio ar gynnig ar gyfer penderfyniad i gymeradwyo offeryn statudol a osodir o dan is - adran (2) cyn i’r cyfnod o 28 o ddiwrnodau a grybwyllir yn yr is - adran honno ddod i ben , a

en-gb	the motion is not passed , 
cy-gb	os na chaiff y cynnig ei basio , 

en-gb	the instrument ceases to have effect at the end of the day on which the vote takes place . 
cy-gb	mae’r offeryn yn peidio a chael effaith ar ddiwedd diwrnod y bleidlais . 

en-gb	(4) In calculating any period of 28 days for the purposes of subsection (2) , no account is to be taken of any period during which the National Assembly is — 
cy-gb	(4) Wrth gyfrifo unrhyw gyfnod o 28 o ddiwrnodau at ddibenion is - adran (2) , rhaid diystyru unrhyw gyfnod pan fo’r Cynulliad Cenedlaethol — 

en-gb	dissolved , or
cy-gb	wedi ei ddiddymu , neu

en-gb	in recess for more than 4 days . 
cy-gb	ar doriad am fwy na 4 diwrnod . 

en-gb	2 6 T ax bands and tax rates applicable when regulations cease to have effect 
cy-gb	2 6 Bandiau treth a chyfraddau treth sy'n gymwys pan fo rheoliadau yn peidio a chael effaith

en-gb	(a) " re j ected regulations " means regulations which cease to have effect by virtue of subsection (2) or (3) of section 25;
cy-gb	(a) ystyr " rheoliadau a wrthodir " yw rheoliadau sy’n peidio a chael effaith yn rhinwedd is - adran (2) neu (3) o adran 25;

en-gb	(b) " the interim period " means the period — 
cy-gb	(b) ystyr " y cyfnod interim " yw’r cyfnod — 

en-gb	beginning with the date specified by re j ected regulations as the date on which specified tax bands and tax rates apply in relation to a chargeable transaction , and
cy-gb	sy’n dechrau a’r dyddiad a bennir gan reoliadau a wrthodir fel y dyddiad y mae bandiau treth a chyfraddau treth penodedig yn gymwys mewn perthynas a thrafodiad trethadwy , a

en-gb	ending when those regulations cease to have effect by virtue of subsection (2) or (3) of section 25 . 
cy-gb	sy’n dod i ben pan fydd y rheoliadau hynny yn peidio a chael effaith yn rhinwedd is - adran (2) neu (3) o adran 25 . 

en-gb	(2) Sub j ect to subsection (3) , if the effective date of a chargeable transaction falls within the interim period the tax bands and tax rates applicable to the transaction are the bands and rates specified by the re j ected regulations as applying to the transaction . 
cy-gb	(2) Yn ddarostyngedig i is - adran (3) , os yw’r dyddiad y mae trafodiad trethadwy yn cael effaith o fewn y cyfnod interim , y bandiau treth a’r cyfraddau treth sy’n gymwys i’r trafodiad yw’r bandiau a’r cyfraddau a bennir gan y rheoliadau a wrthodir fel y rhai sy’n gymwys i’r trafodiad . 

en-gb	(3) If — 
cy-gb	(3) Os yw — 

en-gb	the effective date of a chargeable transaction falls within the interim period , and
cy-gb	y dyddiad y mae trafodiad trethadwy yn cael effaith o fewn y cyfnod interim , a

en-gb	subsection (4) , (5) or (6) applies , 
cy-gb	is - adran (4) , (5) neu (6) yn gymwys , 

en-gb	the tax bands and tax rates applicable to the transaction are the bands and rates which would have been applicable had the re j ected regulations not been made . 
cy-gb	y bandiau treth a’r cyfraddau treth sy’n gymwys i’r trafodiad yw’r bandiau a’r cyfraddau a fyddai wedi bod yn gymwys pe na bai’r rheoliadau a wrthodir wedi eu gwneud . 

en-gb	(4) This subsection applies where the buyer — 
cy-gb	(4) M ae’r is - adran hon yn gymwys — 

en-gb	is required by virtue of section 44 to make a return relating to the transaction on or before the filing date and fails to do so , and
cy-gb	pan fo’n ofynnol i’r prynwr , yn rhinwedd adran 44 , ddychwelyd ffurflen dreth mewn perthynas a’r trafodiad ar y dyddiad ffeilio neu cyn hynny , a’i fod yn methu a gwneud hynny , a

en-gb	also fails to make the return on or before the date on which the interim period ends . 
cy-gb	pan fo’r prynwr hefyd yn methu a dychwelyd y ffurflen dreth ar y dyddiad y mae’r cyfnod interim yn dod i ben neu cyn hynny . 

en-gb	(5) This subsection applies where the first return required in relation to the chargeable transaction is required under one of the following provisions — 
cy-gb	(5) M ae’r is - adran hon yn gymwys pan fo’r ffurflen dreth gyntaf sy’n ofynnol mewn perthynas a’r trafodiad trethadwy yn ofynnol o dan un o’r darpariaethau a ganlyn — 

en-gb	section 47 (duty to make return where contingency ceases or consideration is ascertained) ; 
cy-gb	adran 47 (dyletswydd i ddychwelyd ffurflen dreth pan fo digwyddiad dibynnol yn dod i ben neu gydnabyddiaeth yn cael ei chanfod) ; 

en-gb	section 51 (return as a result of later linked transaction) ; 
cy-gb	adran 51 (dychwelyd ffurflen dreth o ganlyniad i drafodiad cysylltiol diweddarach) ; 

en-gb	paragraph 3(4) or 5(5) of Schedule 6 (return as a result of lease continuing) ; 
cy-gb	paragraff 3(4) neu 5(5) o Atodlen 6 (dychwelyd ffurflen dreth o ganlyniad i barhad les) ; 

en-gb	paragraph 13(1) of that Schedule (return where tax underpaid where rent determined on reconsideration) . 
cy-gb	paragraff 13(1) o’r Atodlen honno (dychwelyd ffurflen dreth yn achos tandaliad treth pan bennir rhent wrth ailystyried) . 

en-gb	(6) This subsection applies where — 
cy-gb	(6) M ae’r is - adran hon yn gymwys pan fo — 

en-gb	the buyer in the transaction makes a claim under section 63A of TCMA , 
cy-gb	y prynwr yn y trafodiad yn gwneud hawliad o dan adran 63A o DCRhT , 

en-gb	by virtue of subsection (5) of that section , the assessment of tax chargeable contained in a tax return made in relation to the transaction is treated as having been amended , and
cy-gb	yn rhinwedd is - adran (5) o’r adran honno , yr asesiad o’r dreth sydd i’w chodi a gynhwysir mewn ffurflen dreth a ddychwelir mewn perthynas a’r trafodiad yn cael ei drin fel pe bai wedi ei ddiwygio , ac

en-gb	a further return is required in relation to the transaction under — 
cy-gb	ffurflen dreth bellach yn ofynnol mewn perthynas a’r trafodiad o dan — 

en-gb	a provision mentioned in subsection (5) of this section , 
cy-gb	darpariaeth a grybwyllir yn is - adran (5) o’r adran hon , 

en-gb	section 49 (further return where relief is withdrawn) , or
cy-gb	adran 49 (dychwelyd ffurflen dreth bellach pan dynnir rhyddhad yn 6l) , neu

en-gb	paragraph 24 of Schedule 5 (return where transaction treated as higher rates residential property transaction) . 
cy-gb	paragraff 24 o Atodlen 5 (dychwelyd ffurflen dreth pan fo trafodiad yn cael ei drin fel trafodiad eiddo preswyl cyfraddau uwch) . 

en-gb	(7) But subsection (6) does not affect a return made before the claim is made under section 63A TCMA . 
cy-gb	(7) Ond nid yw is - adran (6) yn effeithio ar ffurflen dreth a ddychwelir cyn i’r hawliad gael ei wneud o dan adran 63A o DCRhT . 

en-gb	(8) Section 63A of TCMA makes provision for relief to be claimed in cases where subsection (2) applies if the amount of tax chargeable is greater than the amount which would have been chargeable had the re j ected regulations not been made . 
cy-gb	(8) M ae adran 63A o DCRhT yn gwneud darpariaeth ar gyfer hawlio rhyddhad mewn achosion pan fo is - adran (2) yn gymwys os yw swm y dreth sydd i’w godi yn fwy na’r swm a fyddai wedi bod i’w godi pe na bai’r rheoliadau a wrthodir wedi eu gwneud . 

en-gb	2 7 A mount of tax chargeable:
cy-gb	2 7 Swm y dreth sydd i'w godi:

en-gb	(1) The amount of tax chargeable in respect of a chargeable transaction which is not one of a number of linked transactions (for which see section 28) is to be calculated as follows . 
cy-gb	(1) M ae swm y dreth sydd i’w godi mewn cysylltiad a thrafodiad trethadwy nad yw’n un o nifer o drafodiadau cysylltiol (gweler adran 28 ynglSin a hynny) i’w gyfrifo fel a ganlyn . 

en-gb	S te p 1 
cy-gb	Cam 1

en-gb	F or each tax band applicable to the transaction , multiply so much of the chargeable consideration for the transaction as falls within the band by the percentage tax rate for that band .
cy-gb	Ar gyfer pob band treth sy’n gymwys i’r trafodiad , lluosi hynny o’r gydnabyddiaeth drethadwy ar gyfer y trafodiad sydd o fewn y band a’r gyfradd dreth ganrannol ar gyfer y band hwnnw . 

en-gb	Calculate the sum of the amounts reached under Step 1 . 
cy-gb	Cyfrifo cyfanswm y symiau sy’n deillio o Gam 1 . 

en-gb	The result is the amount of tax chargeable . 
cy-gb	Y canlyniad yw swm y dreth sydd i’w godi . 

en-gb	(2) But this section does not apply for the purposes of calculating the amount of any tax chargeable in respect of rent where the whole or part of the chargeable consideration for a chargeable transaction is rent ; instead see — 
cy-gb	(2) Ond nid yw’r adran hon yn gymwys at ddibenion cyfrifo unrhyw swm o dreth sydd i’w godi mewn cysylltiad a rhent pan fo’r holl gydnabyddiaeth drethadwy ar gyfer trafodiad trethadwy neu ran ohoni ar ffurf rhent ; gweler yn lle hynny — 

en-gb	in the case of a residential property transaction , paragraph 27 of Schedule 6 and any regulations made under that paragraph which make provision about the tax chargeable in respect of rent in the case of residential leases ; 
cy-gb	yn achos trafodiad eiddo preswyl , baragraff 27 o Atodlen 6 ac unrhyw reoliadau a wneir o dan y paragraff hwnnw sy’n gwneud darpariaeth ynglSin a’r dreth sydd i’w chodi mewn cysylltiad a rhent yn achos lesoedd preswyl ; 

en-gb	in the case of a non-residential property transaction , paragraph 29 of that Schedule which provides for the calculation of tax chargeable in respect of rent in the case of non-residential and mixed leases . 
cy-gb	yn achos trafodiad eiddo amhreswyl , baragraff 29 o’r Atodlen honno sy’n darparu ar gyfer cyfrifo’r dreth sydd i’w chodi mewn cysylltiad a rhent yn achos lesoedd amhreswyl a lesoedd cymysg . 

en-gb	Where a chargeable transaction is one of a number of linked transactions , the amount of tax chargeable in respect of the transaction is to be determined as follows . 
cy-gb	Pan fo trafodiad trethadwy yn un o nifer o drafodiadau cysylltiol , mae swm y dreth sydd i’w godi mewn cysylltiad a’r trafodiad i’w bennu fel a ganlyn . 

en-gb	Calculate the tax which would be chargeable in accordance with section 27(1) , if the chargeable consideration for the transaction were the total consideration . 
cy-gb	Cyfrifo’r dreth a fyddai i’w chodi yn unol ag adran 27(1) , pe bai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad yr holl gydnabyddiaeth . 

en-gb	Divide the chargeable consideration for the transaction by the total consideration . 
cy-gb	Rhannu’r gydnabyddiaeth drethadwy ar gyfer y trafodiad a’r holl gydnabyddiaeth . 

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

en-gb	M ultiply the amount arrived at under Step 1 by the fraction arrived at under Step 2 .
cy-gb	Lluosi’r swm sy’n deillio o Gam 1 a’r ffracsiwn sy’n deillio o Gam 2 . 

en-gb	The result is the amount of tax chargeable . 
cy-gb	Y canlyniad yw’r swm o dreth sydd i’w godi . 

en-gb	In subsection (1) , the "total consideration" is the total of the chargeable consideration for all the linked transactions (not including any chargeable consideration which is rent) . 
cy-gb	Yn is-adran (1) , yr "holl gydnabyddiaeth" yw cyfanswm y gydnabyddiaeth drethadwy ar gyfer yr holl drafodiadau cysylltiol (heb gynnwys unrhyw gydnabyddiaeth drethadwy sydd ar ffurf rhent) . 

en-gb	Where the whole or part of the chargeable consideration for a linked transaction is rent this section does not apply for the purposes of calculating the amount of any tax chargeable in respect of the rent ; instead see — 
cy-gb	Pan fo’r holl gydnabyddiaeth drethadwy ar gyfer trafodiad cysylltiol , neu ran ohoni , ar ffurf rhent nid yw’r adran hon yn gymwys at ddibenion cyfrifo swm unrhyw dreth sydd i’w godi mewn cysylltiad a’r rhent ; gweler yn lle hynny — 

en-gb	in the case of a residential property transaction , paragraph 27 of Schedule 6 and any regulations made under that paragraph , and
cy-gb	yn achos trafodiad eiddo preswyl , baragraff 27 o Atodlen 6 ac unrhyw reoliadau a wneir o dan y paragraff hwnnw , a

en-gb	in the case of a non-residential property transaction , paragraph 30 of that Schedule (calculation of tax chargeable in respect of rent:
cy-gb	yn achos trafodiad eiddo amhreswyl , baragraff 30 o’r Atodlen honno (cyfrifo’r dreth sydd i’w chodi mewn cysylltiad a rhent:

en-gb	linked transactions) . 
cy-gb	trafodiadau cysylltiol) . 

en-gb	2 9 C alculation provisions subject to certain provisions about reliefs Sections 27 and 28 are sub j ect to — 
cy-gb	2 9 D arpariaethau cyfrifo yn ddarostyngedig i ddarpariaethau penodol yngln a rhyddhadau M ae adrannau 27 a 28 yn ddarostyngedig i —

en-gb	Schedule 13 (relief for acquisitions involving multiple dwellings) ; 
cy-gb	Atodlen 13 (rhyddhad ar gyfer caffaeliadau sy’n ymwneud ag anheddau lluosog) ; 

en-gb	paragraph 10 of Schedule 14 (relief for transactions entered into by persons exercising collective rights) ; 
cy-gb	paragraff 10 o Atodlen 14 (rhyddhad ar gyfer trafodiadau yr ymrwymir iddynt gan bersonau sy’n arfer hawliau ar y cyd) ; 

en-gb	Part 3 of Schedule 17 (acquisition relief) ; 
cy-gb	Rhan 3 o Atodlen 17 (rhyddhad caffael) ; 

en-gb	paragraphs 6 and 8 of Schedule 18 (partial charities relief in certain circumstances) . 
cy-gb	paragraffau 6 ac 8 o Atodlen 18 (rhyddhad elusennau rhannol mewn amgylchiadau penodol) . 

en-gb	30 R eliefs
cy-gb	30 R hyddhadau

en-gb	The following Schedules make provision about reliefs and other provision connected to those reliefs — 
cy-gb	M ae’r Atodlenni a ganlyn yn gwneud darpariaeth ynglSin a rhyddhadau a darpariaethau eraill sy’n gysylltiedig a’r rhyddhadau hynny —

en-gb	Schedule 9 (sale and leaseback relief) ; 
cy-gb	Atodlen 9 (rhyddhad gwerthu ac adlesu) ; 

en-gb	Schedule 10 (alternative property finance relief) ; 
cy-gb	Atodlen 10 (rhyddhad cyllid eiddo arall) ; 

en-gb	Schedule 11 (relief for alternative finance investment bonds) ; 
cy-gb	Atodlen 11 (rhyddhad bondiau buddsoddi cyllid arall) ; 

en-gb	Schedule 12 (relief for incorporation of limited liability partnership) ; 
cy-gb	Atodlen 12 (rhyddhad ar gyfer ymgorffori partneriaeth atebolrwydd cyfyngedig) ; 

en-gb	Schedule 14 (relief for certain acquisitions of dwellings) ; 
cy-gb	Atodlen 14 (rhyddhad ar gyfer caffaeliadau penodol o anheddau) ; 

en-gb	Schedule 15 (relief for certain transactions relating to social housing) ; 
cy-gb	Atodlen 15 (rhyddhad ar gyfer trafodiadau penodol sy’n ymwneud a thai cymdeithasol) ; 

en-gb	Schedule 16 (group relief) ; 
cy-gb	Atodlen 16 (rhyddhad grWp) ; 

en-gb	Schedule 17 (reconstruction and acquisition reliefs) ; 
cy-gb	Atodlen 17 (rhyddhad atgyfansoddi a rhyddhad caffael) ; 

en-gb	Schedule 18 (charities relief) ; 
cy-gb	Atodlen 18 (rhyddhad elusennau) ; 

en-gb	Schedule 19 (open-ended investment company reliefs) ; 
cy-gb	Atodlen 19 (rhyddhad i gwmnfau buddsoddi penagored) ; 

en-gb	Schedule 20 (relief for acquisitions by public bodies and health bodies) ; 
cy-gb	Atodlen 20 (rhyddhad ar gyfer caffaeliadau gan gyrff cyhoeddus a chyrff iechyd) ; 

en-gb	Schedule 21 (compulsory purchase relief and planning obligation relief) ; 
cy-gb	Atodlen 21 (rhyddhad prynu gorfodol a rhyddhad rhwymedigaethau cynllunio) ; 

en-gb	Schedule 22 (miscellaneous reliefs) . 
cy-gb	Atodlen 22 (rhyddhadau amrywiol) . 

en-gb	The following provisions of this Act provide relief from tax for certain land transactions (and accordingly if relief is claimed such transactions are not chargeable transactions) — 
cy-gb	M ae’r darpariaethau a ganlyn yn y Ddeddf hon yn darparu rhyddhad rhag treth ar gyfer trafodiadau tir penodol (ac felly os hawlir rhyddhad nid yw trafodiadau o’r fath yn drafodiadau trethadwy) —

en-gb	paragraphs 18(2) and 19(2) of Schedule 2 (relief for notional transactions associated with assignments of rights and relief for certain subsales) ; 
cy-gb	paragraffau 18(2) a 19(2) o Atodlen 2 (rhyddhad ar gyfer trafodiadau tybiannol y mae cyswllt rhyngddynt ag aseinio hawliau a rhyddhad ar gyfer iswerthiannau penodol) ; 

en-gb	paragraph 1 of Schedule 9 (sale and leaseback relief) ; 
cy-gb	paragraff 1 o Atodlen 9 (rhyddhad gwerthu ac adlesu) ; 

en-gb	paragraphs 2 and 3 of Schedule 10 (relief for certain alternative property finance transactions) ; 
cy-gb	paragraffau 2 a 3 o Atodlen 10 (rhyddhad ar gyfer trafodiadau cyllid eiddo arall penodol) ; 

en-gb	paragraphs 13(1) and 15(1) of Schedule 11 (relief for certain transactions relating to alternative finance investment bonds) ; 
cy-gb	paragraffau 13(1) a 15(1) o Atodlen 11 (rhyddhad ar gyfer trafodiadau penodol sy’n ymwneud a bondiau buddsoddi cyllid arall) ; 

en-gb	paragraph 1 of Schedule 12 (relief for incorporation of limited liability partnership) ; 
cy-gb	paragraff 1 o Atodlen 12 (rhyddhad ar gyfer ymgorffori partneriaeth atebolrwydd cyfyngedig) ; 

en-gb	paragraphs 2(1) , 3(1) , 4(1) , 5(1) , 6(1) and 7(1) of Schedule 14 (relief for certain acquisitions of dwellings) ; 
cy-gb	paragraffau 2(1) , 3(1) , 4(1) , 5(1) , 6(1) a 7(1) o Atodlen 14 (rhyddhad ar gyfer caffaeliadau anheddau penodol) ; 

en-gb	paragraph 4 of Schedule 15 (shared ownership leases : 
cy-gb	paragraff 4 o Atodlen 15 (lesoedd rhanberchnogaeth : 

en-gb	relief for certain reversions) ; 
cy-gb	rhyddhad ar gyfer rifersiynau penodol) ; 

en-gb	paragraph 6(2) of that Schedule (shared ownership leases : 
cy-gb	paragraff 6(2) o’r Atodlen honno (lesoedd rhanberchnogaeth : 

en-gb	relief for certain staircasing transactions) ; 
cy-gb	rhyddhad ar gyfer trafodiadau cynyddu perchentyaeth penodol) ; 

en-gb	paragraph 13 of that Schedule (shared ownership trust relief : 
cy-gb	paragraff 13 o’r Atodlen honno (rhyddhad ymddiriedolaeth ranberchnogaeth : 

en-gb	transfer upon termination) ; 
cy-gb	trosglwyddo ar derfyniad) ; 

en-gb	paragraph 14 of that Schedule (shared ownership trusts : 
cy-gb	paragraff 14 o’r Atodlen honno (ymddiriedolaethau rhanberchnogaeth : 

en-gb	paragraph 19(1) of that Schedule (relief for certain acquisitions by social housing providers) ; 
cy-gb	paragraff 19(1) o’r Atodlen honno (rhyddhad ar gyfer caffaeliadau penodol gan ddarparwyr tai cymdeithasol) ; 

en-gb	paragraph 2(1) of Schedule 16 (group relief) ; 
cy-gb	paragraff 2(1) o Atodlen 16 (rhyddhad grp) ; 

en-gb	paragraph 2(1) of Schedule 17 (reconstruction relief) ;
cy-gb	paragraff 2(1) o Atodlen 17 (rhyddhad atgyfansoddi) ; 

en-gb	paragraphs 3(1) and 5 of Schedule 18 (charities relief) ; 
cy-gb	paragraffau 3(1) a 5 o Atodlen 18 (rhyddhad elusennau) ; 

en-gb	paragraphs 1(1) and 2(1) of Schedule 19 (open-ended investment companies relief) ; 
cy-gb	paragraffau 1(1) a 2(1) o Atodlen 19 (rhyddhad i gwmnIau buddsoddi penagored) ; 

en-gb	paragraphs 1(1) and 2 of Schedule 20 (relief for acquisitions by public bodies and health bodies) ; 
cy-gb	paragraffau 1(1) a 2 o Atodlen 20 (rhyddhad ar gyfer caffaeliadau gan gyrff cyhoeddus a chyrff iechyd) ; 

en-gb	paragraphs 1(1) and 2(1) of Schedule 21 (compulsory purchase relief and planning obligation relief) ; 
cy-gb	paragraffau 1(1) a 2(1) o Atodlen 21 (rhyddhad prynu gorfodol a rhyddhad rhwymedigaethau cynllunio) ; 

en-gb	Schedule 22 (miscellaneous reliefs).
cy-gb	Atodlen 22 (rhyddhadau amrywiol).

en-gb	(3) The following provisions of this Act provide relief for certain chargeable transactions in the manner specified in the respective provision-
cy-gb	(3) Mae’r darpariaethau a ganlyn yn y Ddeddf hon yn darparu rhyddhad i drafodiadau trethadwy penodol yn y modd a bennir yn y ddarpariaeth berthnasol—

en-gb	paragraph 19(3) of Schedule 2 (partial relief for certain subsales) ; Schedule 13 (relief for acquisitions involving multiple dwellings) ; 
cy-gb	paragraff 19(3) o Atodlen 2 (rhyddhad rhannol ar gyfer iswerthiannau penodol) ; Atodlen 13 (rhyddhad ar gyfer caffaeliadau sy’n ymwneud ag anheddau lluosog) ; 

en-gb	paragraphs 2(3) , 3(4) , 4(4) , 5(3) , 6(4) and 7(3) of Schedule 14 (partial relief for certain acquisitions of dwellings which exceed the permitted area) ; 
cy-gb	paragraffau 2(3) , 3(4) , 4(4) , 5(3) , 6(4) a 7(3) o Atodlen 14 (rhyddhad rhannol ar gyfer caffaeliadau penodol o anheddau sy’n fwy na’r arwynebedd a ganiateir) ; 

en-gb	paragraph 10 of that Schedule (relief for transactions entered into by persons exercising collective rights) ; 
cy-gb	paragraff 10 o’r Atodlen honno (rhyddhad ar gyfer trafodiadau yr ymrwymir iddynt gan bersonau sy’n arfer hawliau ar y cyd) ; 

en-gb	paragraph 2 of Schedule 15 (relief relating to contingent consideration in the case of a right to buy transaction) ; 
cy-gb	paragraff 2 o Atodlen 15 (rhyddhad sy’n gysylltiedig a chydnabyddiaeth ddibynnol yn achos trafodiad hawl i brynu) ; 

en-gb	paragraph 3 of that Schedule (shared ownership leases : 
cy-gb	paragraff 3 o’r Atodlen honno (lesoedd rhanberchnogaeth : 

en-gb	election for consideration to be taken to be market value) ; 
cy-gb	dewis i gymryd mai’r gwerth marchnadol yw’r gydnabyddiaeth) ; 

en-gb	paragraph 5 of that Schedule (shared ownership leases where staircasing allowed : 
cy-gb	paragraff 5 o’r Atodlen honno (lesoedd rhanberchnogaeth pan ganiateir cynyddu perchentyaeth : 

en-gb	election for consideration to be based on open market value) ; 
cy-gb	dewis i’r gydnabyddiaeth fod yn seiliedig ar werth ar y farchnad agored) ; 

en-gb	paragraph 12 of that Schedule (shared ownership trusts:
cy-gb	paragraff 12 o’r Atodlen honno (ymddiriedolaethau rhanberchnogaeth:

en-gb	(4) Any relief under the any of the provisions mentioned in subsections (2) and (3) (other than relief under paragraph 3 of Schedule 22 (visiting forces and international military headquarters reliefs)) must be claimed in the first return made in relation to the land transaction , or in an amendment of that return . 
cy-gb	(4) Rhaid hawlio unrhyw ryddhad o dan unrhyw un neu ragor o’r darpariaethau a grybwyllir yn is - adrannau (2) a (3) (ac eithrio rhyddhad o dan baragraff 3 o Atodlen 22 (rhyddhad lluoedd arfog sy’n ymweld a rhyddhad pencadlysoedd milwrol rhyngwladol)) ar y ffurflen dreth gyntaf a ddychwelir mewn perthynas a’r trafodiad tir , neu mewn diwygiad i’r ffurflen honno . 

en-gb	(5) Relief under paragraph 3 of Schedule 22 — 
cy-gb	(5) M ewn perthynas a rhyddhad o dan baragraff 3 o Atodlen 22 — 

en-gb	may be claimed in the return for the land transaction , or in an amendment of that return , or
cy-gb	gellir ei hawlio ar y ffurflen dreth ar gyfer y trafodiad tir , neu mewn diwygiad i’r ffurflen honno , neu

en-gb	if not claimed in the return or amended return and the period allowed for amendment of the return has ended , may be claimed by making a claim for repayment of any amount of tax overpaid (see Chapter 7 of Part 3 of TC M A) , 
cy-gb	os na chaiff ei hawlio ar y ffurflen dreth neu’r ffurflen dreth ddiwygiedig a bod y cyfnod a ganiateir ar gyfer diwygio’r ffurflen dreth wedi dod i ben , gellir ei hawlio drwy hawlio ad - daliad am unrhyw swm o dreth a ordalwyd (gweler Pennod 7 o Ran 3 o DCRhT) , 

en-gb	and section 78 of TC M A (time limit for making claims) does not apply to a claim for relief under paragraph 3 of Schedule 22 . 
cy-gb	ac nid yw adran 78 o DCRhT (terfyn amser ar gyfer gwneud hawliadau) yn gymwys i hawliad am ryddhad o dan baragraff 3 o Atodlen 22 . 

en-gb	(6) The Welsh M inisters may by regulations amend this Act so as to — 
cy-gb	(6) Caiff Gweinidogion Cymru ddiwygio’r Ddeddf hon drwy reoliadau er mwyn — 

en-gb	add a relief ; 
cy-gb	ychwanegu rhyddhad ; 

en-gb	modify a relief ; 
cy-gb	addasu rhyddhad ; 

en-gb	remove a relief ; 
cy-gb	dileu rhyddhad ; 

en-gb	modify section 31 . 
cy-gb	addasu adran 31 . 

en-gb	3 1 R eliefs:
cy-gb	3 1 R hyddhad:

en-gb	(1) Relief is not available under any of the provisions mentioned in subsection (2) or (3) of section 30 in respect of a land transaction — 
cy-gb	(1) Nid yw rhyddhad ar gael o dan unrhyw un neu ragor o’r darpariaethau a grybwyllir yn is - adran (2) neu (3) o adran 30 mewn cysylltiad a thrafodiad tir — 

en-gb	which is a tax avoidance arrangement , or
cy-gb	sy’n drefniant osgoi trethi , neu

en-gb	which forms part of arrangements which are tax avoidance arrangements . 
cy-gb	sy’n rhan o drefniadau sy’n drefniadau osgoi trethi . 

en-gb	(2) An arrangement is a "tax avoidance arrangement" if — 
cy-gb	(2) M ae trefniant yn "trefniant osgoi trethi" — 

en-gb	the obtaining of a tax advantage for any person is the main purpose , or one of the main purposes , of the buyer in the land transaction entering into the arrangement , and
cy-gb	os cael mantais drethiannol ar gyfer unrhyw berson yw’r prif ddiben , neu un o’r prif ddibenion , pam y mae’r prynwr yn y trafodiad tir yn ymrwymo i’r trefniant , a

en-gb	the arrangement lacks genuine economic or commercial substance other than the obtaining of a tax advantage . 
cy-gb	os nad oes sylwedd economaidd na masnachol dilys i’r trefniant ac eithrio cael mantais drethiannol . 

en-gb	" arrangement " ( " trefniant " ) includes any transaction , scheme , agreement , grant , understanding , promise , undertaking or series of any of those things (whether or not legally enforceable) ;
cy-gb	mae " trefniant " ( " arrangement " ) yn cynnwys unrhyw drafodiad , unrhyw gynllun , unrhyw gytundeb , unrhyw grant , unrhyw ddealltwriaeth , unrhyw addewid , unrhyw ymgymeriad 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	" tax " ( " treth " ) means land transaction tax , income tax , corporation tax , capital gains tax , stamp duty land tax , stamp duty reserve tax or stamp duty ;
cy-gb	ystyr " treth " ( " tax " ) yw treth trafodiadau tir , treth incwm , treth gorfforaeth , treth enillion cyfalaf , treth dir y dreth stamp , treth gadw y dreth stamp neu’r dreth stamp . 

en-gb	" tax advantage " ( "mantais drethiannol " ) means —
cy-gb	ystyr " mantais drethiannol " ( " tax ad v antage " ) yw — 

en-gb	relief or increased relief from tax , 
cy-gb	rhyddhad rhag treth neu gynnydd mewn rhyddhad rhag treth , 

en-gb	repayment or increased repayment of tax , 
cy-gb	ad - daliad treth neu gynnydd mewn ad - daliad treth , 

en-gb	avoidance or reduction of a charge to tax , or
cy-gb	osgoi neu leihau swm y codir treth arno , neu

en-gb	deferral of a payment of tax or advancement of a repayment of tax . 
cy-gb	gohirio talu treth neu ddwyn ymlaen ad - daliad treth ; 

en-gb	PART 4
cy-gb	RHAN 4

en-gb	3 2 Leases
cy-gb	3 2 Lesoedd

en-gb	(1) In this Act , " lease " means — 
cy-gb	(1) Yn y Ddeddf hon , ystyr " les " yw — 

en-gb	an interest or right in or over land for a term of years (whether fixed or periodic) , or
cy-gb	buddiant neu hawl mewn tir neu dros dir am gyfnod o flynyddoedd (boed benodol neu gyfnodol) , neu

en-gb	any other interest or right in or over land terminable by a period of notice or by notice at any time (other than a tenancy at will , being an exempt interest by virtue of section 5(1)(c)) . 
cy-gb	unrhyw fuddiant neu hawl arall mewn tir neu dros dir y gellir ei derfynu drwy roi cyfnod o rybudd neu hysbysiad ar unrhyw adeg (ac eithrio tenantiaeth wrth ewyllys , sy’n fuddiant esempt yn rhinwedd adran 5(1)(c)) . 

en-gb	(2) Schedule 6 makes further provision about leases . 
cy-gb	(2) M ae Atodlen 6 yn gwneud darpariaeth bellach ynghylch lesoedd . 

en-gb	APPLICATION O F ACT AND TCMA TO CERTAIN PERSONS AND BODIES 33 C ompanies 
cy-gb	CY M HWYSO’R DDEDDF A DCRHT I BERSONAU A CHYRFF PENODOL 33 Cwmnfau 

en-gb	(1) In this Act , " company ", except as otherwise provided , means any body corporate or unincorporated association , but does not include a partnership . 
cy-gb	(1) Yn y Ddeddf hon , mae " cwmni ", oni ddarperir fel arall , yn golygu unrhyw gorff corfforaethol neu gymdeithas anghorfforedig , ond nid yw’n cynnwys partneriaeth . 

en-gb	(2) Everything to be done by a company under this Act , or under TCMA as it applies in relation to land transaction tax , is to be done by the company acting through — 
cy-gb	(2) M ae popeth sydd i’w wneud gan gwmni o dan y Ddeddf hon , neu o dan DCRhT fel y mae’n gymwys mewn perthynas a threth trafodiadau tir , i’w wneud gan y cwmni gan weithredu drwy — 

en-gb	the proper officer of the company , or
cy-gb	swyddog priodol y cwmni , neu

en-gb	another person having for the time being the express , implied or apparent authority of the company to act on its behalf for the purpose . 
cy-gb	person arall sydd ag awdurdod datganedig , ymhlyg neu ymddangosiadol y cwmni am y tro i weithredu ar ei ran at y diben . 

en-gb	(3) Subsection (2)(b) does not apply where a liquidator has been appointed for the company . 
cy-gb	(3) Nid yw is - adran (2)(b) yn gymwys pan fo datodwr wedi ei benodi ar gyfer y cwmni . 

en-gb	(4) F or the purposes of this Act , and TCMA as it applies in relation to land transaction tax — 
cy-gb	(4) At ddibenion y Ddeddf hon , a DCRhT fel y mae’n gymwys i dreth trafodiadau tir — 

en-gb	the proper officer of a body corporate is the secretary , or person acting as secretary , of the body , and
cy-gb	swyddog priodol corff corfforaethol yw ysgrifennydd y corff , neu berson sy’n gweithredu fel ei ysgrifennydd , a

en-gb	the proper officer of an unincorporated association , or of a body corporate that does not have a proper officer within paragraph (a) , is the treasurer , or person acting as treasurer , of the association or body . 
cy-gb	swyddog priodol cymdeithas anghorfforedig , neu gorff corfforaethol nad oes ganddo swyddog priodol o fewn paragraff (a) , yw trysorydd y gymdeithas neu’r corff , neu berson sy’n gweithredu fel trysorydd . 

en-gb	(5) Subsection (4) does not apply if a liquidator or administrator has been appointed for the company . 
cy-gb	(5) Nid yw is - adran (4) yn gymwys os oes datodwr neu weinyddwr wedi ei benodi ar gyfer y cwmni . 

en-gb	(6) If a liquidator or administrator has been appointed for the company , then - 
cy-gb	(6) Os oes datodwr neu weinyddwr wedi ei benodi ar gyfer y cwmni yna — 

en-gb	the liquidator or the administrator is the proper officer , and
cy-gb	y datodwr neu’r gweinyddwr yw’r swyddog priodol , a

en-gb	if two or more persons are appointed to act j ointly or concurrently as the administrator of the company , the proper officer is - 
cy-gb	os penodir dau berson neu ragor i weithredu ar y cyd neu’n gydamserol fel gweinyddwr y cwmni , y swyddog priodol — 

en-gb	such one of them as is specified in a notice given to WRA by those persons for the purposes of this section , or
cy-gb	yw pa un bynnag ohonynt a bennir mewn hysbysiad a roddir i ACC gan y personau hynny at ddibenion yr adran hon , neu

en-gb	where WRA is not so notified , such one or more of those persons as WRA may designate as the proper officer for those purposes . 
cy-gb	pan na fo ACC wedi ei hysbysu felly , yw pa un neu ragor bynnag o’r personau hynny a ddynodir gan ACC fel y swyddog priodol at y dibenion hynny . 

en-gb	(7) The Welsh M inisters may by regulations make further provision about the application of this Act , and TC M A as it applies in relation to land transaction tax , to companies or a description of company specified in the regulations . 
cy-gb	(7) Caiff Gweinidogion Cymru drwy reoliadau wneud darpariaeth bellach ynghylch cymhwyso’r Ddeddf hon , a DCRhT fel y mae’n gymwys mewn perthynas a threth trafodiadau tir , i gwmnfau neu ddisgrifiad o gwmni a bennir yn y rheoliadau . 

en-gb	(8) Regulations under subsection (7) may (among other things) amend or repeal any provision of this Act or TC M A . 
cy-gb	(8) Caiff rheoliadau o dan is - adran (7) ddiwygio neu ddiddymu unrhyw ddarpariaeth yn y Ddeddf hon neu DCRhT (ymysg pethau eraill) . 

en-gb	34 Unit trust schemes
cy-gb	34 Cynlluniau ymddiriedolaeth unedau

en-gb	(1) This Act (with the exception of the provisions mentioned in subsection (8)) , and TC M A as it applies in relation to land transaction tax , apply in relation to a unit trust scheme as if - 
cy-gb	(1) Mae’r Ddeddf hon (ac eithrio’r darpariaethau a grybwyllir yn is - adran (8)) , a DCRhT fel y mae’n gymwys i dreth trafodiadau tir , yn gymwys mewn perthynas a chynllun ymddiriedolaeth unedau fel pe bai — 

en-gb	the trustees were a company , and
cy-gb	yr ymddiriedolwyr yn gwmni , a

en-gb	the rights of the unit holders were shares in the company . 
cy-gb	hawliau’r deiliaid unedau yn gyfranddaliadau yn y cwmni . 

en-gb	(2) Each of the parts of an umbrella scheme is to be regarded as a separate unit trust scheme and the scheme as a whole is not so regarded . 
cy-gb	(2) Ystyrir pob rhan o gynllun ambarél yn gynllun ymddiriedolaeth unedau ar wahan ac nid yw’r cynllun yn ei gyfanrwydd yn cael ei ystyried felly . 

en-gb	(3) In this section and section 35 , an " umbrella scheme " means a unit trust scheme - 
cy-gb	(3) Yn yr adran hon ac adran 35 , ystyr " cynllun ambarél " yw cynllun ymddiriedolaeth unedau — 

en-gb	that provides arrangements for separate pooling of the contributions of participants and the profits or income out of which payments are to be made for them , and
cy-gb	sy’n darparu trefniadau ar gyfer cronni ar wahan gyfraniadau cyfranogwyr a’r elw neu’r incwm y mae taliadau i’w rhoi ar eu cyfer ohonynt , a

en-gb	under which the participants are entitled to exchange rights in one pool for rights in another . 
cy-gb	y mae gan y cyfranogwyr hawl i gyfnewid hawliau mewn un gronfa am hawliau mewn cronfa arall oddi tano . 

en-gb	(4) A " part " of an umbrella scheme means such of the arrangements as relate to a separate pool . 
cy-gb	(4) Ystyr " rhan " o gynllun ambarél yw’r trefniadau hynny sy’n ymwneud a chronfa ar wahan . 

en-gb	(5) In this Act , sub j ect to any regulations under subsection (6) - 
cy-gb	(5) Yn y Ddeddf hon , yn ddarostyngedig i unrhyw reoliadau o dan is - adran (6) — 

en-gb	" unit trust scheme " ( " cynllun ymddiriedolaeth unedau " ) has the same meaning as in the F inancial Services and M arkets Act 2000 (c .
cy-gb	mae i " cynllun ymddiriedolaeth unedau " yr un ystyr ag a roddir i " unit trust scheme " yn Neddf Gwasanaethau a M archnadoedd Ariannol 2000 (p . 

en-gb	8) (see section 237 of that Act) , and
cy-gb	8) (gweler adran 237 o’r Ddeddf honno) , ac

en-gb	" unit holder " ( " deiliad unedau " ) means a participant in a unit trust scheme .
cy-gb	ystyr " deiliad unedau " ( " unit holder " ) yw cyfranogwr mewn cynllun ymddiriedolaeth unedau . 

en-gb	The Welsh M inisters may by regulations provide that a scheme of a description specified in the regulations is to be treated as not being a unit trust scheme for the purposes of this Act , and TC M A as it applies in relation to land transaction tax . 
cy-gb	Caiff Gweinidogion Cymru drwy reoliadau ddarparu bod cynllun o ddisgrifiad a bennir yn y rheoliadau i’w drin fel cynllun nad yw’n gynllun ymddiriedolaeth unedau at ddibenion y Ddeddf hon , a DCRhT fel y mae’n gymwys i dreth trafodiadau tir . 

en-gb	Section 620 of the Corporation Tax Act 2010 (c . 
cy-gb	M ae adran 620 o Ddeddf Treth Gorfforaeth 2010 (p .

en-gb	4) (court investment funds treated as authorised unit trusts) applies for the purposes of this Act as it applies for the purposes of that Act , but as if references to an authorised unit trust were references to a unit trust scheme . 
cy-gb	4) (trin cronfeydd buddsoddi llys fel ymddiriedolaethau unedau awdurdodedig) yn gymwys at ddibenion y Ddeddf hon fel y mae’n gymwys at ddibenion y Ddeddf honno , ond fel pe bai cyfeiriadau at " authorised unit trust " yn gyfeiriadau at " unit trust scheme ".

en-gb	A unit trust scheme is not to be treated as a company for the purposes of Schedules 16 (group relief) and 17 (reconstruction relief or acquisition relief) . 
cy-gb	Nid yw cynllun ymddiriedolaeth unedau i’w drin fel cwmni at ddibenion Atodlenni 16 (rhyddhad grcvp) ac 17 (rhyddhad atgyfansoddi neu ryddhad caffael) . 

en-gb	35 Open-ended investment companies
cy-gb	35 Cwmniau buddsoddi penagored

en-gb	(1) The Welsh M inisters may by regulations make such provision as they consider appropriate for securing that the provisions of this Act and TC M A have effect in relation to — 
cy-gb	(1) Caiff Gweinidogion Cymru drwy reoliadau wneud unrhyw ddarpariaeth y maent yn ystyried ei bod yn briodol er mwyn sicrhau bod darpariaethau’r Ddeddf hon a DCRhT yn cael effaith mewn perthynas ag — 

en-gb	open-ended investment companies of such description as may be specified in the regulations , and
cy-gb	cwmnfau buddsoddi penagored o unrhyw ddisgrifiad a bennir yn y rheoliadau , a

en-gb	transactions involving such companies , 
cy-gb	trafodiadau sy’n ymwneud a chwmnlau o’r fath , 

en-gb	in a manner corresponding , sub j ect to such modifications as the Welsh M inisters consider appropriate , to the manner in which they have effect in relation to unit trust schemes and transactions involving such unit trust schemes . 
cy-gb	mewn modd sy’n cyfateb , yn ddarostyngedig i unrhyw addasiadau y mae Gweinidogion Cymru yn ystyried eu bod yn briodol , i’r modd y maent yn cael effaith mewn perthynas a chynlluniau ymddiriedolaeth unedau a thrafodiadau sy’n ymwneud a chynlluniau ymddiriedolaeth unedau o’r fath . 

en-gb	(2) Regulations under subsection (1) may in particular make provision — 
cy-gb	(2) Caiff rheoliadau o dan is - adran (1) wneud darpariaeth , yn benodol — 

en-gb	modifying the operation of any provision specified in the regulations in relation to open-ended investment companies so as to secure that arrangements for treating the assets of such a company as assets comprised in separate pools are given an effect corresponding to that of equivalent arrangements constituting the separate parts of an umbrella scheme;
cy-gb	sy’n addasu’r modd y gweithredir unrhyw ddarpariaeth a bennir yn y rheoliadau mewn perthynas a chwmnIau buddsoddi penagored er mwyn sicrhau bod effaith trefniadau ar gyfer trin asedau cwmni o’r fath fel asedau mewn cronfeydd ar wahan yn cyfateb i effaith trefniadau cyfatebol ar gyfer rhannau ar wahan cynllun ambarel;

en-gb	treating the separate parts of the undertaking of an open-ended investment company in relation to which such provision is made as distinct companies for the purposes of this Act , and TC M A as it applies in relation to land transaction tax . 
cy-gb	sy’n trin rhannau ar wahan o ymgymeriad cwmni buddsoddi penagored y gwneir darpariaeth o’r fath yn ei gylch fel cwmnfau gwahanol at ddibenion y Ddeddf hon , a DCRhT fel y mae’n gymwys i dreth trafodiadau tir . 

en-gb	(3) In this section , " open-ended investment company " has the meaning given by section 236 of the F inancial Services and M arkets Act 2000 (c . 
cy-gb	(3) Yn yr adran hon , mae i " cwmni buddsoddi penagored " yr ystyr a roddir i " open - ended in v estment company " gan adran 236 o Ddeddf Gwasanaethau a M archnadoedd Ariannol 2000 (p . 

en-gb	8) . 
cy-gb	8) . 

en-gb	36 C o-ownership authorised contractual schemes
cy-gb	36 Cynlluniau contractiol awdurdodedig cyfberchnogaeth

en-gb	(1) This Act (with the exception of the provisions mentioned in subsection (9)) , and TC M A as it applies in relation to land transaction tax , apply in relation to a co-ownership authorised contractual scheme as if — 
cy-gb	(1) M ae’r Ddeddf hon (ac eithrio’r darpariaethau a grybwyllir yn is - adran (9)) , a DCRhT fel y mae’n gymwys i dreth trafodiadau tir , yn gymwys mewn perthynas a chynllun contractiol awdurdodedig cyfberchnogaeth fel pe bai — 

en-gb	(a) the scheme were a company , and
cy-gb	(a) y cynllun yn gwmni , a

en-gb	(b) the rights of the participants were shares in the company . 
cy-gb	(b) hawliau’r cyfranogwyr yn gyfranddaliadau yn y cwmni . 

en-gb	(2) An " umbrella COACS " means a co-ownership authorised contractual scheme-
cy-gb	(2) Ystyr " CCAC ambarél " yw cynllun contractiol awdurdodedig cyfberchnogaeth — 

en-gb	whose arrangements provide for separate pooling of the contributions of the participants and the profits or income out of which payments are made to them ( " pooling arrangements " ) , and
cy-gb	y mae ei drefniadau yn darparu ar gyfer cronni ar wahân gyfraniadau cyfranogwyr a’r elw neu’r incwm y gwneir taliadau iddynt ohonynt ( " trefniadau ar gyfer cronni " ) , a

en-gb	(3) A " sub-scheme ", in relation to an umbrella COACS , means such of the pooling arrangements as relate to a separate pool . 
cy-gb	(3) Ystyr " is - gynllun ", mewn perthynas a CCAC ambarél , yw hynny o’r trefniadau ar gyfer cronni sy’n ymwneud a chronfa ar wahan . 

en-gb	(4) Each of the sub-schemes of an umbrella COACS is to be regarded as a separate co-ownership authorised contractual scheme , and the umbrella COACS as a whole is not so regarded . 
cy-gb	(4) Ystyrir pob un o is - gynlluniau CCAC ambarél yn gynllun contractiol awdurdodedig cyfberchnogaeth ar wahân , ac nid yw’r CCAC ambarél yn ei gyfanrwydd yn cael ei ystyried felly . 

en-gb	(5) In relation to a sub-scheme of an umbrella COACS-
cy-gb	(5) M ewn perthynas ag is - gynllun CCAC ambarél — 

en-gb	references to chargeable interests are references to such of the chargeable interests as , under the pooling arrangements , form part of the separate pool to which the sub-scheme relates , and
cy-gb	mae cyfeiriadau at fuddiannau trethadwy yn gyfeiriadau at hynny o’r buddiannau trethadwy sydd , o dan y trefniadau cronni , yn ffurfio rhan o’r gronfa ar wahân y mae’r is - gynllun yn ymwneud a hi , a

en-gb	references to the scheme documents are references to such parts of the documents as apply to the sub-scheme . 
cy-gb	mae cyfeiriadau at ddogfennau’r cynllun yn gyfeiriadau at y rhannau hynny o’r dogfennau sy’n gymwys i’r is - gynllun . 

en-gb	(6) References to a co-ownership authorised contractual scheme are treated as including a collective investment scheme which-
cy-gb	(6) M ae cyfeiriadau at gynllun contractiol awdurdodedig cyfberchnogaeth yn cael eu trin fel pe baent yn cynnwys cynllun buddsoddi torfol — 

en-gb	is constituted under the law of an EEA State other than the U nited Kingdom by a contract , 
cy-gb	a gyfansoddir o dan gyfraith Gwladwriaeth AEE ac eithrio’r Deyrnas Unedig drwy gontract , 

en-gb	is managed by a body corporate incorporated under the law of an EEA State , and
cy-gb	a reolir gan gorff corfforaethol a gorfforir o dan gyfraith Gwladwriaeth AEE , ac

en-gb	is authorised under the law of the EEA State mentioned in paragraph (a) in a way which makes it , under that law , the equivalent of a co-ownership authorised contractual scheme as defined in subsection (7) , 
cy-gb	a awdurdodir o dan gyfraith y Wladwriaeth AEE a grybwyllir ym mharagraff (a) mewn ffordd sy’n golygu ei fod , o dan y gyfraith honno , yn cyfateb i gynllun contractiol awdurdodedig cyfberchnogaeth fel y’i diffinnir yn is - adran (7) , 

en-gb	provided that , apart from this section , no charge to tax is capable of arising to the scheme under this Act . 
cy-gb	ar yr amod , ar wahân i’r adran hon , na ellir codi unrhyw dreth ar y cynllun o dan y Ddeddf hon . 

en-gb	(7) Sub j ect to any regulations under subsection (8)-
cy-gb	(7) Yn ddarostyngedig i unrhyw reoliadau o dan is - adran (8) — 

en-gb	" co-ownership authorised contractual scheme " ( " cynllun contractiol awdurdodedig cyfberchnogaeth " ) means a co-ownership scheme which is authorised for the purposes of the F inancial Services and M arkets Act 2000 (c .
cy-gb	ystyr " cynllun contractiol awdurdodedig cyfberchnogaeth " ( "c o-ownershi p authorised c ontra c tual s c heme " ) yw cynllun cyfberchnogaeth a awdurdodir at ddibenion Deddf Gwasanaethau a M archnadoedd Ariannol 2000 (p . 

en-gb	8) by an authorisation order in force under section 261D(1) of that Act;
cy-gb	8) drwy orchymyn awdurdodi sydd mewn grym o dan adran 261D(1) o’r Ddeddf honno;

en-gb	" co-ownership scheme " ( " cynllun cyfberchnogaeth " ) has the same meaning as in the F inancial Services and M arkets Act 2000 (c .
cy-gb	mae i " cynllun cyfberchnogaeth " yr un ystyr ag a roddir i " co - ownership scheme " yn Neddf Gwasanaethau a M archnadoedd Ariannol 2000 (p . 

en-gb	8) (see section 235A of that Act) .
cy-gb	8) (gweler adran 235A o’r Ddeddf honno) . 

en-gb	(8) The Welsh M inisters may by regulations provide that a scheme of a description specified in the regulations is to be treated as not being a co-ownership authorised contractual scheme for the purposes of this Act , and TC M A as it applies in relation to land transaction tax . 
cy-gb	(8) Caiff Gweinidogion Cymru drwy reoliadau ddarparu bod cynllun o ddisgrifiad a bennir yn y rheoliadau i’w drin fel cynllun nad yw’n gynllun contractiol awdurdodedig cyfberchnogaeth at ddibenion y Ddeddf hon , a DCRhT fel y mae’n gymwys i dreth trafodiadau tir . 

en-gb	A co-ownership authorised contractual scheme is not to be treated as a company for the purposes of Schedules 16 (group relief) and 17 (reconstruction relief or acquisition relief) . 
cy-gb	Nid yw cynllun contractiol awdurdodedig cyfberchnogaeth i’w drin fel cwmni at ddibenion Atodlenni 16 (rhyddhad grcvp) ac 17 (rhyddhad atgyfansoddi neu ryddhad caffael) . 

en-gb	Anything required or authorised to be done under this Act or TC M A by or in relation to the buyer in a land transaction is to be done by or in relation to the operator of a co-ownership authorised contractual scheme ; and accordingly section 33(2) to (6) does not apply in relation to a scheme to which this section applies . 
cy-gb	M ae unrhyw beth y mae’n ofynnol ei wneud neu yr awdurdodir ei wneud o dan y Ddeddf hon neu o dan DCRhT gan y prynwr mewn trafodiad tir , neu mewn perthynas ag ef , i’w wneud gan weithredwr cynllun contractiol awdurdodedig cyfberchnogaeth , neu mewn perthynas ag ef ; ac yn unol a hynny nid yw adran 33(2) i (6) yn gymwys mewn perthynas a chynllun y mae’r adran hon yn gymwys iddo .

en-gb	But where the operator of the scheme is a body corporate , section 33(2) to (6) applies in relation to the operator , with the references to a company in those subsections having effect as though they were references to the operator . 
cy-gb	Ond pan fo gweithredwr y cynllun yn gorff corfforaethol , mae adran 33(2) i (6) yn gymwys mewn perthynas a’r gweithredwr , ac mae’r cyfeiriadau at gwmni yn yr is - adrannau hynny yn cael effaith fel pe baent yn gyfeiriadau at y gweithredwr . 

en-gb	In this section — 
cy-gb	Yn yr adran hon — 

en-gb	" collective investment scheme " ( " cynllun buddsoddi torfol " ) has the meaning given by section 235 of the F inancial Services and M arkets Act 2000 (c . 
cy-gb	mae " cyfranogwr " i’w ddarllen yn unol a " participant " yn adran 235 o Ddeddf Gwasanaethau a M archnadoedd Ariannol 2000 (p . 

en-gb	8) ; 
cy-gb	8) ; 

en-gb	" operator " ( " gweithredwr " ) —
cy-gb	mewn perthynas a " gweithredwr " ( " o p erator " ) — 

en-gb	in relation to a co-ownership authorised contractual scheme constituted under the law of the U nited Kingdom , has the meaning given by section 237(2) of the F inancial Services and M arkets Act 2000 (c . 
cy-gb	mewn perthynas a chynllun contractiol awdurdodedig cyfberchnogaeth a gyfansoddir o dan gyfraith y Deyrnas Unedig , mae i " gweithredwr " yr ystyr a roddir i " operator " gan adran 237(2) o Ddeddf Gwasanaethau a M archnadoedd Ariannol 2000 (p . 

en-gb	8) , and in relation to a collective investment scheme treated as a co-ownership authorised contractual scheme by virtue of subsection (6) (equivalent EEA schemes) , means the corporate body responsible for the management of the scheme (however described) ; 
cy-gb	8) , a mewn perthynas a chynllun buddsoddi torfol a drinnir fel cynllun contractiol awdurdodedig cyfberchnogaeth yn rhinwedd is - adran (6) (cynlluniau cyfatebol yr AEE) , ystyr " gweithredwr " yw’r corff corfforaethol sy’n gyfrifol am reoli’r cynllun (ym mha fodd bynnag y’i disgrifir) . 

en-gb	" participant " ( " cyfranogwr " ) is to be read in accordance with section 235 of the F inancial Services and M arkets Act 2000 (c .
cy-gb	mae i " cynllun buddsoddi torfol " yr ystyr a roddir i " collecti v e in v estment scheme " gan adran 235 o Ddeddf Gwasanaethau a M archnadoedd Ariannol 2000 (p . 

en-gb	8) .
cy-gb	8) ; 

en-gb	37 Joint buyers:
cy-gb	37 Cydbrynwyr:

en-gb	This section and sections 38 to 40 apply to a land transaction where there are two or more buyers who are or will be j ointly entitled to the interest acquired . 
cy-gb	M ae’r adran hon ac adrannau 38 i 40 yn gymwys i drafodiad tir pan fo dau brynwr neu ragor sydd neu a fydd a’r hawl ar y cyd i’r buddiant a gaffaelir .

en-gb	The general rules are that — 
cy-gb	Y rheolau cyffredinol yw — 

en-gb	any obligation of the buyer under this Act or TC M A in relation to the transaction is an obligation of the buyers j ointly but may be discharged by any of them , 
cy-gb	mae unrhyw rwymedigaeth ar ran y prynwr o dan y Ddeddf hon neu DCRhT mewn perthynas a’r trafodiad yn rhwymedigaeth ar ran y prynwyr ar y cyd ond caniateir i unrhyw un neu ragor ohonynt ei chyflawni , 

en-gb	anything required or authorised by this Act or TC M A to be done in relation to the buyer must be done in relation to all of them , 
cy-gb	mae’n rhaid i unrhyw beth y mae’n ofynnol ei wneud neu yr awdurdodir ei wneud gan y Ddeddf hon neu DCRhT mewn perthynas a’r prynwr gael ei wneud mewn perthynas a hwy i gyd , 

en-gb	anything authorised by this Act or TC M A to be done by the buyer must be done by all of them , and
cy-gb	mae’n rhaid i unrhyw beth y mae’r Ddeddf hon neu DCRhT yn awdurdodi ei wneud gan y prynwr gael ei wneud ganddynt hwy i gyd , a

en-gb	(d) any liability of the buyer under this Act or TCMA in relation to the transaction (in particular , any liability arising by virtue of the failure to fulfil an obligation within paragraph (a)) is a j oint and several liability of the buyers . 
cy-gb	(d) mae unrhyw atebolrwydd ar ran y prynwr o dan y Ddeddf hon neu DCRhT mewn perthynas a’r trafodiad (yn benodol , unrhyw atebolrwydd sy’n codi yn rhinwedd y methiant i gyflawni rhwymedigaeth o fewn paragraff (a)) yn atebolrwydd ar ran y prynwyr ar y cyd ac yn unigol . 

en-gb	These general rules are sub j ect to provision made in sections 38 to 40 . 
cy-gb	Mae’r rheolau cyffredinol hyn yn ddarostyngedig i ddarpariaeth a wneir yn adrannau 38 i 40 . 

en-gb	This section and sections 38 to 40 have effect sub j ect to — 
cy-gb	Mae’r adran hon ac adrannau 38 i 40 yn cael effaith yn ddarostyngedig i — 

en-gb	the provisions of Schedule 7 relating to partnerships , and
cy-gb	darpariaethau Atodlen 7 sy’n ymwneud a phartneriaethau , a

en-gb	the provisions of Schedule 8 relating to trustees . 
cy-gb	darpariaethau Atodlen 8 sy’n ymwneud ag ymddiriedolwyr . 

en-gb	If the transaction is a notifiable transaction , a single return is required . 
cy-gb	Os yw’r trafodiad yn drafodiad hysbysadwy , mae’n ofynnol dychwelyd un ffurflen dreth . 

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

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

en-gb	the notice must be issued to each of the buyers whose identity is known to WRA ; 
cy-gb	rhaid dyroddi’r hysbysiad i bob un o’r prynwyr y gAryr ACC pwy ydynt ; 

en-gb	the powers of WRA under Part 4 of TCMA to require information and documents for the purposes of the enquiry are exercisable separately (and differently) in relation to each of the buyers ; 
cy-gb	mae pwerau ACC o dan Ran 4 o DCRhT i wneud gwybodaeth a dogfennau yn ofynnol at ddibenion yr ymholiad yn arferadwy ar wahan (ac yn wahanol) mewn perthynas a phob un o’r prynwyr ; 

en-gb	any closure notice under section 50 of TCMA must be issued to each of the buyers whose identity is known to WRA ; 
cy-gb	rhaid dyroddi unrhyw hysbysiad cau o dan adran 50 o DCRhT i bob un o’r prynwyr y gAryr ACC pwy ydynt ; 

en-gb	any of the buyers 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 prynwyr 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	(2) A WRA determination under section 52 of TCMA relating to the transaction must be made against all the buyers and is not effective against any of them unless notice of it is issued under that section to each of them whose identity is known to WRA . 
cy-gb	(2) Rhaid i ddyfarniad ACC o dan adran 52 o DCRhT sy’n ymwneud a’r trafodiad gael ei wneud yn erbyn yr holl brynwyr ac nid yw’n cael effaith yn erbyn unrhyw un ohonynt oni bai y dyroddir hysbysiad amdano o dan yr adran honno i bob un ohonynt y gN'Ar' yr ACC pwy ydynt . 

en-gb	(3) A WRA assessment under section 54 or 55 of TCMA relating to the transaction must be made in respect of all the buyers 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	(3) Rhaid i asesiad ACC o dan adran 54 neu 55 o DCRhT sy’n ymwneud a’r trafodiad gael ei wneud mwen cysylltiad a’r holl brynwyr 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 gi'Ar' yr ACC pwy ydynt . 

en-gb	The agreement of all the buyers is required if a settlement agreement relating to the transaction is to be entered into under section 184 of TCMA . 
cy-gb	Mae’n ofynnol cael cytundeb yr holl brynwyr os ymrwymir i gytundeb setlo sy’n ymwneud a’r trafodiad o dan adran 184 o DCRhT . 

en-gb	A notice of request under section 173 of TCMA may be given by any of the buyers . 
cy-gb	Caiff unrhyw un neu ragor o’r prynwyr 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 request made by some (but not all) of the buyers — 
cy-gb	(3) Pan fo ACC yn cynnal adolygiad o benderfyniad apeliadwy sy’n ymwneud a’r trafodiad yn dilyn cais o’r fath gan rai o’r prynwyr (ond nid pob un ohonynt) — 

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

en-gb	any of the other buyers may be a party to the review if they notify WRA in writing ; 
cy-gb	caiff unrhyw un neu ragor o’r prynwyr 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 TC M A must be issued to each of the buyers 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 prynwyr y gyr ACC pwy ydynt ; 

en-gb	section 177 of TC M A (effect of conclusions of review) applies in relation to all of the buyers . 
cy-gb	mae adran 177 o DCRhT (effaith casgliadau adolygiad) yn gymwys mewn perthynas a phob un o’r prynwyr . 

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

en-gb	the appeal may be brought by any of the buyers ; 
cy-gb	caiff unrhyw un neu ragor o’r prynwyr wneud yr apel ; 

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

en-gb	any of the buyers are entitled to be parties to the appeal ; 
cy-gb	mae gan unrhyw un neu ragor o’r prynwyr yr hawl i fod yn barti neu’n bartIon i’r apel ; 

en-gb	the tribunal ' s determination under section 181 of TC M A binds all the buyers . 
cy-gb	mae dyfarniad y tribiwnlys o dan adran 181 o DCRhT yn rhwymo’r holl brynwyr . 

en-gb	4 1 P artnerships
cy-gb	4 1 P artneriaethau

en-gb	Schedule 7 makes provision about the application of this Act and TC M A in relation to partnerships . 
cy-gb	M ae Atodlen 7 yn gwneud darpariaeth ynghylch cymhwyso’r Ddeddf hon a DCRhT mewn perthynas a phartneriaethau .

en-gb	The Welsh M inisters may by regulations amend Schedule 7 . 
cy-gb	Caiff Gweinidogion Cymru ddiwygio Atodlen 7 drwy reoliadau . 

en-gb	4 2 T rusts
cy-gb	4 2 Ymddiriedolaethau

en-gb	Schedule 8 makes provision about the application of this Act and TC M A in relation to trusts . 
cy-gb	M ae Atodlen 8 yn gwneud darpariaeth ynghylch cymhwyso’r Ddeddf hon a DCRhT mewn perthynas ag ymddiriedolaethau .

en-gb	43 P ersons acting in a representative capacity
cy-gb	43 P ersonau sy'n gweithredu fel cynrychiolwyr

en-gb	(1) The personal representatives of a person who is the buyer in a land transaction — 
cy-gb	(1) M ewn perthynas a chynrychiolwyr personol person sy’n brynwr mewn trafodiad tir — 

en-gb	are responsible for discharging any obligation of the buyer under this Act or TC M A in relation to the transaction , and
cy-gb	maent yn gyfrifol am gyflawni unrhyw rwymedigaeth ar ran y prynwr o dan y Ddeddf hon neu DCRhT mewn perthynas a’r trafodiad , a

en-gb	may deduct any payment made by them under this Act or TC M A out of the assets and effects of the deceased person . 
cy-gb	cant ddidynnu unrhyw daliad a wneir ganddynt o dan y Ddeddf hon neu DCRhT o asedau ac eiddo’r ymadawedig . 

en-gb	(2) A receiver appointed by a court in the U nited Kingdom having the direction and control of any property is responsible for discharging any obligations under this Act or TC M A in relation to a transaction affecting that property as if the property were not under the direction and control of the court . 
cy-gb	(2) M ae derbynnydd a benodir gan lys yn y Deyrnas Unedig sy’n cyfarwyddo ac yn rheoli unrhyw eiddo yn gyfrifol am gyflawni unrhyw rwymedigaethau o dan y Ddeddf hon neu DCRhT mewn perthynas a thrafodiad sy’n effeithio ar yr eiddo hwnnw fel pe na bai’r eiddo o dan gyfarwyddyd a rheolaeth y llys . 

en-gb	44 Duty to make a return
cy-gb	44 D yletswydd i ddychwelyd ffurflen dreth

en-gb	(1) The buyer in a notifiable land transaction must make a return to WRA . 
cy-gb	(1) Rhaid i’r prynwr mewn trafodiad tir hysbysadwy ddychwelyd ffurflen dreth i ACC . 

en-gb	(2) A return made under this section must — 
cy-gb	(2) Rhaid i ffurflen dreth a ddychwelir o dan yr adran hon — 

en-gb	be made before the end of the period of 30 days beginning with the day after the effective date of the transaction , and
cy-gb	cael ei dychwelyd cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau a’r diwrnod ar 6l y dyddiad y mae’r trafodiad yn cael effaith , a

en-gb	if the transaction is a chargeable transaction , include a self-assessment . 
cy-gb	cynnwys hunanasesiad , os yw’r trafodiad yn drafodiad trethadwy . 

en-gb	(3) In this Act , "self-assessment" in relation to a return , means an assessment of the amount of tax that , on the basis of the information contained in that return , is chargeable in respect of the transaction . 
cy-gb	(3) Yn y Ddeddf hon , ystyr "hunanasesiad" mewn perthynas a ffurflen dreth , yw asesiad o swm y dreth sydd i’w godi mewn perthynas a’r trafodiad , ar sail yr wybodaeth sydd wedi ei chynnwys yn y ffurflen dreth honno . 

en-gb	(1) F or the purposes of this Act , a land transaction is notifiable if it is — 
cy-gb	(1) At ddibenion y Ddeddf hon , mae trafodiad tir yn hysbysadwy os yw — 

en-gb	(a) an acquisition of a ma j or interest in land (see section 68) that does not fall within one of the exceptions listed in section 46 , 
cy-gb	(a) yn gaffaeliad prif fuddiant mewn tir (gweler adran 68) nad yw o fewn un o’r eithriadau a restrir yn adran 46 , 

en-gb	(b) an acquisition of a chargeable interest , other than a ma j or interest in land , if — 
cy-gb	(b) yn gaffaeliad buddiant trethadwy , ac eithrio prif fuddiant mewn tir — 

en-gb	it is not exempt from charge as provided for in Schedule 3 , and
cy-gb	os nad yw’n esempt rhag codi treth arno fel y darperir yn Atodlen 3 , a

en-gb	tax is chargeable at a rate of more than 0% , or would be so chargeable but for a relief listed in section 30 , in respect of any part of the chargeable consideration for the transaction , 
cy-gb	os yw treth i’w chodi ar gyfradd o fwy na 0% , neu y byddai treth i’w chodi felly oni bai am ryddhad a restrir yn adran 30 , mewn cysylltiad ag unrhyw ran o’r gydnabyddiaeth drethadwy ar gyfer y trafodiad , 

en-gb	(c) a land transaction that a person is treated as entering into by virtue of section 11(3) (contract providing for transfer to third party) , or
cy-gb	(c) yn drafodiad tir y trinnir person fel pe bai’n ymrwymo iddo yn rhinwedd adran 11(3) (contract sy’n darparu ar gyfer trosglwyddo i drydydd parti) , neu

en-gb	(d) a notional or additional notional land transaction within the meaning given in paragraph 8(1) and (3) of Schedule 2 . 
cy-gb	(d) yn drafodiad tir tybiannol neu’n drafodiad tir tybiannol ychwanegol o fewn yr ystyr a roddir ym mharagraff 8(1) a (3) o Atodlen 2 . 

en-gb	(2) This section has effect sub j ect to — 
cy-gb	(2) Mae’r adran hon yn cael effaith yn ddarostyngedig i — 

en-gb	section 10(5) (contract and transfer) , 
cy-gb	adran 10(5) (contract a throsglwyddo) , 

en-gb	paragraph 18(5) of Schedule 4 (arrangements involving public or educational bodies) , 
cy-gb	paragraff 18(5) o Atodlen 4 (trefniadau sy’n ymwneud a chyrff cyhoeddus neu addysgol) , 

en-gb	paragraph 44(1) of Schedule 7 (transfer of partnership interest) , and
cy-gb	paragraff 44(1) o Atodlen 7 (trosglwyddo buddiant partneriaeth) , a

en-gb	paragraph 2(6) of Schedule 10 (alternative property finance) . 
cy-gb	paragraff 2(6) o Atodlen 10 (cyllid eiddo arall) . 

en-gb	46 E xceptions for certain acquisitions of major interests in land
cy-gb	46 E ithriadau ar gyfer caffaeliadau penodol prif fuddiannau mewn tir

en-gb	(1) The exceptions referred to in section 45 are as follows . 
cy-gb	(1) Mae’r eithriadau y cyfeirir atynt yn adran 45 fel a ganlyn . 

en-gb	(2) A transaction which is exempt from charge as provided for in Schedule 3 . 
cy-gb	(2) Trafodiad sy’n esempt rhag codi treth arno fel y darperir yn Atodlen 3 . 

en-gb	(3) An acquisition other than the grant , assignment or surrender of a lease where the chargeable consideration , together with the chargeable consideration for any linked transactions , is less than £ 40 , 000 . 
cy-gb	(3) Caffaeliad ac eithrio rhoi , aseinio neu ildio les pan fo’r gydnabyddiaeth drethadwy , ynghyd a’r gydnabyddiaeth drethadwy ar gyfer unrhyw drafodiadau cysylltiol , yn llai na £ 40 , 000 . 

en-gb	(4) The grant of a lease for a term of less than 7 years , where the chargeable consideration does not exceed the z ero rate threshold . 
cy-gb	(4) Rhoi les am gyfnod o lai na 7 mlynedd , pan na fo’r gydnabyddiaeth drethadwy uwchlaw’r trothwy cyfradd sero . 

en-gb	(5) The assignment or surrender of a lease where — 
cy-gb	(5) Aseinio neu ildio les — 

en-gb	the lease was originally granted for a term of less than 7 years , and
cy-gb	pan roddwyd y les yn wreiddiol am gyfnod o lai na 7 mlynedd , a

en-gb	the chargeable consideration for the assignment or surrender does not exceed the z ero rate threshold . 
cy-gb	pan na fo’r gydnabyddiaeth drethadwy ar gyfer yr aseinio neu’r ildio uwchlaw’r trothwy cyfradd sero . 

en-gb	(6) The grant of a lease for a term of 7 years or more where — 
cy-gb	(6) Rhoi les am gyfnod o 7 mlynedd neu ragor pan fo — 

en-gb	the chargeable consideration other than rent is less than £ 40 , 000 , and
cy-gb	y gydnabyddiaeth drethadwy ar wahan i rent yn llai na £ 40 , 000 , a

en-gb	the relevant rent is less than £ 1 , 000 . 
cy-gb	y rhent perthnasol yn llai na £ 1 , 000 . 

en-gb	the lease was originally granted for a term of 7 years or more , and
cy-gb	pan roddwyd y les yn wreiddiol am gyfnod o 7 mlynedd neu ragor , a

en-gb	the chargeable consideration for the assignment or surrender is less than £ 40 , 000 . 
cy-gb	pan fo’r gydnabyddiaeth drethadwy ar gyfer yr aseinio neu’r ildio yn llai na £ 40 , 000 . 

en-gb	(8) Chargeable consideration for an acquisition exceeds the z ero rate threshold if it includes — 
cy-gb	(8) Mae’r gydnabyddiaeth drethadwy ar gyfer caffaeliad uwchlaw’r trothwy cyfradd sero os yw’n cynnwys — 

en-gb	any amount in respect of which tax is chargeable at a rate of more than 0% , or
cy-gb	unrhyw swm y mae treth i’w chodi arno ar gyfradd o fwy na 0% , neu

en-gb	any amount in respect of which tax would be so chargeable but for a relief listed in section 30(2) or (3) . 
cy-gb	unrhyw swm y byddai treth i’w chodi arno felly oni bai am ryddhad a restrir yn adran 30(2) neu (3) . 

en-gb	(9) In subsection (6) , "relevant rent" means — 
cy-gb	(9) Yn is - adran (6) , ystyr "rhent perthnasol" yw — 

en-gb	the annual rent (as defined in paragraph 36(2) of Schedule 6) , or
cy-gb	y rhent blynyddol (fel y’i diffinnir ym mharagraff 36(2) o Atodlen 6) , neu

en-gb	in the case of the grant of a lease to which paragraph 31 of Schedule 7 applies , the relevant chargeable proportion of the annual rent (as calculated in accordance with that paragraph) . 
cy-gb	yn achos rhoi les y mae paragraff 31 o Atodlen 7 yn gymwys iddi , y gyfran drethadwy berthnasol o’r rhent blynyddol (fel y’i cyfrifir yn unol a’r paragraff hwnnw) . 

en-gb	(10) The Welsh M inisters may by regulations amend subsection (3) , (6) or (7) so as to substitute for an amount for the time being specified there a different amount . 
cy-gb	(10) Caiff Gweinidogion Cymru drwy reoliadau ddiwygio is - adran (3) , (6) neu (7) er mwyn rhoi swm gwahanol yn lle’r swm a bennir yno am y tro . 

en-gb	47 C ontingency ceases or consideration is ascertained:
cy-gb	47 D igwyddiad dibynnol yn peidio neu ganfod cydnabyddiaeth:

en-gb	duty to make return 
cy-gb	dyletswydd i ddychwelyd ffurflen dreth

en-gb	(1) The buyer in a land transaction must make a return to WRA if — 
cy-gb	(1) Rhaid i’r prynwr mewn trafodiad tir ddychwelyd ffurflen dreth i ACC — 

en-gb	(a) section 19 or 20 (contingent , uncertain or unascertained consideration) applies in relation to the transaction , or to any transaction in relation to which the transaction is a linked transaction , 
cy-gb	(a) os yw adran 19 neu 20 (cydnabyddiaeth ddibynnol , ansicr neu heb ei chanfod) yn gymwys i’r trafodiad , neu i unrhyw drafodiad y mae’r trafodiad yn drafodiad cysylltiol mewn perthynas ag ef , 

en-gb	an event mentioned in subsection (2) occurs, and
cy-gb	os ceir digwyddiad a grybwyllir yn is - adran (2) , ac

en-gb	the effect of the event is that—
cy-gb	os effaith y digwyddiad yw — 

en-gb	the transaction becomes notifiable,
cy-gb	y daw’r trafodiad yn hysbysadwy , 

en-gb	additional tax is payable in respect of the transaction, or
cy-gb	bod treth ychwanegol yn daladwy mewn cysylltiad a’r trafodiad , neu

en-gb	tax is payable in respect of the transaction where none was payable.
cy-gb	bod treth yn daladwy mewn cysylltiad a’r trafodiad pan nad oedd unrhyw dreth yn daladwy . 

en-gb	(2) The events are—
cy-gb	(2) Y digwyddiadau yw — 

en-gb	in the case of contingent consideration, the contingency occurs or it becomes clear that it will not occur, or
cy-gb	yn achos cydnabyddiaeth ddibynnol , ceir digwyddiad dibynnol neu daw’n eglur na fydd yn digwydd , neu

en-gb	in the case of uncertain or unascertained consideration, an amount relevant to the calculation of the consideration, or any instalment of consideration, becomes ascertained.
cy-gb	yn achos cydnabyddiaeth ansicr neu heb ei chanfod , caiff swm sy’n berthnasol i gyfrifo’r gydnabyddiaeth , neu unrhyw randaliad o gydnabyddiaeth , ei ganfod . 

en-gb	(3) A return made under this section must—
cy-gb	(3) Rhaid i ffurflen dreth a ddychwelir o dan yr adran hon — 

en-gb	be made before the end of the period of 30 days beginning with the day after the day on which the event mentioned in subsection (2) occurred, and
cy-gb	cael ei dychwelyd cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau a’r diwrnod ar 6l diwrnod y digwyddiad a grybwyllir yn is - adran (2) , a

en-gb	include a self-assessment.
cy-gb	cynnwys hunanasesiad . 

en-gb	(4) Despite section 157(3) of TCMA (late payment interest), the late payment interest start date in relation to an amount—
cy-gb	(4) Er gwaethaf adran 157(3) o DCRhT (llog taliadau hwyr) , dyddiad dechrau’r llog taliadau hwyr mewn perthynas a swm — 

en-gb	stated in a return made under this section as the tax payable,
cy-gb	sydd wedi ei ddatgan mewn ffurflen dreth a ddychwelwyd o dan yr adran hon fel y dreth sy’n daladwy , 

en-gb	payable as a result of an amendment or correction to such a return,
cy-gb	sy’n daladwy o ganlyniad i ddiwygiad neu gywiriad i ffurflen dreth o’r fath , 

en-gb	payable as a result of an assessment made in addition to such a return, or
cy-gb	sy’n daladwy o ganlyniad i asesiad a wneir yn ychwanegol at ffurflen dreth o’r fath , neu

en-gb	payable as a result of a determination or an assessment made in place of such a return,
cy-gb	sy’n daladwy o ganlyniad i ddyfarniad neu asesiad a wneir yn lle ffurflen dreth o’r fath , 

en-gb	is the day after the end of the period of 30 days beginning with the day after the effective date of the transaction (and Chapter 1 of Part 6 of that Act is to be read accordingly).
cy-gb	yw’r diwrnod ar 6l diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau a’r diwrnod ar 6l y dyddiad y mae’r trafodiad yn cael effaith (ac mae Pennod 1 o Ran 6 o’r Ddeddf honno i’w darllen yn unol a hynny) . 

en-gb	(5) The Welsh Ministers may by regulations amend subsection (4) so as to substitute for the period for the time being specified there, a different period.
cy-gb	(5) Caiff Gweinidogion Cymru drwy reoliadau ddiwygio is - adran (4) er mwyn rhoi cyfnod gwahanol yn lle’r cyfnod a bennir yno am y tro . 

en-gb	(6) This section does not apply in so far as the chargeable consideration consists of—
cy-gb	(6) Nid yw’r adran hon yn gymwys i’r graddau y mae’r gydnabyddiaeth drethadwy ar ffurf — 

en-gb	rent (see Schedule 6);
cy-gb	rhent (gweler Atodlen 6);

en-gb	an annuity to which section 21 applies.
cy-gb	blwydd - dal y mae adran 21 yn gymwys iddo . 

en-gb	48 Contingency ceases or consideration ascertained:
cy-gb	48 D igwyddiad dibynnol yn peidio neu ganfod cydnabyddiaeth:

en-gb	repayment of tax (1) Subsection (2) applies in relation to a land transaction if— 
cy-gb	ad-dalu treth (1) M ae is - adran (2) yn gymwys i drafodiad tir — 

en-gb	section 19 or 20 (contingent, uncertain or unascertained consideration) applies in relation to the transaction, or to any transaction in relation to which the transaction is a linked transaction,
cy-gb	os yw adran 19 neu 20 (cydnabyddiaeth ddibynnol , ansicr neu heb ei chanfod) yn gymwys i’r trafodiad , neu i unrhyw drafodiad y mae’r trafodiad yn drafodiad cysylltiol mewn perthynas ag ef , 

en-gb	an event mentioned in section 47(2) occurs (“the relevant event”), and
cy-gb	os ceir digwyddiad a grybwyllir yn adran 47(2) ("y digwyddiad perthnasol") , ac

en-gb	the effect of the relevant event is that there is less tax payable in respect of the transaction than the buyer has already paid in accordance with the return made for the transaction (“the land transaction return”).
cy-gb	os effaith y digwyddiad perthnasol yw bod llai o dreth yn daladwy mewn cysylltiad â’r trafodiad na’r hyn y mae’r prynwr eisoes wedi ei dalu yn unol â’r ffurflen dreth a ddychwelwyd ar gyfer y trafodiad (“y ffurflen dreth trafodiadau tir”).

en-gb	(2) In order to obtain a repayment of the amount of tax overpaid, the buyer in the land transaction may—
cy-gb	(2) Er mwyn cael ad-daliad o swm y dreth a ordalwyd, caiff y prynwr yn y trafodiad tir—

en-gb	within the period allowed for amendment of the land transaction return, amend the return accordingly (see section 41 of TCMA);
cy-gb	o fewn y cyfnod a ganiateir ar gyfer diwygio’r ffurflen dreth trafodiadau tir, ddiwygio’r ffurflen dreth yn unol â hynny (gweler adran 41 o DCRhT);

en-gb	after the end of that period (if the return is not so amended), make a claim for repayment of the amount overpaid in accordance with Chapter 7 of Part 3 of TCMA as modified by subsection (3).
cy-gb	ar ôl diwedd y cyfnod hwnnw (os na ddiwygir y ffurflen dreth), wneud hawliad am ad-daliad o’r swm a ordalwyd yn unol â Phennod 7 o Ran 3 o DCRhT fel y’i haddesir gan is-adran (3).

en-gb	(3) In its application to a claim to which subsection (2)(b) applies, Chapter 7 of Part 3 of TCMA applies as if for section 7 8 there were substituted—
cy-gb	(3) O ran ei chymhwyso i hawliad y mae is-adran (2)(b) yn gymwys iddo, mae Pennod 7 o Ran 3 o DCRhT yn gymwys fel pe bai’r canlynol wedi ei roi yn lle adran 78—

en-gb	"78 T ime l imit for ma k ing c l aims
cy-gb	“78 Terfyn amser ar gyfer gwneud hawliadau

en-gb	A claim under section 63 to which section 4 8 (2)(b) of LTTA applies must be made before the later of the end of—
cy-gb	Rhaid i hawliad o dan adran 63 y mae adran 48(2)(b) o DTTT yn gymwys iddo gael ei wneud cyn yr olaf o’r canlynol—

en-gb	the period of 4 years beginning with the day after the filing date for the tax return to which the land transaction tax already paid relates, or
cy-gb	diwedd y cyfnod o 4 blynedd sy’n dechrau â’r diwrnod ar ôl dyddiad ffeilio’r ffurflen dreth y mae’r dreth trafodiadau tir a dalwyd eisoes yn berthnasol iddi, neu

en-gb	the period of 12 months beginning with the relevant event (within the meaning given in section 4 8 (1)(b) of LTTA).”
cy-gb	diwedd y cyfnod o 12 mis sy’n dechrau â’r digwyddiad perthnasol (o fewn yr ystyr a roddir yn adran 48(1)(b) o DTTT).”

en-gb	(4) B ut where the transaction (“the relevant transaction”) is the grant or assignment of a lease, no claim may be made under subsection (2)—
cy-gb	(4) Ond os rhoi neu aseinio les yw’r trafodiad (“y trafodiad perthnasol”), ni chaniateir gwneud unrhyw hawliad o dan is-adran (2)—

en-gb	in respect of the repayment (in whole or in part) of any loan or deposit that is treated by virtue of paragraph 19 of Schedule 6 as being consideration given for the relevant transaction, or
cy-gb	mewn cysylltiad ag ad-dalu (yn llwyr neu’n rhannol) unrhyw fenthyciad neu flaendal a gaiff ei drin yn rhinwedd paragraff 19 o Atodlen 6 fel cydnabyddiaeth a roddir ar gyfer y trafodiad perthnasol, neu

en-gb	in respect of the refund of any of the consideration given for the relevant transaction, in a case where the refund—
cy-gb	mewn cysylltiad ag ad-dalu unrhyw ran o’r gydnabyddiaeth a roddwyd ar gyfer y trafodiad perthnasol, mewn achos pan fo’r ad-daliad—

en-gb	is made under arrangements that were made in connection with the relevant transaction, and
cy-gb	yn cael ei wneud o dan drefniadau a wnaed mewn cysylltiad â’r trafodiad perthnasol, a

en-gb	is contingent on the termination or assignment of the lease or on the grant of a chargeable interest out of the lease.
cy-gb	yn ddibynnol ar derfynu neu aseinio’r les neu ar roi buddiant trethadwy allan o’r les.

en-gb	(5) This section does not apply—
cy-gb	(5) Nid yw’r adran hon yn gymwys—

en-gb	so far as the consideration consists of rent (see Schedule 6);
cy-gb	i’r graddau y mae’r gydnabyddiaeth ar ffurf rhent (gweler Atodlen 6);

en-gb	where section 21 (annuities) applies.
cy-gb	pan fo adran 21 (blwydd-daliadau) yn gymwys.

en-gb	49 Fu rt h er ret u rn wh ere re l ief is w it h dra w n
cy-gb	49 Dychwelyd ffurflen dreth bellach pan dynnir rhyddhad yn ôl

en-gb	(1) The buyer in a land transaction must make a further return to WRA if relief is withdrawn to any extent under—
cy-gb	(1) Rhaid i’r prynwr mewn trafodiad tir ddychwelyd ffurflen dreth bellach i ACC os tynnir rhyddhad yn ôl i unrhyw raddau o dan—

en-gb	Schedule 11 (alternative finance investment bonds);
cy-gb	Atodlen 11 (bondiau buddsoddi cyllid arall);

en-gb	Schedule 14 (relief for certain ac q uisitions of residential property);
cy-gb	Atodlen 14 (rhyddhad ar gyfer caffaeliadau eiddo preswyl penodol);

en-gb	Schedule 16 (group relief);
cy-gb	Atodlen 16 (rhyddhad grp);

en-gb	Schedule 17 (reconstruction or ac q uisition relief);
cy-gb	Atodlen 17 (rhyddhad atgyfansoddi neu ryddhad caffael);

en-gb	Schedule 1 8 (charities relief).
cy-gb	Atodlen 18 (rhyddhad elusennau).

en-gb	(2) A return made under this section must—
cy-gb	(2) Rhaid i ffurflen dreth a ddychwelir o dan yr adran hon—

en-gb	be made before the end of the period of 30 days beginning with the day after the day on which the dis q ualifying event occurred, and
cy-gb	cael ei dychwelyd cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod ar ôl diwrnod y digwyddiad datgymhwyso, a

en-gb	include a self-assessment.
cy-gb	cynnwys hunanasesiad.

en-gb	(3) The dis q ualifying event is—
cy-gb	(3) Y digwyddiad datgymhwyso yw—

en-gb	in relation to the withdrawal of relief under Schedule 11, an event mentioned in paragraph 14 of that Schedule;
cy-gb	mewn perthynas â thynnu rhyddhad yn ôl o dan Atodlen 11, digwyddiad a grybwyllir ym mharagraff 14 o’r Atodlen honno;

en-gb	in relation to the withdrawal of relief for certain ac q uisitions of residential property under Schedule 14, an event mentioned in paragraph 8 (1), (3) or (4) of that Schedule;
cy-gb	mewn perthynas â thynnu rhyddhad yn ôl ar gyfer caffaeliadau eiddo preswyl penodol o dan Atodlen 14, digwyddiad a grybwyllir ym mharagraff 8(1), (3) neu (4) o’r Atodlen honno;

en-gb	in relation to the withdrawal of group relief under Schedule 16, the buyer ceasing to be a member of the same group as the seller within the meaning of that Schedule;
cy-gb	mewn perthynas â thynnu rhyddhad grp yn ôl o dan Atodlen 16, y prynwr yn peidio â bod yn aelod o’r un grp â’r gwerthwr o fewn ystyr yr Atodlen honno;

en-gb	in relation to the withdrawal of reconstruction relief or ac q uisition relief under Schedule 17, an event mentioned in paragraph 5(2) or 7(2) or (3) of that Schedule;
cy-gb	mewn perthynas â thynnu rhyddhad atgyfansoddi neu ryddhad caffael yn ôl o dan Atodlen 17, digwyddiad a grybwyllir ym mharagraff 5(2) neu 7(2) neu (3) o’r Atodlen honno;

en-gb	in relation to the withdrawal of charities relief under Schedule 1 8 , a dis q ualifying event as defined in paragraph 2(4), 5(2) or 8 (2) of that Schedule.
cy-gb	mewn perthynas â thynnu rhyddhad elusennau yn ôl o dan Atodlen 18; digwyddiad datgymhwyso fel y’i diffinnir ym mharagraff 2(4), 5(2) neu 8(2) o’r Atodlen honno.

en-gb	(4) Despite section 157(3) of TCMA (late payment interest), the late payment interest start date in relation to an amount—
cy-gb	(4) Er gwaethaf adran 157(3) o DCRhT (llog taliadau hwyr), dyddiad dechrau’r llog taliadau hwyr mewn perthynas â swm—

en-gb	stated in a return made under subsection (1)(a) as the tax payable,
cy-gb	sydd wedi ei ddatgan mewn ffurflen dreth a ddychwelwyd o dan is-adran (1)(a) fel y dreth sy’n daladwy,

en-gb	payable as a result of an amendment or correction to such a return,
cy-gb	sy’n daladwy o ganlyniad i ddiwygiad neu gywiriad i ffurflen dreth o’r fath,

en-gb	payable as a result of an assessment made in addition to such a return, or
cy-gb	sy’n daladwy o ganlyniad i asesiad a wneir yn ychwanegol at ffurflen dreth o’r fath, neu

en-gb	payable as a result of a determination or an assessment made in place of such a return,
cy-gb	sy’n daladwy o ganlyniad i ddyfarniad neu asesiad a wneir yn lle ffurflen dreth o’r fath,

en-gb	is the day after the end of the period of 30 days beginning with the day after the effective date of the first transaction (and Chapter 1 of Part 6 of that Act is to be read accordingly).
cy-gb	yw’r diwrnod ar ôl diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod ar ôl y dyddiad y mae’r trafodiad cyntaf yn cael effaith (ac mae Pennod 1 o Ran 6 o’r Ddeddf honno i’w darllen yn unol â hynny).

en-gb	(5) The Welsh Ministers may by regulations amend subsection (4) so as to substitute for the period for the time being specified there, a different period.
cy-gb	(5) Caiff Gweinidogion Cymru drwy reoliadau ddiwygio is-adran (4) er mwyn rhoi cyfnod gwahanol yn lle’r cyfnod a bennir yno am y tro.

en-gb	50 S ing l e ret u rn in respect of l in k ed transactions w it h same effecti v e date
cy-gb	50 Ffurflen dreth unigol mewn cysylltiad a thrafodiadau cysylltiol sy'n cael effaith ar yr un dyddiad

en-gb	(1) Where there are two or more linked transactions with the same effective date the buyer, or all of the buyers if there is more than one, may make a single return as if all of those transactions were a single notifiable transaction.
cy-gb	(1) Pan fo dau drafodiad cysylltiol neu ragor yn cael effaith ar yr un dyddiad caiff y prynwr, neu’r holl brynwyr os oes mwy nag un, ddychwelyd un ffurflen dreth fel pe bai’r holl drafodiadau hynny yn un trafodiad hysbysadwy.

en-gb	(2) Where two or more buyers make a single return in respect of linked transactions, sections 37 to 40 apply as if—
cy-gb	(2) Pan fo dau brynwr neu ragor yn dychwelyd un ffurflen dreth mewn cysylltiad â thrafodiadau cysylltiol, mae adrannau 37 i 4 0 yn gymwys fel pe bai—

en-gb	the transactions in q uestion were a single transaction, and
cy-gb	y trafodiadau o dan sylw yn un trafodiad, a

en-gb	those buyers were buyers acting j ointly.
cy-gb	y prynwyr hynny yn brynwyr sy’n gweithredu ar y cyd.

en-gb	5 1 R et u rn as a res ul t of l ater l in k ed transaction 
cy-gb	5 1 Dychwelyd ffurflen dreth o ganlyniad i draf o diad cysyllti o l diweddarach 

en-gb	(1) This section applies where the effect of a transaction (“the later transaction”) that is linked to an earlier transaction is that—
cy-gb	(1) Mae’r adran hon yn gymwys pan fo effaith trafodiad sy’n gysylltiol o ran trafodiad cynharach (“y trafodiad diweddarach”) fel a ganlyn—

en-gb	the earlier transaction becomes notifiable,
cy-gb	daw’r trafodiad cynharach yn hysbysadwy,

en-gb	additional tax is chargeable in respect of the earlier transaction, or
cy-gb	mae treth ychwanegol i’w chodi mewn cysylltiad â’r trafodiad cynharach, neu

en-gb	tax is chargeable in respect of the earlier transaction where none was chargeable before.
cy-gb	mae treth i’w chodi mewn cysylltiad â’r trafodiad cynharach pan nad oedd unrhyw dreth i’w chodi cyn hynny.

en-gb	(2) The buyer in the earlier transaction must make a return in respect of that transaction.
cy-gb	(2) Rhaid i’r prynwr yn y trafodiad cynharach ddychwelyd ffurflen dreth mewn cysylltiad â’r trafodiad hwnnw.

en-gb	be made before the end of the period of 30 days beginning with the day after the effective date of the later transaction, and
cy-gb	cael ei dychwelyd cyn diwedd y cyfnod o 3 0 o ddiwrnodau sy’n dechrau â’r diwrnod ar ôl y dyddiad y mae’r trafodiad diweddarach yn cael effaith, a

en-gb	(4) This section does not affect any re q uirement to make a return in respect of the later transaction.
cy-gb	(4) Nid yw’r adran hon yn effeithio ar unrhyw ofyniad i ddychwelyd ffurflen dreth mewn cysylltiad â’r trafodiad diweddarach.

en-gb	5 2 P o w er to amend period in wh ic h ret u rns m u st be made 
cy-gb	5 2 P*er i ddiwygi o 'r cyfn o d pan f o rhaid dychwelyd ffurflenni treth 

en-gb	The Welsh Ministers may by regulations amend a provision listed in subsection (2) so as to substitute for the period for the time being specified there, a different period.
cy-gb	Caiff Gweinidogion Cymru drwy reoliadau ddiwygio darpariaeth a restrir yn is-adran (2) er mwyn rhoi cyfnod gwahanol yn lle’r cyfnod a bennir yno am y tro.

en-gb	The provisions are—
cy-gb	Y darpariaethau yw—

en-gb	paragraph 24(4)(a) of Schedule 5;
cy-gb	paragraff 24(4)(a) o Atodlen 5;

en-gb	paragraph 5(5) of that Schedule;
cy-gb	paragraff 5(5) o’r Atodlen honno;

en-gb	paragraph 13(1) of that Schedule.
cy-gb	paragraff 13(1) o’r Atodlen honno.

en-gb	5 3 D ec l aration 
cy-gb	5 3 Datganiad 

en-gb	A return under this Act must include a declaration by the buyer that the return is, to the best of the buyer's knowledge, correct and complete.
cy-gb	Rhaid i ffurflen dreth a ddychwelir o dan y Ddeddf hon gynnwys datganiad gan y prynwr fod y ffurflen dreth yn gywir ac yn gyflawn, hyd eithaf gwybodaeth y prynwr.

en-gb	B ut where— 
cy-gb	Ond pan fo—

en-gb	the buyer authorises an agent to complete the return,
cy-gb	y prynwr yn awdurdodi asiant i gwblhau’r ffurflen dreth,

en-gb	the buyer makes a declaration that, with the exception of the relevant date, the information provided in the return is to the best of the buyer ' s knowledge, correct and complete, and
cy-gb	y prynwr yn gwneud datganiad bod yr wybodaeth a ddarperir ar y ffurflen dreth, ac eithrio’r dyddiad perthnasol, yn gywir ac yn gyflawn hyd eithaf gwybodaeth y prynwr, ac

en-gb	the return includes a declaration by the agent that the relevant date provided in the return is to the best of the agent ' s knowledge correct,
cy-gb	y ffurflen dreth yn cynnwys datganiad gan yr asiant bod y dyddiad perthnasol a ddarperir ar y ffurflen dreth yn gywir hyd eithaf gwybodaeth yr asiant,

en-gb	the re q uirement in subsection (1) is deemed to be met.
cy-gb	tybir bod y gofyniad yn is-adran (1) wedi ei fodloni.

en-gb	(3) The relevant date is—
cy-gb	(3) Y dyddiad perthnasol yw—

en-gb	in relation to a return under section 47, the date of the event as a result of which the return is re q uired,
cy-gb	mewn perthynas â ffurflen dreth a ddychwelir o dan adran 47, dyddiad y digwyddiad y mae’n ofynnol dychwelyd ffurflen dreth o ganlyniad iddo,

en-gb	in relation to a return under section 49, the date on which the dis q ualifying event occurred,
cy-gb	mewn perthynas â ffurflen dreth a ddychwelir o dan adran 49, dyddiad y digwyddiad datgymhwyso,

en-gb	in relation to a return under section 51, the effective date of the later transaction,
cy-gb	mewn perthynas â ffurflen dreth a ddychwelir o dan adran 51, y dyddiad y mae’r trafodiad diweddarach yn cael effaith,

en-gb	in relation to a return under paragraph 24 of Schedule 5, the date on which the interim period that applies in accordance with paragraph 9(5) or 18(5) of that Schedule ended, and
cy-gb	mewn perthynas â ffurflen dreth a ddychwelir o dan baragraff 24 o Atodlen 5, y dyddiad y daeth y cyfnod interim sy’n gymwys yn unol â pharagraff 9(5) neu 18(5) o’r Atodlen honno i ben, ac

en-gb	in relation to a return made under any other provision of this Act, the effective date of the transaction.
cy-gb	mewn perthynas â ffurflen dreth a ddychwelir o dan unrhyw ddarpariaeth arall yn y Ddeddf hon, y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	(4) N othing in subsection (2) affects the liability of the buyer under this Act or TCMA.
cy-gb	(4) Nid oes dim yn is-adran (2) yn effeithio ar atebolrwydd y prynwr o dan y Ddeddf hon na DCRhT.

en-gb	5 4 Bu yer w it h a disa b i l ity:
cy-gb	5 4 Prynwr ag anabledd:

en-gb	dec l aration b y t h e O fficia l S o l icitor 
cy-gb	datganiad gan y Cyfreithiwr Swyddogol

en-gb	a buyer in a land transaction is disabled,
cy-gb	prynwr mewn trafodiad tir yn anabl,

en-gb	the O fficial Solicitor is acting for that buyer, and
cy-gb	y Cyfreithiwr Swyddogol yn gweithredu ar ran y prynwr hwnnw, ac

en-gb	the return includes a declaration by the O fficial Solicitor that the return is to best of the O fficial Solicitor ' s knowledge correct and complete,
cy-gb	y ffurflen dreth yn cynnwys datganiad gan y Cyfreithiwr Swyddogol fod y ffurflen dreth yn gywir ac yn gyflawn, hyd eithaf gwybodaeth y Cyfreithiwr Swyddogol,

en-gb	the re q uirement in section 53 is deemed to be met.
cy-gb	tybir bod y gofyniad yn adran 53 wedi ei fodloni.

en-gb	(2) N othing in this section affects the liability of the buyer under this Act or TCMA.
cy-gb	(2) Nid oes dim yn yr adran hon yn effeithio ar atebolrwydd y prynwr o dan y Ddeddf hon na DCRhT.

en-gb	(3) F or the purposes of this section, a person is disabled if they have a disability for the purposes of the Eq uality Act 2010 (c.
cy-gb	(3) At ddibenion yr adran hon, mae person yn anabl os oes ganddo anabledd at ddibenion Deddf Cydraddoldeb 2 0 1 0 (p.

en-gb	(4) In this section, the “ O fficial Solicitor” means the O fficial Solicitor to the Senior Courts.
cy-gb	(4) Yn yr adran hon, ystyr y “Cyfreithiwr Swyddogol” yw’r Cyfreithiwr Swyddogol i’r Uwchlysoedd.

en-gb	55 D ec l aration b y person a u t h orised to act on b e h a l f of indi v id u a l
cy-gb	55 Datganiad gan berson a awdurdodir i weithredu ar ran unigolyn 

en-gb	(1) This section applies to a declaration mentioned in section 53 that a return is correct and complete.
cy-gb	(1) Mae’r adran hon yn gymwys i ddatganiad a grybwyllir yn adran 53 bod ffurflen dreth yn gywir ac yn gyflawn.

en-gb	Where the buyer is an individual, the re q uirement that the buyer make such a declaration (alone or j ointly with others) is treated as met if a declaration to that effect is made by a person authorised to act on behalf of that individual in relation to the matters to which the return or certificate relates.
cy-gb	Pan fo’r prynwr yn unigolyn, caiff y gofyniad bod y prynwr yn gwneud datganiad o’r fath (ar ei ben ei hun neu ar y cyd ag eraill) ei drin fel pe bai wedi ei fodloni os yw person a awdurdodir i weithredu ar ran yr unigolyn hwnnw mewn perthynas â’r materion y mae’r ffurflen dreth neu’r dystysgrif yn ymwneud â hwy yn gwneud datganiad i’r perwyl hwnnw.

en-gb	F or the purposes of this section a person (“P”) is not regarded as authorised to act on behalf of an individual unless P is so authorised by a power of attorney in writing, signed by that individual. 
cy-gb	At ddibenion yr adran hon nid ystyrir bod person (“P”) wedi ei awdurdodi i weithredu ar ran unigolyn oni bai bod P wedi ei awdurdodi felly gan atwrneiaeth ysgrifenedig, a lofnodwyd gan yr unigolyn hwnnw.

en-gb	This section does not apply where an individual is acting in accordance with section 33 (persons through whom a company acts)—
cy-gb	Nid yw’r adran hon yn gymwys pan fo unigolyn yn gweithredu’n unol ag adran 33 (personau y mae cwmni yn gweithredu drwyddynt)—

en-gb	as the proper officer of a company, or
cy-gb	fel swyddog priodol cwmni, neu

en-gb	otherwise on behalf of a company.
cy-gb	fel arall ar ran cwmni.

en-gb	C HAPTER 2
cy-gb	PENNOD 2

en-gb	LI A BILI T Y FOR A N D PA Y M EN T OF TA X
cy-gb	RHWYMEDIGAETH AR GYFER TRETH A THALU TRETH

en-gb	Lia b ilit y for tax
cy-gb	Rhwymedigaeth ar gyfer treth

en-gb	5 6 L ia b i l ity for tax 
cy-gb	5 6 Rhwymedigaeth ar gyfer treth 

en-gb	The buyer in a chargeable transaction must pay the tax in respect of that transaction and accordingly the buyer is chargeable to the tax for the purposes of TCMA.
cy-gb	Rhaid i’r prynwr mewn trafodiad trethadwy dalu’r dreth mewn cysylltiad â’r trafodiad hwnnw ac felly mae’r dreth i’w chodi ar y prynwr at ddibenion DCRhT.

en-gb	As to the liability of buyers acting j ointly, see—
cy-gb	O ran atebolrwydd prynwyr sy’n gweithredu ar y cyd, gweler—

en-gb	sections 37 to 40 ( j oint buyers),
cy-gb	adrannau 37 i 40 (cydbrynwyr),

en-gb	Schedule 7 (partnerships), and
cy-gb	Atodlen 7 (partneriaethau), ac

en-gb	Schedule 8 (trusts).
cy-gb	Atodlen 8 (ymddiriedolaethau).

en-gb	5 7 P ayment of tax 
cy-gb	5 7 Talu treth 

en-gb	(1) Where a buyer in a land transaction makes a return, the buyer must pay any amount, or any additional amount, of tax payable not later than the filing date for the return.
cy-gb	(1) Pan fo prynwr mewn trafodiad tir yn dychwelyd ffurflen dreth, rhaid i’r prynwr dalu unrhyw swm o dreth sy’n daladwy, neu unrhyw swm ychwanegol o dreth sy’n daladwy, yn ddim hwyrach na dyddiad ffeilio’r ffurflen dreth.

en-gb	(2) Where a buyer in a land transaction amends a return in respect of that transaction, the buyer must pay any amount, or any additional amount, of tax payable as a result of that amendment—
cy-gb	(2) Pan fo prynwr mewn trafodiad tir yn diwygio ffurflen dreth mewn cysylltiad â’r trafodiad hwnnw, rhaid i’r prynwr dalu unrhyw swm o dreth sy’n daladwy o ganlyniad i’r diwygiad hwnnw neu unrhyw swm ychwanegol o dreth sy’n daladwy o ganlyniad i’r diwygiad hwnnw—

en-gb	if the amendment is made by the filing date for that return, not later than that date, and
cy-gb	os gwneir y diwygiad erbyn dyddiad ffeilio’r ffurflen dreth honno, yn ddim hwyrach na’r dyddiad hwnnw, a

en-gb	if the amendment is made after the filing date for the return, when the buyer gives notice of the amendment to W R A.
cy-gb	os gwneir y diwygiad ar ôl dyddiad ffeilio’r ffurflen dreth, pan fydd y prynwr yn hysbysu ACC am y diwygiad.

en-gb	(3) B ut see Chapter 3 (deferral of tax).
cy-gb	(3) Ond gweler Pennod 3 (gohirio treth).

en-gb	C HAPTER 3
cy-gb	PENNOD 3

en-gb	D EFERR A L OF TA X 
cy-gb	GOHIRIO TRETH

en-gb	58 D eferra l re qu ests in cases of contingent or u ncertain consideration
cy-gb	58 Ceisiadau gohirio mewn achosion o gydnabyddiaeth ddibynnol neu ansicr

en-gb	(1) A buyer in a land transaction where the whole or part of the chargeable consideration is contingent or uncertain (see sections 19 and 20) may give notice to W R A (“a deferral re q uest”) re q uesting that payment of an amount of tax payable stated in the first return relating to the transaction (“the re q uested amount”) be deferred.
cy-gb	(1) Caiff prynwr mewn trafodiad tir pan fo’r holl gydnabyddiaeth drethadwy neu ran ohoni yn ddibynnol neu’n ansicr (gweler adrannau 19 a 20) roi hysbysiad i ACC (“cais gohirio”) yn gofyn am ohirio talu swm o dreth sy’n daladwy a ddatgenir ar y ffurflen dreth gyntaf sy’n ymwneud â’r trafodiad (“y swm a geisir”).

en-gb	(2) B ut the re q uested amount may not exceed the deferrable amount (see section 59).
cy-gb	(2) Ond ni chaiff y swm a geisir fod yn fwy na’r swm y gellir ei ohirio (gweler adran 59).

en-gb	(3) W R A must agree to a deferral re q uest if—
cy-gb	(3) Rhaid i ACC gytuno i gais gohirio—

en-gb	(a) the return and the deferral re q uest are made on or before the filing date for that return,
cy-gb	(a) os dychwelir y ffurflen dreth ac os gwneir y cais gohirio ar ddyddiad ffeilio’r ffurflen dreth honno neu cyn hynny,

en-gb	(b) the re q uest—
cy-gb	(b) os yw’r cais—

en-gb	specifies the re q uested amount to be deferred,
cy-gb	yn pennu’r swm y ceisir ei ohirio,

en-gb	sets out the calculation of the re q uested amount carried out in accordance with section 59 (including the amount of consideration falling within step 2 of that calculation (“the deferred consideration”)),
cy-gb	yn nodi sut y cyfrifwyd y swm a geisir yn unol ag adran 59 (gan gynnwys swm y gydnabyddiaeth sydd o fewn cam 2 o’r cyfrifiad hwnnw (“y gydnabyddiaeth ohiriedig”)),

en-gb	sets out the reasons why the deferred consideration is contingent or uncertain and the reasons why it falls to be paid or provided on one or more future dates of which at least one will or may fall more than 6 months after the effective date of the transaction,
cy-gb	yn nodi’r rhesymau pam fod y gydnabyddiaeth ohiriedig yn ddibynnol neu’n ansicr a’r rhesymau pam y mae i’w dalu neu i’w ddarparu ar un neu ragor o ddyddiadau yn y dyfodol, y bydd neu y gall o leiaf un ohonynt fod fwy na 6 mis ar ôl y dyddiad y mae’r trafodiad yn cael effaith,

en-gb	proposes an expected end date of the deferral period (see subsection ( 8 )), and
cy-gb	yn cynnig dyddiad terfyn disgwyliedig y cyfnod gohirio (gweler is-adran (8)), a

en-gb	contains any other information as may be re q uired by virtue of section 191 of TCMA (giving notices to W R A),
cy-gb	yn cynnwys unrhyw wybodaeth arall a all fod yn ofynnol yn rhinwedd adran 191 o DCRhT (rhoi hysbysiadau i ACC),

en-gb	(c) W R A is satisfied that the re q uested amount does not exceed the deferrable amount calculated in accordance with section 59, and
cy-gb	(c) os yw ACC yn fodlon nad yw’r swm a geisir yn fwy na’r swm y gellir ei ohirio a gyfrifir yn unol ag adran 59, a

en-gb	(d) the land transaction is not a tax avoidance arrangement nor forms part of arrangements which are tax avoidance arrangements.
cy-gb	(d) os nad yw’r trafodiad tir yn drefniant osgoi trethi nac yn ffurfio rhan o drefniadau sy’n drefniadau osgoi trethi.

en-gb	(4) O therwise W R A must refuse a deferral re q uest (but see subsections (5) and (6)).
cy-gb	(4) Fel arall rhaid i ACC wrthod cais gohirio (ond gweler is-adrannau (5) a (6)).

en-gb	(5) B ut if W R A thinks that the re q uested amount exceeds the deferrable amount it may nevertheless grant the deferral re q uest in relation to so much of the re q uested amount as does not exceed the deferrable amount.
cy-gb	(5) Ond os yw ACC o’r farn fod y swm a geisir yn fwy na’r swm y gellir ei ohirio caiff ganiatau’r cais gohirio er hynny mewn perthynas â hynny o’r swm a geisir nad yw’n fwy na’r swm y gellir ei ohirio.

en-gb	(6) When agreeing to a deferral re q uest W R A—
cy-gb	(6) Wrth gytuno i gais gohirio—

en-gb	must determine the amount of tax it agrees to defer (the “deferred amount”);
cy-gb	rhaid i ACC bennu swm y dreth y mae’n cytuno i’w ohirio (y “swm gohiriedig”);

en-gb	must determine the expected end date of the deferral period (that may be different to the expected end date proposed by the buyer) (see subsection ( 8 ));
cy-gb	rhaid i ACC bennu dyddiad terfyn disgwyliedig y cyfnod gohirio (a gaiff fod yn wahanol i’r dyddiad terfyn disgwyliedig a gynigir gan y prynwr) (gweler is-adran (8));

en-gb	(c) may impose such conditions (including conditions re q uiring the buyer to make payments of part of the deferred amount at specified times during the deferral period) as WRA thinks appropriate.
cy-gb	(c) caiff ACC osod unrhyw amodau (gan gynnwys amodau sy’n ei gwneud yn ofynnol i’r prynwr dalu rhan o’r swm gohiriedig ar adegau penodedig yn ystod y cyfnod gohirio) ag y bo’n briodol ym marn ACC.

en-gb	(7) In this section, “tax avoidance arrangement” has the same meaning as in section 31.
cy-gb	(7) Yn yr adran hon, mae i “trefniant osgoi trethi” yr un ystyr ag yn adran 31.

en-gb	( 8 ) In this Chapter—
cy-gb	(8) Yn y Bennod hon—

en-gb	(a) “deferral period” means the period beginning with the filing date for the return referred to in subsection (1) and ending on the earlier of—
cy-gb	(a) ystyr “cyfnod gohirio” yw’r cyfnod sy’n dechrau â dyddiad ffeilio’r ffurflen dreth y cyfeirir ati yn is-adran (1) ac sy’n dod i ben ar y cynharaf o’r canlynol—

en-gb	the expected end date, or
cy-gb	y dyddiad terfyn disgwyliedig, neu

en-gb	the date on which an event mentioned in subsection (9) occurs in relation to the deferred consideration;
cy-gb	y dyddiad y ceir digwyddiad a grybwyllir yn is-adran (9) mewn perthynas â’r gydnabyddiaeth ohiriedig;

en-gb	(b) “expected end date” means—
cy-gb	(b) ystyr “dyddiad terfyn disgwyliedig”yw—

en-gb	the date on which an event mentioned in subsection (9) is expected to occur in relation to the deferred consideration, or
cy-gb	y dyddiad y disgwylir digwyddiad a grybwyllir yn is-adran (9) mewn perthynas â’r gydnabyddiaeth ohiriedig, neu

en-gb	if that date cannot be predicted, the fifth anniversary of the effective date of the transaction (or, where the expected end date is changed under section 62, the fifth anniversary of the previous expected end date).
cy-gb	os na ellir rhagfynegi’r dyddiad hwnnw, bum mlynedd i’r dyddiad y mae’r trafodiad yn cael effaith (neu, pan newidir y dyddiad terfyn disgwyliedig o dan adran 62, bum mlynedd i’r dyddiad terfyn disgwyliedig blaenorol).

en-gb	(9) The events are—
cy-gb	(9) Y digwyddiadau yw—

en-gb	(a) where the deferred consideration is contingent, the date on which contingency occurs or it becomes clear that it will not occur;
cy-gb	(a) pan fo’r gydnabyddiaeth ohiriedig yn ddibynnol, dyddiad y digwyddiad dibynnol neu’r dyddiad y daw’n amlwg na fydd yn digwydd;

en-gb	(b) where the deferred consideration is uncertain, the date on which the consideration becomes ascertained.
cy-gb	(b) pan fo’r gydnabyddiaeth ohiriedig yn ansicr, y dyddiad y canfyddir y gydnabyddiaeth.

en-gb	59 Ca l c ul ation of deferra bl e amo u nt
cy-gb	59 Cyfrifo'r swm y gellir ei ohirio

en-gb	The deferrable amount in respect of a land transaction to which section 5 8 (1) applies is to be calculated as follows.
cy-gb	Mae’r swm y gellir ei ohirio mewn cysylltiad â thrafodiad tir y mae adran 58(1) yn gymwys iddo i’w gyfrifo fel a ganlyn.

en-gb	Calculate the amount of tax chargeable in respect of the land transaction in accordance with section 27 or 2 8 .
cy-gb	Cyfrifo swm y dreth sydd i’w godi mewn cysylltiad â’r trafodiad tir yn unol ag adran 27 neu 28.

en-gb	Determine the amount or value of chargeable consideration for the land transaction that—
cy-gb	Pennu swm neu werth y gydnabyddiaeth drethadwy ar gyfer y trafodiad tir—

en-gb	(a) has not already been paid or provided,
cy-gb	(a) nad yw eisoes wedi ei dalu neu ei ddarparu,

en-gb	(b) is contingent or uncertain (see sections 19 and 20),
cy-gb	(b) sy’n ddibynnol neu’n ansicr (gweler adrannau 19 ac 20),

en-gb	(c) does not consist of—
cy-gb	(c) nad yw ar ffurf—

en-gb	rent (within the meaning given in Schedule 6), or
cy-gb	rhent (o fewn yr ystyr a roddir yn Atodlen 6), neu

en-gb	an annuity to which section 21 applies, and
cy-gb	blwydd-dal y mae adran 21 yn gymwys iddo, a

en-gb	(d) falls to be paid or provided on one or more future dates of which at least one will or may fall more than 6 months after the effective date of the transaction.
cy-gb	(d) sydd i’w dalu neu i’w ddarparu ar un neu ragor o ddyddiadau yn y dyfodol, y bydd neu y gall o leiaf un ohonynt fod fwy na 6 mis ar ôl y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	That amount or value of consideration is the deferred consideration.
cy-gb	Y swm neu’r gwerth hwnnw o gydnabyddiaeth yw’r gydnabyddiaeth ohiriedig.

en-gb	Calculate (in accordance with section 27 or 2 8 ) the amount of tax that would have been chargeable in respect of the land transaction had the chargeable consideration for the transaction been reduced by the amount or value of the deferred consideration.
cy-gb	Cyfrifo (yn unol ag adran 27 neu 28) swm y dreth a fyddai wedi bod i’w godi mewn cysylltiad â’r trafodiad tir pe bai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad wedi ei gostwng gan swm neu werth y gydnabyddiaeth ohiriedig.

en-gb	Deduct the amount of tax calculated under step 3 from the amount calculated under step 1.
cy-gb	Didynnu swm y dreth a gyfrifwyd yng ngham 3 o’r swm a gyfrifwyd yng ngham 1.

en-gb	The remaining amount of tax is the deferrable amount.
cy-gb	Swm y dreth sy’n weddill yw’r swm y gellir ei ohirio.

en-gb	6 0 D eferra l re qu ests:
cy-gb	6 0 C eisiadau gohirio :

en-gb	notices of WRA decisions
cy-gb	hysbysiadau o benderfyniadau ACC

en-gb	(1) Where WRA agrees to a deferral re q uest, it must issue a notice to the buyer specifying—
cy-gb	(1) Pan fo ACC yn cytuno i gais gohirio, rhaid iddo ddyroddi hysbysiad i’r prynwr sy’n pennu—

en-gb	the deferred amount and, if any, the refused amount,
cy-gb	y swm gohiriedig a’r swm a wrthodir (os o gwbl),

en-gb	the expected end date of the deferral period,
cy-gb	dyddiad terfyn disgwyliedig y cyfnod gohirio,

en-gb	any condition WRA has imposed under section 5 8 (6)(c), and
cy-gb	unrhyw amod y mae ACC wedi ei osod o dan adran 58(6)(c), a

en-gb	if the deferred amount is lower than the proposed deferred amount, the reasons for that decision.
cy-gb	os yw’r swm gohiriedig yn is na’r swm gohiriedig arfaethedig, y rhesymau am y penderfyniad hwnnw.

en-gb	(2) Where WRA refuses a deferral re q uest, it must issue a notice to the buyer specifying the reasons for the refusal.
cy-gb	(2) Pan fo ACC yn gwrthod cais gohirio, rhaid iddo ddyroddi hysbysiad i’r prynwr yn pennu’r rhesymau dros wrthod.

en-gb	effect of WRA's decision
cy-gb	effaith penderfyniad ACC

en-gb	(1) Where WRA agrees to a deferral re q uest—
cy-gb	(1) Pan fo ACC yn cytuno i gais gohirio—

en-gb	the buyer must pay the deferred amount before the end of the day following the date on which the deferral period ends (despite section 57), and
cy-gb	rhaid i’r prynwr dalu’r swm gohiriedig cyn diwedd y diwrnod ar ôl y dyddiad y daw’r cyfnod gohirio i ben (er gwaethaf adran 57), a

en-gb	despite section 157(3) of TCMA, the late payment interest start date in relation to the deferred amount is the date following the date on which the deferred amount is re q uired to be paid (and Chapter 1 of Part 6 of TCMA is to be read accordingly).
cy-gb	er gwaethaf adran 157(3) o DCRhT, dyddiad dechrau’r llog taliadau hwyr mewn perthynas â’r swm gohiriedig yw’r dyddiad ar ôl y dyddiad y mae’n ofynnol talu’r swm gohiriedig (ac mae Pennod 1 o Ran 6 o DCRhT i’w darllen yn unol â hynny).

en-gb	(2) Where WRA refuses a deferral re q uest (or agrees to a re q uest but agrees a deferred amount which is lower than the re q uested amount)—
cy-gb	(2) Pan fo ACC yn gwrthod cais gohirio (neu’n cytuno i gais ond yn cytuno i swm gohiriedig sy’n is na’r swm a geisir)—

en-gb	(a) the amount of tax which WRA has refused to defer (“the refused amount”) is re q uired to be paid by the end of the later of—
cy-gb	(a) mae’n ofynnol talu swm y dreth y mae ACC wedi gwrthod ei ohirio (“y swm a wrthodir”) erbyn diwedd yr hwyraf o—

en-gb	the date on which the buyer receives notice of WRA's decision, or
cy-gb	y dyddiad y mae’r prynwr yn cael ei hysbysu am benderfyniad ACC, neu

en-gb	the date on which the amount would otherwise be re q uired to be paid in accordance with section 57, and
cy-gb	y dyddiad y byddai’n ofynnol talu’r swm fel arall yn unol ag adran 57, a

en-gb	(b) the late payment interest start date for the refused amount is the later of—
cy-gb	(b) dyddiad dechrau’r llog taliadau hwyr ar gyfer y swm a wrthodir yw’r hwyraf o—

en-gb	the day after the date on which the refused amount is re q uired to be paid, or
cy-gb	y diwrnod ar ôl y dyddiad y mae’n ofynnol talu’r swm a wrthodir, neu

en-gb	the date which would otherwise be specified under section 157(3) of TCMA as the late payment interest start date in relation to that amount.
cy-gb	y dyddiad a fyddai’n cael ei bennu fel arall o dan adran 157(3) o DCRhT fel dyddiad dechrau’r llog taliadau hwyr mewn perthynas â’r swm hwnnw.

en-gb	(3) See sections 47 and 4 8 for provision about cases where the amount of tax payable changes as a result of—
cy-gb	(3) Gweler adrannau 47 a 48 am ddarpariaeth ynghylch achosion pan fo swm y dreth sy’n daladwy yn newid o ganlyniad i—

en-gb	a contingency occurring or not occurring, or
cy-gb	digwyddiad dibynnol neu ddiffyg digwyddiad dibynnol, neu

en-gb	uncertain consideration becoming ascertained.
cy-gb	canfod cydnabyddiaeth oedd heb ei chanfod.

en-gb	6 2 V ariation of deferra l re qu ests 
cy-gb	6 2 A mrywio ceisiadau gohirio 

en-gb	(1) Where WRA has agreed to a deferral re q uest, the buyer may give notice to WRA re q uesting—
cy-gb	(1) Pan fo ACC wedi cytuno i gais gohirio, caiff y prynwr roi hysbysiad i ACC yn gofyn am—

en-gb	a change to the expected end date;
cy-gb	newid y dyddiad terfyn disgwyliedig;

en-gb	variation or removal of a condition imposed under section 5 8 (6)(c).
cy-gb	amrywio neu godi amod a orfodwyd o dan adran 58(6)(c).

en-gb	(2) A re q uest under subsection (1) must specify the change in circumstances which the buyer thinks j ustifies the change, variation or removal.
cy-gb	(2) Rhaid i gais o dan is-adran (1) bennu’r newid mewn amgylchiadau y cred y prynwr ei fod yn cyfiawnhau’r newid, neu’n cyfiawnhau amrywio neu godi’r amod.

en-gb	(3) f WRA thinks it appropriate to do so, it may—
cy-gb	(3) Os yw ACC o’r farn ei bod yn briodol gwneud hynny, caiff—

en-gb	agree to the re q uest made under subsection (1), or
cy-gb	cytuno i’r cais a wneir o dan is-adran (1), neu

en-gb	agree to—
cy-gb	cytuno i—

en-gb	a different expected end date than that re q uested under subsection (1)(a);
cy-gb	dyddiad terfyn disgwyliedig gwahanol i’r hyn y gofynnwyd amdano o dan is-adran (1)(a);

en-gb	a different variation of a condition than that re q uested under subsection (1) (b).
cy-gb	amrywiad gwahanol i amod i’r hyn y gofynnwyd amdano o dan is-adran (1)(b).

en-gb	(4) Where WRA makes a decision under this section it must issue a notice to the buyer setting out the decision and the reasons for it.
cy-gb	(4) Pan fo ACC yn gwneud penderfyniad o dan yr adran hon rhaid iddo ddyroddi hysbysiad i’r prynwr yn nodi’r penderfyniad a’r rhesymau drosto.

en-gb	6 3 F ai lu re to comp l y w it h W R A's agreement to defer 
cy-gb	6 3 Methu a chydymffurfio a chytundeb ACC i ohirio 

en-gb	(1) f WRA thinks that the buyer—
cy-gb	(1) Os yw ACC o’r farn fod y prynwr—

en-gb	has failed to comply with a condition imposed under section 5 8 (6)(c) or varied under section 62, or
cy-gb	wedi methu cydymffurfio ag amod a osodwyd o dan adran 58(6)(c) neu a amrywiwyd o dan adran 62, neu

en-gb	has, in relation to the deferral re q uest or a re q uest made under section 62(1)—
cy-gb	mewn perthynas â’r cais gohirio neu gais a wnaed o dan adran 62(1)—

en-gb	provided false or misleading information, or
cy-gb	wedi darparu gwybodaeth ffug neu gamarweiniol, neu

en-gb	withheld information,
cy-gb	wedi atal gwybodaeth,

en-gb	the deferral re q uest is to be treated as if it had never been made (and section 57 of this Act and section 157 of TCMA apply accordingly).
cy-gb	mae’r cais gohirio i’w drin fel pe na bai erioed wedi ei wneud (ac mae adran 57 o’r Ddeddf hon ac adran 157 o DCRhT yn gymwys yn unol â hynny).

en-gb	(2) In such a case WRA must issue a notice to the buyer stating that deferral re q uest is to be treated as if it had never been made and setting out the conse q uences of that.
cy-gb	(2) Mewn achos o’r fath rhaid i ACC ddyroddi hysbysiad i’r prynwr yn datgan bod y cais gohirio i’w drin fel pe na bai erioed wedi ei wneud ac yn nodi canlyniadau hynny.

en-gb	6 4 R eg ul ations a b o u t deferra l of tax 
cy-gb	6 4 Rheoliadau ynghylch gohirio treth 

en-gb	make provision for the deferral of tax in cases where the deferred consideration consists of rent (within the meaning given in Schedule 6);
cy-gb	gwneud darpariaeth i ohirio treth mewn achosion pan fo’r gydnabyddiaeth ohiriedig ar ffurf rhent (o fewn yr ystyr a roddir yn Atodlen 6);

en-gb	make provision applying this Chapter (with such modifications as may be specified in the regulations) to cases where the consideration to which a deferral re q uest relates, or any element of that consideration, consists of—
cy-gb	gwneud darpariaeth sy’n cymhwyso’r Bennod hon (gydag unrhyw addasiadau a bennir yn y rheoliadau) i achosion pa fo’r gydnabyddiaeth y mae cais gohirio yn ymwneud â hi, neu unrhyw elfen o’r gydnabyddiaeth honno, ar ffurf—

en-gb	the carrying out of works of construction, improvement or repair of a building or other works to enhance the value of land, or
cy-gb	gwneud gwaith adeiladu, gwella neu atgyweirio adeilad neu waith arall i gynyddu gwerth tir, neu

en-gb	the provision of services (other than the carrying out of such works);
cy-gb	darparu gwasanaethau (ac eithrio cyflawni gwaith o’r faith);

en-gb	(c) make provision for W R A to make variations under section 62 without the buyer giving notice of a re q uest under subsection (1) of that section (whether by agreement with the buyer or by imposition).
cy-gb	(c) gwneud darpariaeth i ACC wneud amrywiadau o dan adran 62 heb i’r prynwr roi hysbysiad am gais o dan is-adran (1) o’r adran honno (boed drwy gytundeb gyda’r prynwr neu drwy orfodaeth).

en-gb	(2) R egulations under subsection (1) may make such modifications of this Act as the Welsh Ministers consider necessary or expedient.
cy-gb	(2) Caiff rheoliadau o dan is-adran (1) wneud unrhyw addasiadau i’r Ddeddf hon ag y bo Gweinidogion Cymru yn eu hystyried yn angenrheidiol neu’n hwylus.

en-gb	REGI ST R AT ION O F L A N D T R A N SACT ION S
cy-gb	COFRESTRU TRAFODIADAU TIR

en-gb	65 R egistration of l and transactions
cy-gb	65 Cofrestru trafodiadau tir

en-gb	(1) The Chief L and R egistrar (“the R egistrar”) may not register, record or otherwise reflect in an entry made in the register of title maintained by the R egistrar a notifiable land transaction or a document effecting or evidencing such a transaction unless a W R A certificate is produced with the application to register, record or otherwise reflect the transaction.
cy-gb	(1) Ni chaiff y Prif Gofrestrydd Tir (“y Cofrestrydd”) gofrestru, gofnodi na dangos fel arall mewn cofnod a wneir yn y gofrestr teitlau a gedwir gan y Cofrestrydd drafodiad tir hysbysadwy na dogfen sy’n rhoi effaith i drafodiad o’r fath neu sy’n dystiolaeth ohono oni bai y cyflwynir tystysgrif ACC gyda’r cais i gofrestru, i gofnodi neu i ddangos y trafodiad fel arall.

en-gb	(2) A “W R A certificate” is a certificate issued by W R A stating that a return has been made in respect of the transaction.
cy-gb	(2) Tystysgrif a ddyroddir gan ACC yw “tystysgrif ACC”, sy’n datgan bod ffurflen dreth wedi ei dychwelyd mewn cysylltiad â’r trafodiad.

en-gb	(3) B ut subsection (1) does not apply in so far as—
cy-gb	(3) Ond nid yw is-adran (1) yn gymwys i’r graddau—

en-gb	the notifiable land transaction or a document effecting or evidencing that transaction is re q uired to be registered, recorded or otherwise reflected in an entry made in the register of title without any application to register;
cy-gb	y mae’n ofynnol cofrestru, cofnodi neu ddangos fel arall y trafodiad tir hysbysadwy neu ddogfen sy’n rhoi effaith i’r trafodiad hwnnw neu sy’n dystiolaeth ohono mewn cofnod a wneir yn y gofrestr teitlau heb unrhyw gais i gofrestru;

en-gb	the entry registers, records or otherwise reflects an interest or right other than the chargeable interest ac q uired by the buyer in the land transaction.
cy-gb	y mae’r cofnod yn cofrestru, yn cofnodi neu’n dangos fel arall fuddiant neu hawl ar wahân i’r buddiant trethadwy y mae’r prynwr yn y trafodiad tir yn ei gaffael.

en-gb	(4) This section does not apply to—
cy-gb	(4) Nid yw’r adran hon yn gymwys—

en-gb	(a) a contract which is to be treated as a land transaction by virtue of—
cy-gb	(a) i gontract sydd i’w drin fel trafodiad tir yn rhinwedd—

en-gb	section 10(4) (contract and transfer), or
cy-gb	adran 1 0 (4) (contract a throsglwyddo), neu

en-gb	section 11(3) (contract providing for transfer to third party);
cy-gb	adran 11(3) (contract sy’n darparu ar gyfer trosglwyddo i drydydd parti);

en-gb	(b) a notional or additional notional transaction within the meaning given in Schedule 2;
cy-gb	(b) trafodiad tybiannol neu drafodiad tybiannol ychwanegol o fewn yr ystyr a roddir yn Atodlen 2;

en-gb	(c) an agreement for a lease which is to be treated as a land transaction by virtue of paragraph 20(1) of Schedule 6;
cy-gb	(c) cytundeb ar gyfer les sydd i’w drin fel trafodiad tir yn rhinwedd paragraff 2 0 (1) o Atodlen 6;

en-gb	(d) a variation of a lease which is to be treated as a land transaction by virtue of paragraph 24(1) or 25(1) of that Schedule.
cy-gb	(d) amrywiad i les sydd i’w drin fel trafodiad tir yn rhinwedd paragraff 24(1) neu 25(1) o’r Atodlen honno.

en-gb	(5) The Welsh Ministers may by regulations make provision about W R A certificates.
cy-gb	(5) Caiff Gweinidogion Cymru drwy reoliadau wneud darpariaeth ynghylch tystysgrifau ACC.

en-gb	(6) R egulations made under subsection (5) may in particular—
cy-gb	(6) Caiff rheoliadau a wneir o dan is-adran (5), yn benodol—

en-gb	make provision as to the conditions that must be met before a certificate is issued;
cy-gb	gwneud darpariaeth o ran yr amodau y mae’n rhaid eu bodloni cyn dyroddi tystysgrif;

en-gb	make provision about the issue of duplicate certificates;
cy-gb	gwneud darpariaeth ynghylch dyroddi tystysgrifau dyblyg;

en-gb	provide for the issue of multiple certificates where a return is made relating to more than one transaction.
cy-gb	darparu ar gyfer dyroddi tystysgrifau lluosog pan ddychwelir ffurflen dreth sy’n ymwneud â mwy nag un trafodiad.

en-gb	(7) The R egistrar—
cy-gb	(7) O ran y Cofrestrydd—

en-gb	must allow W R A to inspect any certificates produced under this section, and
cy-gb	rhaid iddo ganiatau i ACC archwilio unrhyw dystysgrifau a gyflwynir o dan yr adran hon, a

en-gb	may enter into arrangements for affording W R A other information and facilities for verifying that the re q uirements of this Act have been complied with.
cy-gb	caiff ymrwymo i drefniadau ar gyfer rhoi gwybodaeth arall a chyfleusterau eraill i ACC er mwyn gwirio y cydymffurfiwyd â gofynion y Ddeddf hon.

en-gb	PART 7 
cy-gb	RHAN 7

en-gb	GENER A L A N T I -A VOI DA N C E RULE
cy-gb	Y RHEOL GYFFREDINOL YN ERBYN OSGOI TRETHI

en-gb	66 G enera l anti - a v oidance r ul e 
cy-gb	66 Y rheol gyffredinol yn erbyn osgoi trethi 

en-gb	After section 8 1 of TCMA (contract settlements), insert—
cy-gb	Ar ôl adran 81 o DCRhT (setliadau contract), mewnosoder—

en-gb	"PART 3 A
cy-gb	“RHAN 3A

en-gb	O vervie w
cy-gb	Trosolwg

en-gb	8 1A M eaning of " genera l anti - a v oidance r ul e" and o v er v ie w 
cy-gb	8 1 A Ystyr “y rheol gyffredinol yn erbyn osgoi trethi" a throsolwg ohoni

en-gb	(1) This Part makes provision for counteracting tax advantages arising from artificial tax avoidance arrangements, including provision—
cy-gb	(1) Mae’r Rhan hon yn gwneud darpariaeth ar gyfer gwrthweithio manteision treth sy’n deillio o drefniadau artiffisial i osgoi trethi, gan gynnwys darpariaeth—

en-gb	about the meaning of “tax avoidance arrangement”, “artificial” and “tax advantage” (sections 8 1B to 8 1D);
cy-gb	ynghylch ystyr “trefniant osgoi trethi”, “artiffisial” a “mantais drethiannol” (adrannau 81B i 81D);

en-gb	about W R A's power to make ad j ustments to counteract tax advantages and the steps to be taken by W R A in connection with such ad j ustments (sections 8 1 E to 8 1 G ).
cy-gb	ynghylch p*er ACC i wneud addasiadau i wrthweithio manteision treth a’r camau i’w cymryd gan ACC mewn cysylltiad ag addasiadau o’r fath (adrannau 81E i 81G).

en-gb	(2) The rules in this Part are collectively to be known as “the general anti-avoidance rule”.
cy-gb	(2) Enw’r rheolau yn y Rhan hon gyda’i gilydd yw “y rheol gyffredinol yn erbyn osgoi trethi”.

en-gb	Artificial tax avoidance arran g e m ents
cy-gb	Trefniadau artiffisial i osgoi trethi

en-gb	8 1 B T ax a v oidance arrangements
cy-gb	8 1 B Trefniadau osgoi trethi

en-gb	(1) F or the purposes of this Part, an arrangement is a “tax avoidance arrangement” if the obtaining of a tax advantage for any person is the main purpose, or one of the main purposes, of a taxpayer entering into the arrangement.
cy-gb	(1) At ddibenion y Rhan hon, mae trefniant yn “trefniant osgoi trethi” os cael mantais drethiannol ar gyfer unrhyw berson yw’r prif ddiben, neu un o’r prif ddibenion, pam y mae trethdalwr yn ymrwymo i’r trefniant.

en-gb	In determining whether the main purpose, or one of the main purposes, of an arrangement is the obtaining of a tax advantage regard may in particular be had to the amount of devolved tax that would have been chargeable in the absence of the arrangement.
cy-gb	Wrth benderfynu ai prif ddiben trefniant, neu un o’i brif ddibenion, yw cael mantais drethiannol, caniateir ystyried yn benodol y swm o dreth ddatganoledig a fyddai i’w godi yn absenoldeb y trefniant.

en-gb	(a) an “arrangement” includes any transaction, scheme, action, operation, agreement, grant, understanding, promise, undertaking, event or any series of any of those things (whether legally enforceable or not);
cy-gb	(a) mae “trefniant” yn cynnwys unrhyw drafodiad, unrhyw gynllun, unrhyw weithred, unrhyw weithrediad, unrhyw gytundeb, unrhyw grant, unrhyw ddealltwriaeth, unrhyw addewid, unrhyw ymgymeriad, unrhyw ddigwyddiad 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	(b) references to an arrangement are to be read as including—
cy-gb	(b) mae cyfeiriadau at drefniant i’w darllen fel pe baent yn cynnwys—

en-gb	a series of arrangements, and
cy-gb	cyfres o drefniadau, a

en-gb	any part or stage of an arrangement comprised of more than one part or stage;
cy-gb	unrhyw ran o drefniant neu unrhyw gam o drefniant sy’n cynnwys mwy nag un ran neu gam;

en-gb	(c) “taxpayer” means a person liable to devolved tax or who would be liable but for the tax avoidance arrangement in q uestion.
cy-gb	(c) ystyr “trethdalwr” yw person sy’n agored i dreth ddatganoledig neu a fyddai’n agored iddi oni bai am y trefniant osgoi trethi o dan sylw.

en-gb	81C A rtificia l tax a v oidance arrangements
cy-gb	81C Trefniadau artiffisial i osgoi trethi

en-gb	(1) F or the purposes of this Part, a tax avoidance arrangement is “artificial” if the entering into or carrying out of it is not a reasonable course of action in relation to the provisions of Welsh tax legislation applying to the arrangements.
cy-gb	(1) At ddibenion y Rhan hon, mae trefniant osgoi trethi yn “artiffisial” os nad yw ymrwymo iddo neu ei gyflawni yn weithred resymol mewn perthynas â darpariaethau deddfwriaeth drethi Cymru sy’n gymwys i’r trefniadau.

en-gb	(2) In determining whether the tax avoidance arrangement is artificial, regard may in particular be had—
cy-gb	(2) Wrth benderfynu pa un a yw’r trefniant osgoi trethi yn artiffisial, caniateir ystyried yn benodol—

en-gb	to any genuine economic or commercial substance to the arrangement (other than the obtaining of a tax advantage);
cy-gb	unrhyw sylwedd economaidd neu fasnachol dilys sydd i’r trefniant (ac eithrio cael mantais drethiannol);

en-gb	as to whether the arrangement results in an amount of tax chargeable that it is reasonable to assume was not the anticipated result when the relevant provision of Welsh tax legislation was enacted.
cy-gb	pa un ai canlyniad y trefniant yw bod swm o dreth i’w godi y mae’n rhesymol cymryd nad hwnnw oedd y canlyniad a ragwelwyd pan ddeddfwyd darpariaeth berthnasol deddfwriaeth drethi Cymru.

en-gb	(3) B ut an arrangement is not artificial if, at the time it was entered into or carried out—
cy-gb	(3) Ond nid yw trefniant yn artiffisial os oedd, ar yr adeg yr ymrwymwyd iddo neu y’i cyflawnwyd—

en-gb	the arrangement was consistent with generally prevailing practice, and
cy-gb	y trefniant yn gyson â’r arferion a oedd yn bodoli’n gyffredinol ar y pryd, a

en-gb	WRA had indicated its acceptance of that practice.
cy-gb	ACC wedi mynegi ei fod yn derbyn yr arfer hwnnw.

en-gb	(4) Where a tax avoidance arrangement forms part of any other arrangements, regard must also be had to those other arrangements in determining whether the tax avoidance arrangement is artificial.
cy-gb	(4) Pan fo trefniant osgoi trethi yn rhan o unrhyw drefniadau eraill, rhaid rhoi sylw i’r trefniadau eraill hynny hefyd wrth benderfynu pa un a yw’r trefniant osgoi trethi yn artiffisial.

en-gb	(5) n this section, “Welsh tax legislation” means— (a) the Welsh Tax Acts, and
cy-gb	(5) Yn yr adran hon, ystyr “deddfwriaeth drethi Cymru” yw— (a) Deddfau Trethi Cymru, a

en-gb	(b) any subordinate legislation (within the meaning of section 21 of the I nterpretation Act 197 8 (c.
cy-gb	(b) unrhyw is-ddeddfwriaeth (o fewn ystyr adran 21 o Ddeddf Dehongli 1978 (p.

en-gb	30)) made under those Acts.
cy-gb	3 0 )) a wneir o dan y Deddfau hynny.

en-gb	8 1 D M eaning of " tax " and " tax ad v antage " 
cy-gb	8 1 D Ystyr “treth " a “mantais drethiannol " 

en-gb	F or the purposes of this Part— 
cy-gb	At ddibenion y Rhan hon—

en-gb	“tax” (“ treth ”) means any devolved tax;
cy-gb	ystyr “treth” (“ tax ”) yw unrhyw dreth ddatganoledig.

en-gb	“tax advantage” (“ mantais drethiannol ”) means—
cy-gb	ystyr “mantais drethiannol” (“ tax ad v antage ”) yw—

en-gb	relief or increased relief from tax,
cy-gb	rhyddhad rhag treth neu gynnydd mewn rhyddhad rhag treth,

en-gb	repayment or increased repayment of tax,
cy-gb	ad-daliad treth neu gynnydd mewn ad-daliad treth,

en-gb	avoidance or reduction of a charge to tax,
cy-gb	osgoi swm y codir treth arno neu leihau swm y codir treth arno,

en-gb	deferral of a payment of tax or advancement of a repayment of tax, and
cy-gb	gohirio talu treth neu ddwyn ymlaen ad-daliad treth, ac

en-gb	avoidance of an obligation to deduct or account for tax.
cy-gb	osgoi rhwymedigaeth i ddidynnu treth neu roi cyfrif am dreth;

en-gb	C o u nteractin g tax advanta g es
cy-gb	Gwrthweithio manteision treth

en-gb	8 1 E A d ju stments to co u nteract tax ad v antages
cy-gb	8 1 E Addasiadau i wrthweithio manteision treth

en-gb	(1) WRA may make such ad j ustments as it considers j ust and reasonable to counteract a tax advantage that would (ignoring this Part) arise from an artificial tax avoidance arrangement.
cy-gb	(1) Caiff ACC wneud unrhyw addasiadau y mae o’r farn eu bod yn deg ac yn rhesymol i wrthweithio mantais drethiannol a fyddai (gan anwybyddu’r Rhan hon) yn deillio o drefniant artiffisial i osgoi trethi.

en-gb	(2) An ad j ustment may be made in respect of the devolved tax in q uestion or any other devolved tax.
cy-gb	(2) Caniateir gwneud addasiad mewn cysylltiad â’r dreth ddatganoledig o dan sylw neu unrhyw dreth ddatganoledig arall.

en-gb	(3) An ad j ustment must be made—
cy-gb	(3) Rhaid i addasiad gael ei wneud—

en-gb	where the ad j ustment relates to a tax return in respect of which an en q uiry is in progress, by amending the return in a closure notice issued under section 50;
cy-gb	pan fo’r addasiad yn ymwneud â ffurflen dreth y mae ymholiad ar y gweill mewn cysylltiad ag ef, drwy ddiwygio’r ffurflen dreth mewn hysbysiad cau a ddyroddir o dan adran 5 0 ;

en-gb	otherwise by means of a WRA assessment.
cy-gb	fel arall drwy asesiad ACC.

en-gb	(4) WRA may not make an ad j ustment unless it has complied with the re q uirements of sections 8 1 F and 8 1G.
cy-gb	(4) Ni chaniateir i ACC wneud addasiad oni bai ei fod wedi cydymffurfio â gofynion adrannau 81F ac 81G.

en-gb	8 1 F N otice of proposed co u nteraction
cy-gb	8 1 F Hysbysiad gwrthweithio arfaethedig

en-gb	(1) WRA may issue a notice (a “proposed counteraction notice”) to a taxpayer if WRA considers—
cy-gb	(1) Caiff ACC ddyroddi hysbysiad (“hysbysiad gwrthweithio arfaethedig”) i drethdalwr os yw ACC o’r farn—

en-gb	that a tax advantage has arisen to a person from an artificial tax avoidance arrangement, and
cy-gb	bod mantais drethiannol i berson wedi deillio o drefniant artiffisial i osgoi trethi, a

en-gb	that the tax advantage should be counteracted by means of an ad j ustment under section 8 1E.
cy-gb	y dylid gwrthweithio’r fantais drethiannol drwy addasiad o dan adran 81E.

en-gb	(2) A proposed counteraction notice must—
cy-gb	(2) Rhaid i hysbysiad gwrthweithio arfaethedig—

en-gb	(a) specify the tax avoidance arrangement and the tax advantage,
cy-gb	(a) pennu’r trefniant osgoi trethi a’r fantais drethiannol,

en-gb	explain why WRA considers that a tax advantage has arisen from an artificial tax avoidance arrangement,
cy-gb	esbonio pam fod ACC o’r farn bod mantais drethiannol wedi deillio o drefniant artiffisial i osgoi trethi,

en-gb	set out the ad j ustment that WRA proposes to make in order to counteract the tax advantage,
cy-gb	nodi’r addasiad y mae ACC yn bwriadu ei wneud er mwyn gwrthweithio’r fantais drethiannol,

en-gb	specify any amount that the taxpayer will be re q uired to pay in accordance with the proposed WRA assessment, and
cy-gb	pennu unrhyw swm y bydd yn ofynnol i’r trethdalwr ei dalu yn unol â’r asesiad ACC arfaethedig, ac

en-gb	inform the taxpayer—
cy-gb	hysbysu’r trethdalwr—

en-gb	that a final counteraction notice is to be issued after the expiry of the period of 45 days beginning with the day on which the proposed counteraction notice is issued,
cy-gb	bod hysbysiad gwrthweithio terfynol i’w ddyroddi ar ôl diwedd y cyfnod o 45 o ddiwrnodau sy’n dechrau â diwrnod dyroddi’r hysbysiad gwrthweithio arfaethedig,

en-gb	that the taxpayer may re q uest that WRA extend that 45 day period, and
cy-gb	y caiff y trethdalwr ofyn i ACC ymestyn y cyfnod 45 diwrnod hwnnw, a

en-gb	that the taxpayer may make written representations to WRA at any time before the final counteraction notice is issued.
cy-gb	y caniateir i’r trethdalwr gyflwyno sylwadau i ACC ar unrhyw adeg cyn dyroddi’r hysbysiad gwrthweithio terfynol.

en-gb	81G F ina l co u nteraction notice
cy-gb	81G Hysbysiad gwrthweithio terfynol

en-gb	WRA must, after the expiry of the 45 day period mentioned in section 8 1F(2)(e)(i) or such longer period as WRA has agreed to, issue a notice (a “final counteraction notice”) to the taxpayer.
cy-gb	Rhaid i ACC, ar ôl diwedd y cyfnod o 45 o ddiwrnodau a grybwyllir yn adran 81F(2)(e)(i) neu unrhyw gyfnod hwy y mae ACC wedi cytuno iddo, ddyroddi hysbysiad (“hysbysiad gwrthweithio terfynol”) i’r trethdalwr.

en-gb	A final counteraction notice must state whether the tax advantage arising from the tax avoidance arrangement is to be counteracted by means of an ad j ustment under section 8 1E.
cy-gb	Rhaid i hysbysiad gwrthweithio terfynol ddatgan pa un a yw’r fantais drethiannol sy’n deillio o’r trefniant osgoi trethi i’w gwrthweithio drwy addasiad o dan adran 81E.

en-gb	In determining whether the tax advantage is to be counteracted WRA must have regard to any written representations made by the taxpayer.
cy-gb	Wrth benderfynu pa un a yw’r fantais drethiannol i’w gwrthweithio rhaid i ACC ystyried unrhyw sylwadau ysgrifenedig a wneir gan y trethdalwr.

en-gb	f a final counteraction notice states that a tax advantage is to be counteracted by means of an ad j ustment the notice must also—
cy-gb	Os yw hysbysiad gwrthweithio terfynol yn datgan bod mantais drethiannol i’w gwrthweithio drwy addasiad rhaid i’r hysbysiad hefyd—

en-gb	specify the ad j ustment re q uired to give effect to the counteraction,
cy-gb	pennu’r addasiad sy’n ofynnol i roi effaith i’r gwrthweithio,

en-gb	where the ad j ustment relates to a tax return in respect of which an en q uiry is in progress, specify the amendment of the return which is to be included in the closure notice issued under section 50 when WRA reaches it conclusions in the en q uiry,
cy-gb	pan fo’r addasiad yn ymwneud â ffurflen dreth y mae ymholiad ar y gweill mewn cysylltiad ag ef, pennu’r diwygiad i’r ffurflen dreth sydd i’w gynnwys yn yr hysbysiad cau a ddyroddir o dan adran 50 pan fydd ACC yn llunio ei gasgliadau ar yr ymholiad,

en-gb	where paragraph (b) does not apply—
cy-gb	pan na fo paragraff (b) yn gymwys—

en-gb	be accompanied by the WRA assessment which gives effect to the ad j ustment, or
cy-gb	cynnwys gydag ef yr asesiad ACC sy’n rhoi effaith i’r addasiad, neu

en-gb	where a WRA assessment giving effect to the ad j ustment has been made, specify that assessment, and
cy-gb	pan wnaed asesiad ACC sy’n rhoi effaith i’r addasiad, pennu’r asesiad hwnnw, a

en-gb	(d) specify any amount that the taxpayer—
cy-gb	(d) pennu unrhyw swm—

en-gb	will be re q uired to pay as a result of the amendment specified under paragraph (b), or
cy-gb	y bydd yn ofynnol i’r trethdalwr ei dalu o ganlyniad i’r diwygiad a bennir o dan baragraff (b), neu

en-gb	is re q uired to pay in accordance with the W R A assessment mentioned in paragraph (c).
cy-gb	y mae’n ofynnol i’r trethdalwr ei dalu yn unol â’r asesiad ACC a grybwyllir ym mharagraff (c).

en-gb	(5) I f a final counteraction notice states that a tax advantage is not to be counteracted it must state the reasons for W R A's decision.
cy-gb	(5) Os yw hysbysiad gwrthweithio terfynol yn datgan nad yw mantais drethiannol i’w gwrthweithio rhaid iddo ddatgan y rhesymau dros benderfyniad ACC.

en-gb	P roceedin g s b efore a co u rt or tri bu nal 
cy-gb	Achos gerbron llys neu dribiwnlys

en-gb	8 1 H P roceedings in connection w it h t h e genera l anti - a v oidance r ul e
cy-gb	8 1 H Achos mewn cysylltiad â'r rheol gyffredinol yn erbyn osgoi trethi

en-gb	I n proceedings before a court or the tribunal in connection with the general anti-avoidance rule, it is for W R A to show— 
cy-gb	M ewn achos gerbron llys neu’r tribiwnlys mewn cysylltiad â’r rheol gyffredinol yn erbyn osgoi trethi, mater i ACC yw dangos— 

en-gb	that there is an artificial tax avoidance arrangement, and
cy-gb	bod yna drefniant artiffisial i osgoi trethi, a

en-gb	that the ad j ustments made (or to be made) to counteract the tax advantage arising from the arrangement are j ust and reasonable.
cy-gb	bod yr addasiadau a wneir (neu sydd i’w gwneud) i wrthweithio’r fantais drethiannol sy’n deillio o’r trefniant yn deg ac yn rhesymol.

en-gb	C o mm ence m ent and transitional p rovision 
cy-gb	Cychwyn a darpariaeth drosiannol

en-gb	8 1 1 G enera l anti - a v oidance r ul e:
cy-gb	8 1 1 Y rheol gyffredinol yn erbyn osgoi trethi:

en-gb	commencement and transitiona l pro v ision
cy-gb	cychwyn a darpariaeth drosiannol

en-gb	The general anti-avoidance rule has effect in relation to any tax avoidance arrangement entered into on or after the date on which this Part comes into force.
cy-gb	M ae’r rheol gyffredinol yn erbyn osgoi trethi yn cael effaith mewn perthynas ag unrhyw drefniant osgoi trethi yr ymrwymir iddo ar y dyddiad y daw’r Rhan hon i rym neu ar ôl y dyddiad hwnnw. 

en-gb	Where a tax avoidance arrangement forms part of any other arrangements entered into before that day, those other arrangements are to be ignored for the purposes of section 81C(4) unless the result of having regard to those other arrangements would be to determine that the tax avoidance arrangement was not artificial.”
cy-gb	Pan fo trefniant osgoi trethi yn rhan o unrhyw drefniadau eraill yr ymrwymwyd iddynt cyn y diwrnod hwnnw, mae’r trefniadau eraill hynny i’w hanwybyddu at ddibenion adran 81C(4) oni bai mai canlyniad ystyried y trefniadau eraill hynny fyddai penderfynu nad oedd y trefniant osgoi trethi yn un artiffisial.”

en-gb	IN T ER P RE TAT ION A N D FIN A L P ROVI S ION S
cy-gb	DEHONGL A DARPARAETHAU TERFYNOL

en-gb	I nter p retation
cy-gb	Dehongli

en-gb	6 7 M eaning of tax 
cy-gb	6 7 Ystyr treth 

en-gb	E xcept as otherwise provided, in this Act, “tax” means land transaction tax. 
cy-gb	Ac eithrio fel y darperir fel arall, yn y Ddeddf hon, ystyr “treth” yw treth trafodiadau tir.

en-gb	6 8 M eaning of ma j or interest in l and 
cy-gb	6 8 Ystyr prif fuddiant mewn tir 

en-gb	R eferences in this Act to a “ma j or interest” in land are to— 
cy-gb	M ae cyfeiriadau yn y Ddeddf hon at “prif fuddiant” mewn tir yn gyfeiriadau at— 

en-gb	(a) an estate in fee simple absolute, or
cy-gb	(a) ystad mewn ffi syml absoliwt, neu

en-gb	(b) a term of years absolute,
cy-gb	(b) cyfnod o flynyddoedd absoliwt,

en-gb	whether subsisting at law or in e q uity.
cy-gb	pa un a yw’n bodoli mewn cyfraith neu mewn ecwiti.

en-gb	69 M eaning of s u bject - matter and main s u bject - matter
cy-gb	69 Ystyr testun a phrif destun

en-gb	E xcept as otherwise provided, references in this Act to the sub j ect-matter of a land transaction are to the chargeable interest ac q uired (the “main sub j ect-matter”), together with any interest or right appurtenant or pertaining to it that is ac q uired with it.
cy-gb	Ac eithrio fel y darperir fel arall, mae cyfeiriadau yn y Ddeddf hon at “testun” trafodiad tir yn gyfeiriadau at y buddiant trethadwy a gaffaelir (y “prif destun”), ynghyd ag unrhyw fuddiant neu hawl sy’n perthyn iddo neu sy’n ymwneud ag ef a gaffaelir gydag ef.

en-gb	7 0 M eaning of mar k et v a lu e 
cy-gb	70 Ystyr gwerth marchnadol

en-gb	F or the purposes of this Act, “market value” is to be determined as for the purposes of the Taxation of Chargeable G ains Act 1992 (c.
cy-gb	At ddibenion y Ddeddf hon, mae “gwerth marchnadol” i’w bennu yn yr un modd ag y pennir “mar k et v alue” at ddibenion Deddf Trethiant Enillion Trethadwy 1992 (p.

en-gb	12) (see sections 272 to 274 of that Act).
cy-gb	12) (gweler adrannau 272 i 274 o’r Ddeddf honno).

en-gb	7 1 M eaning of effecti v e date of transaction 
cy-gb	71 Ystyr y dyddiad y mae trafodiad yn cael effaith

en-gb	E xcept as otherwise provided, the effective date of a land transaction for the purposes of this Act is the date of completion. 
cy-gb	Ac eithrio fel y darperir fel arall, y dyddiad y mae trafodiad tir yn cael effaith at ddibenion y Ddeddf hon yw’r dyddiad cwblhau.

en-gb	7 2 M eaning of residentia l property 
cy-gb	72 Ystyr eiddo preswyl

en-gb	(1) In this Act, “residential property” means—
cy-gb	(1) Yn y Ddeddf hon, ystyr “eiddo preswyl” yw—

en-gb	a building that is used or suitable for use as one or more dwellings, or is in the process of being constructed or adapted for such use;
cy-gb	adeilad a ddefnyddir fel un annedd neu ragor, neu sy’n addas i’w ddefnyddio felly, neu sydd yn y broses o gael ei godi neu ei addasu i’w ddefnyddio felly;

en-gb	land that is or forms part of the garden or grounds of a building within paragraph (a) (including any building or structure on such land);
cy-gb	tir sy’n ardd neu’n diroedd, neu’n ffurfio rhan o ardd neu diroedd adeilad o fewn paragraff (a) (gan gynnwys unrhyw adeilad neu strwythur ar dir o’r fath);

en-gb	an interest in or right over land that subsists for the benefit of a building within paragraph (a) or of land within paragraph (b).
cy-gb	buddiant mewn tir neu hawl dros dir sy’n bodoli er budd adeilad o fewn paragraff (a) neu dir o fewn paragraff (b).

en-gb	(2) Accordingly, “non-residential property” means any property that is not residential property.
cy-gb	(2) Yn unol â hynny, ystyr “eiddo amhreswyl” yw unrhyw eiddo nad yw’n eiddo preswyl.

en-gb	(3) B ut see the rule in subsection (9) in the case of a transaction involving 6 or more dwellings.
cy-gb	(3) Ond gweler y rheol yn is-adran (9) yn achos trafodiad sy’n ymwneud â 6 neu ragor o anheddau.

en-gb	(4) F or the purposes of subsection (1), a building used for any of the following purposes is used as a dwelling—
cy-gb	(4) At ddibenion is-adran (1), mae adeilad a ddefnyddir at unrhyw un neu ragor o’r dibenion a ganlyn yn cael ei ddefnyddio fel annedd—

en-gb	residential accommodation for school pupils;
cy-gb	llety preswyl ar gyfer disgyblion ysgol;

en-gb	residential accommodation for students, other than accommodation falling with subsection (5)(b);
cy-gb	llety preswyl ar gyfer myfyrwyr, ac eithrio llety o fewn is-adran (5)(b);

en-gb	residential accommodation for members of the armed forces;
cy-gb	llety preswyl ar gyfer aelodau’r lluoedd arfog;

en-gb	an institution that is the sole or main residence of at least 90% of its residents and does not fall within any of paragraphs (a) to (f) of subsection (5).
cy-gb	sefydliad sy’n unig breswylfa neu’n brif breswylfa o leiaf 90% o’i breswylwyr ac nad yw o fewn unrhyw un neu ragor o baragraffau (a) i (f) o is-adran (5).

en-gb	(5) F or the purposes of subsection (1), a building used for any of the following purposes is not used as a dwelling—
cy-gb	(5) At ddibenion is-adran (1), nid yw adeilad a ddefnyddir at unrhyw un neu ragor o’r dibenion a ganlyn yn cael ei ddefnyddio fel annedd—

en-gb	a home or other institution providing residential accommodation for children;
cy-gb	cartref neu sefydliad arall sy’n darparu llety preswyl ar gyfer plant;

en-gb	a hall of residence for students in further or higher education;
cy-gb	neuadd breswyl myfyrwyr addysg bellach neu addysg uwch;

en-gb	a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disability, past or present dependence on alcohol or drugs or past or present mental disorder;
cy-gb	cartref neu sefydliad arall sy’n darparu llety preswyl â gofal personol ar gyfer personau sydd angen gofal personol oherwydd henaint, anabledd, dibyniaeth ar alcohol neu gyffuriau yn y gorffennol neu ar hyn o bryd neu anhwylder meddwl yn y gorffennol neu ar hyn o bryd;

en-gb	a hospital or hospice;
cy-gb	ysbyty neu hosbis;

en-gb	a prison or similar establishment;
cy-gb	carchar neu sefydliad tebyg;

en-gb	a hotel or similar establishment.
cy-gb	gwesty neu sefydliad tebyg.

en-gb	(6) Where a building is used for a purpose specified in subsection (5), no account is to be taken for the purposes of subsection (1)(a) of its suitability for any other use.
cy-gb	(6) Pan fo adeilad yn cael ei ddefnyddio at ddiben a bennir yn is-adran (5), rhaid diystyru ei addasrwydd ar gyfer unrhyw ddefnydd arall at ddibenion is-adran (1)(a).

en-gb	(7) Where a building that is not in use is suitable for use for at least one of the purposes specified in subsection (4) and at least one of those specified in subsection (5)—
cy-gb	(7) Pan fo adeilad nad yw’n cael ei ddefnyddio yn addas i’w ddefnyddio at o leiaf un o’r dibenion a bennir yn is-adran (4) ac o leiaf un o’r dibenion hynny a bennir yn is-adran (5)—

en-gb	if there is one such use for which it is most suitable, or if the uses for which it is most suitable are all specified in the same subsection, no account is to be taken for the purposes of subsection (1)(a) of its suitability for any other use,
cy-gb	os oes un defnydd o’r fath y mae’r adeilad yn fwyaf addas ar ei gyfer, neu os yw’r defnyddiau y mae’n fwyaf addas ar eu cyfer oll wedi eu pennu yn yr un is-adran, rhaid diystyru ei addasrwydd ar gyfer unrhyw ddefnydd arall at ddibenion is-adran (1)(a),

en-gb	otherwise, the building is to be treated for those purposes as suitable for use as a dwelling.
cy-gb	fel arall, mae’r adeilad i’w drin at y dibenion hynny fel pe bai’n addas i’w ddefnyddio fel annedd.

en-gb	(8) In this section, “building” includes part of a building.
cy-gb	(8) Yn yr adran hon, mae “adeilad” yn cynnwys rhan o adeilad.

en-gb	(9) Where 6 or more dwellings are the sub j ect of a single transaction involving the transfer of a ma j or interest in, or the grant of a lease over, them, then, for the purposes of this Act as it applies in relation to that transaction, those dwellings are treated as being nonresidential property.
cy-gb	(9) Pan fo trafodiad unigol yn ymwneud â 6 neu ragor o anheddau ac yn cynnwys trosglwyddo prif fuddiant ynddynt, neu roi les drostynt, yna, at ddibenion y Ddeddf hon fel y mae’n gymwys mewn perthynas â’r trafodiad hwnnw, caiff yr anheddau hynny eu trin fel anheddau amhreswyl.

en-gb	(10) The Welsh Ministers may by regulations amend this section.
cy-gb	(1 0 ) Caiff Gweinidogion Cymru drwy reoliadau ddiwygio’r adran hon.

en-gb	7 3 M eaning of d w e ll ing 
cy-gb	73 Ystyr annedd

en-gb	R eferences in this Act to a “dwelling” are to residential property comprising a single dwelling. 
cy-gb	M ae cyfeiriadau yn y Ddeddf hon at “annedd” yn gyfeiriadau at eiddo preswyl sy’n annedd unigol. 

en-gb	7 4 R eferences to connected persons 
cy-gb	74 Cyfeiriadau at bersonau cysylltiedig

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

en-gb	4) (connected persons) applies for the purposes of any reference in this Act to a person being connected with another person.
cy-gb	4) (personau cysylltiedig) yn gymwys at ddibenion unrhyw gyfeiriad yn y Ddeddf hon at berson sy’n gysylltiedig â pherson arall.

en-gb	B ut see the particular provision made in the following provisions— 
cy-gb	Ond gweler y ddarpariaeth benodol a wneir yn y darpariaethau a ganlyn—

en-gb	section 23(3)(b) (exceptions to deemed market value rule in transactions with connected companies);
cy-gb	adran 23(3)(b) (eithriadau i’r rheol gwerth marchnadol tybiedig mewn trafodiadau gyda chwmnIau cysylltiedig);

en-gb	paragraphs 16(2)(b) and 24(2)(b) of Schedule 7 (partnership transactions : 
cy-gb	paragraffau 16(2)(b) a 24(2)(b) o Atodlen 7 (trafodiadau partneriaeth : 

en-gb	determining the corresponding partners);
cy-gb	pennu’r partneriaid cyfatebol);

en-gb	paragraph 51 of that Schedule (partnerships : 
cy-gb	paragraff 51 o’r Atodlen honno (partneriaethau : 

en-gb	application of section 1122 of the Corporation Tax Act 2010 (c.
cy-gb	cymhwyso adran 1122 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p.

en-gb	4) to Schedule 7 generally);
cy-gb	4) i Atodlen 7 yn gyffredinol);

en-gb	paragraph 5(5) of Schedule 16 (group relief :
cy-gb	paragraff 5(5) o Atodlen 16 (rhyddhad grp : 

en-gb	j oint venture companies);
cy-gb	cwmnYau cyd-fenter);

en-gb	paragraph 6(3) of that Schedule (group relief : 
cy-gb	paragraff 6(3) o’r Atodlen honno (rhyddhad grp : 

en-gb	mortgage arrangements).
cy-gb	trefniadau morgais).

en-gb	7 5 O t h er definitions 
cy-gb	75 Diffiniadau eraill

en-gb	I n this Act— 
cy-gb	Yn y Ddeddf hon—

en-gb	“child” (" p lent y n") means a person under the age of 1 8 ;
cy-gb	ystyr “plentyn” (“ c hild ”) yw person o dan 18 oed;

en-gb	“consumer prices index” (“ my ne g ai p risia u defn y dd wy r ”) means the all items consumer prices index published by the Statistics B oard;
cy-gb	ystyr “mynegai prisiau defnyddwyr” (“ c onsumer p ri c es inde x ”) yw’r mynegai prisiau defnyddwyr ar gyfer pob eitem a gyhoeddir gan y Bwrdd Ystadegau;

en-gb	“enactment” (“ deddfiad ”) means an enactment (whenever enacted or made) which is, or is contained in—
cy-gb	ystyr “deddfiad” (“ ena c tment ”) yw deddfiad (pa bryd bynnag y’i deddfir neu y’i gwneir) sy’n, neu sydd wedi ei gynnwys mewn—

en-gb	an Act or a Measure of the N ational Assembly for Wales, or
cy-gb	Deddf neu Fesur Cynulliad Cenedlaethol Cymru, neu

en-gb	subordinate legislation (within the meaning of the I nterpretation Act 197 8 (c.
cy-gb	is-ddeddfwriaeth (o fewn ystyr Deddf Dehongli 1978 (p.

en-gb	30)) made under—
cy-gb	3 0 )) a wneir o dan—

en-gb	an Act or a Measure of the N ational Assembly for Wales; “land” (“ tir ”) includes—
cy-gb	Deddf neu Fesur Cynulliad Cenedlaethol Cymru;

en-gb	buildings and structures;
cy-gb	adeiladau a strwythurau;

en-gb	land covered by water;
cy-gb	tir a orchuddir â d*r.

en-gb	“registered social landlord” (“ landlord c ym deit h asol cofrestredi g ”) 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	ystyr “landlord cymdeithasol cofrestredig” (“ registered so c ial landlord ”) yw corff a gofrestrir fel landlord cymdeithasol mewn cofrestr a gynhelir o dan adran 1(1) o Ddeddf Tai 1996 (p. 52);

en-gb	“retail prices index” (“ my ne g ai p risia u m an w ert hu ”) means the U nited K ingdom G eneral I ndex of R etail Prices published by the Statistics B oard under section 21 of the Statistics and R egistration Service Act 2007 (c. 1 8 );
cy-gb	ystyr “mynegai prisiau manwerthu” (“ retail p ri c es inde x ”) yw M ynegai Cyffredinol Prisiau M anwerthu’r Deyrnas Unedig a gyhoeddir gan y Bwrdd Ystadegau o dan adran 21 o Ddeddf y Gwasanaeth Ystadegau a Chofrestru 2 00 7 (p.

en-gb	“TCMA” (“ D C R h T ”) means the Tax Collection and Management (Wales) Act 2016 (anaw 6);
cy-gb	ystyr “DCRhT” (“ TCMA ”) yw Deddf Casglu a Rheoli Trethi (Cymru) 2 0 16 (dccc 6);

en-gb	“Wales” (“ Cym r u ”) has the meaning given by section 15 8 (1) of the G overnment of Wales Act 2006 (c. 32).
cy-gb	mae i “Cymru” yr ystyr a roddir i “ W ales” gan adran 158(1) o Ddeddf Llywodraeth Cymru 2 00 6 (p.18);

en-gb	7 6 A mendments to TCM A
cy-gb	76 Diwygiadau i DCRhT

en-gb	Schedule 23 makes amendments to TCMA.
cy-gb	M ae Atodlen 23 yn gwneud diwygiadau i DCRhT. 

en-gb	I nde p endent revie w
cy-gb	Adolygiad annibynnol

en-gb	77 I ndependent re v ie w of l and transaction tax 
cy-gb	77 Adolygiad annibynnol o'r dreth trafodiadau tir

en-gb	The Welsh Ministers must make arrangements for an independent review of land transaction tax to be completed before the expiry of the period of 6 years beginning with the day on which this subsection comes into force.
cy-gb	Rhaid i W einidogion Cymru wneud trefniadau i adolygiad annibynnol o’r dreth trafodiadau tir gael ei gwblhau cyn diwedd y cyfnod o 6 blynedd sy’n dechrau â’r diwrnod y daw’r is-adran hon i rym.

en-gb	F ollowing the completion of the review, the Welsh Ministers must publish a report of it. 
cy-gb	Ar ôl i’r adolygiad gael ei gwblhau, rhaid i W einidogion Cymru gyhoeddi adroddiad arno.

en-gb	The arrangements mentioned in subsection (1) may include—
cy-gb	Caiff y trefniadau a grybwyllir yn is-adran (1) gynnwys—

en-gb	payment of expenses incurred by a person in carrying out (or assisting in carrying out) the review;
cy-gb	talu treuliau y mae person yn mynd iddynt wrth gynnal yr adolygiad (neu wrth gynorthwyo i’w gynnal);

en-gb	provision of assistance (including financial assistance) to such a person;
cy-gb	darparu cymorth (gan gynnwys cymorth ariannol) i berson o’r fath;

en-gb	directing W R A to assist in carrying out the review.
cy-gb	cyfarwyddo ACC i gynorthwyo â’r gwaith o gynnal yr adolygiad.

en-gb	7 8 P o w er to ma k e conse qu entia l etc. pro v ision 
cy-gb	78 P*er i wneud darpariaeth ganlyniadol etc.

en-gb	The Welsh Ministers may by regulations make such incidental, conse q uential, supplemental, transitional, transitory or saving provision as they think appropriate for the purposes of, or in connection with, or for giving full effect to, any provision made by or under this Act.
cy-gb	Caiff Gweinidogion Cymru drwy reoliadau wneud unrhyw ddarpariaeth gysylltiedig, ganlyniadol, atodol, drosiannol, ddarfodol neu arbed sy’n briodol yn eu barn hwy at ddibenion unrhyw ddarpariaeth a wneir gan y Ddeddf hon neu oddi tani, neu mewn cysylltiad â hi, neu er mwyn rhoi effaith lawn iddi.

en-gb	R egulations under this section may amend, revoke or repeal any enactment (including any provision made by or under this Act). 
cy-gb	Caiff rheoliadau o dan yr adran hon ddiwygio, ddirymu neu ddiddymu unrhyw ddeddfiad (gan gynnwys unrhyw ddarpariaeth a wneir gan y Ddeddf hon neu oddi tani).

en-gb	f a statutory instrument contains regulations under this section which the Welsh Ministers consider makes provision which may have the effect mentioned in subsection (4), the instrument may not be made unless a draft has been laid before, and approved by a resolution of, the N ational Assembly for Wales.
cy-gb	Os yw offeryn statudol yn cynnwys rheoliadau o dan yr adran hon y mae Gweinidogion Cymru o’r farn eu bod yn gwneud darpariaeth a all gael yr effaith a grybwyllir yn is-adran (4), ni chaniateir gwneud yr offeryn oni bai bod drafft wedi ei osod gerbron Cynulliad Cenedlaethol Cymru a’i gymeradwyo drwy benderfyniad ganddo.

en-gb	The effect is that, in respect of a land transaction—
cy-gb	Yr effaith yw, mewn cysylltiad â thrafodiad tir—

en-gb	the amount of tax chargeable is more than the amount which would be chargeable if the regulations are not made, or
cy-gb	bod swm y dreth sydd i’w godi yn fwy na’r swm a fyddai i’w godi oni wneir y rheoliadau, neu

en-gb	(b) tax is chargeable where none would be chargeable if the regulations are not made.
cy-gb	(b) bod treth i’w chodi pan na fyddai treth i’w chodi oni wneir y rheoliadau.

en-gb	7 9 R eg ul ations 
cy-gb	79 Rheoliadau

en-gb	(1) Any power to make regulations under this Act—
cy-gb	(1) Mewn perthynas ag unrhyw b * er i wneud rheoliadau o dan y Ddeddf hon—

en-gb	must be exercised by statutory instrument, and
cy-gb	rhaid ei arfer drwy offeryn statudol, a

en-gb	includes power to make different provision for different purposes.
cy-gb	mae’n cynnwys p * er i wneud darpariaeth wahanol at ddibenion gwahanol.

en-gb	(2) A statutory instrument containing regulations made under any of the following provisions may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the N ational Assembly for Wales—
cy-gb	(2) Ni chaniateir gwneud offeryn statudol sy’n cynnwys rheoliadau a wneir o dan unrhyw un neu ragor o’r darpariaethau a ganlyn oni bai bod drafft o’r offeryn wedi ei osod gerbron Cynulliad Cenedlaethol Cymru a’i gymeradwyo drwy benderfyniad ganddo—

en-gb	section 5(4) (exempt interests);
cy-gb	adran 5(4) (buddiannau esempt);

en-gb	section 1 8 (2) (chargeable consideration);
cy-gb	adran 18(2) (cydnabyddiaeth drethadwy);

en-gb	section 24(11) (higher rates residential property transactions);
cy-gb	adran 24(11) (trafodiadau eiddo preswyl cyfraddau uwch);

en-gb	section 30(6) (reliefs);
cy-gb	adran 30(6) (rhyddhadau);

en-gb	section 33(7) (companies);
cy-gb	adran 33(7) (cwmnIau);

en-gb	section 34(6) (unit trusts);
cy-gb	adran 34(6) (cynlluniau ymddiriedolaeth unedau);

en-gb	section 35(1) (open-ended investment companies);
cy-gb	adran 35(1) (cwmnIau buddsoddi penagored);

en-gb	section 36( 8 ) (co-ownership authorised contractual schemes);
cy-gb	adran 36(8) (cynllun contractiol awdurdodedig cyfberchnogaeth);

en-gb	section 41(2) (partnerships);
cy-gb	adran 41(2) (partneriaethau);

en-gb	section 42(2) (trusts);
cy-gb	adran 42(2) (ymddiriedolaethau);

en-gb	section 46(10) (thresholds for notifiable transactions);
cy-gb	adran 46(10) (trothwyon ar gyfer trafodiadau hysbysadwy);

en-gb	section 47(5) (late payment interest start date);
cy-gb	adran 47(5) (dyddiad dechrau llog taliadau hwyr);

en-gb	section 52(1) (period within which returns must be made);
cy-gb	adran 52(1) (y cyfnod y mae’n rhaid dychwelyd ffurflen dreth o’i fewn);

en-gb	section 64(1) (regulations about deferral of tax);
cy-gb	adran 64(1) (rheoliadau ynghylch gohirio treth);

en-gb	section 72(10) (residential property);
cy-gb	adran 72(10) (eiddo preswyl);

en-gb	paragraph 7 of Schedule 3 (exempt transactions);
cy-gb	paragraff 7 o Atodlen 3 (trafodiadau esempt);

en-gb	paragraph 27(2) of Schedule 6 (charging tax on rent element of residential leases);
cy-gb	paragraff 27(2) o Atodlen 6 (codi treth ar elfen rent lesoedd preswyl);

en-gb	paragraph 32 of that Schedule (temporal discount rate for leases);
cy-gb	paragraff 32 o’r Atodlen honno (cyfradd disgownt amser ar gyfer lesoedd);

en-gb	paragraph 36(1)(b) of that Schedule (specified amount of relevant rent);
cy-gb	paragraff 36(1)(b) o’r Atodlen honno (swm penodedig o rent perthnasol);

en-gb	paragraph 37 of that Schedule (power to amend or repeal paragraphs 34 to 36);
cy-gb	paragraff 37 o’r Atodlen honno (p*er i ddiwygio neu ddiddymu paragraffau 34 i 36);

en-gb	paragraph 6(7) of Schedule 13 (multiple dwellings relief : 
cy-gb	paragraff 6(7) o Atodlen 13 (rhyddhad anheddau lluosog : 

en-gb	minimum percentage of tax attributable to dwellings);
cy-gb	y ganran isaf o dreth sydd i’w phriodoli i anheddau);

en-gb	paragraph 3 of Schedule 17 (ac q uisition relief : 
cy-gb	paragraff 3 o Atodlen 17 (rhyddhad caffael : 

en-gb	proportion of tax relieved).
cy-gb	cyfran y dreth a ryddheir).

en-gb	Any other statutory instrument containing regulations made under this Act (except an instrument mentioned in subsection (4)) is sub j ect to annulment in pursuance of a resolution of the N ational Assembly for Wales.
cy-gb	M ae unrhyw offeryn statudol arall sy’n cynnwys rheoliadau a wneir o dan y Ddeddf hon (ac eithrio offeryn a grybwyllir yn is-adran (4)) yn ddarostyngedig i’w ddiddymu yn unol â phenderfyniad Cynulliad Cenedlaethol Cymru. 

en-gb	Subsection (3) does not apply to a statutory instrument containing any of the following—
cy-gb	Nid yw is-adran (3) yn gymwys i offeryn statudol sy’n cynnwys unrhyw un neu ragor o’r canlynol—

en-gb	regulations made under section 24(1) or paragraph 27(4) or 2 8 (1) of Schedule 6 (regulations about tax rates and bands);
cy-gb	rheoliadau a wneir o dan adran 24(1) neu baragraff 27(4) neu 28(1) o Atodlen 6 (rheoliadau ynghylch cyfraddau treth a bandiau treth);

en-gb	regulations made under section 7 8 to which subsection (3) of that section applies.
cy-gb	rheoliadau a wneir o dan adran 78 y mae is-adran (3) o’r adran honno yn gymwys iddynt.

en-gb	80 Cro w n app l ication
cy-gb	80 Cymhwyso i'r Goron

en-gb	This Act binds the Crown.
cy-gb	M ae’r Ddeddf hon yn rhwymo’r Goron. 

en-gb	B ut see paragraph 2 of Schedule 3 (which exempts land transactions from charge where the buyer is a specified Crown body). 
cy-gb	Ond gweler paragraff 2 o Atodlen 3 (sy’n esemptio trafodiadau tir rhag codi treth arnynt pan fo’r prynwr yn un o gyrff penodedig y Goron).

en-gb	And nothing in Chapter 2 of Part 6 (liability for and payment of tax) affects the operation of sections 8 and 9 of the Crown Private E states Act 1 8 62 (c.
cy-gb	Ac nid oes unrhyw beth ym M hennod 2 o Ran 6 (atebolrwydd ar gyfer treth a thalu treth) yn effeithio ar weithrediad adrannau 8 a 9 o Ddeddf Ystadau Preifat y Goron 1862 (p.

en-gb	Subsection (1) does not make the Crown liable to prosecution for an offence.
cy-gb	Nid yw is-adran (1) yn gwneud y Goron yn agored i’w herlyn am drosedd.

en-gb	This Part (except section 76 and Schedule 23) comes into force on the day after the day on which this Act receives R oyal Assent.
cy-gb	Daw’r Rhan hon (ac eithrio adran 76 ac Atodlen 23) i rym ar y diwrnod ar ôl y diwrnod y mae’r Ddeddf hon yn cael y Cydsyniad Brenhinol.

en-gb	The remaining provisions of this Act come into force on such day as the Welsh Ministers may appoint by order made by statutory instrument.
cy-gb	Daw gweddill darpariaethau’r Ddeddf hon i rym ar unrhyw ddiwrnod y caiff Gweinidogion Cymru ei bennu drwy orchymyn a wneir drwy offeryn statudol.

en-gb	An order under subsection (2) may appoint different days for different purposes.
cy-gb	Caiff gorchymyn o dan adran (2) bennu diwrnodau gwahanol at ddibenion gwahanol.

en-gb	82 Sh ort tit l e
cy-gb	82 Enw byr

en-gb	The short title of this Act is the L and Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.
cy-gb	Enw byr y Ddeddf hon yw Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017.

en-gb	SC HE D ULE 1
cy-gb	ATODLEN 1

en-gb	(as introd u ced by section 1(2))
cy-gb	(a gyflwynir gan adran 1(2))

en-gb	OVERVIE W O F SC HE D ULE S 
cy-gb	TROSOLWG O’R ATODLENNI

en-gb	The Schedules to this Act are arranged as follows—
cy-gb	Mae’r Atodlenni i’r Ddeddf hon wedi eu trefnu fel a ganlyn—

en-gb	(a) Schedules 2 to 4 comprise a group of Schedules which make provision related to the key concepts of land transaction tax—
cy-gb	(a) mae Atodlenni 2 i 4 yn grp o Atodlenni sy’n gwneud darpariaeth sy’n ymwneud â phrif gysyniadau’r dreth trafodiadau tir—

en-gb	Schedule 2 sets out how this Act applies to pre-completion transactions;
cy-gb	mae Atodlen 2 yn nodi sut y mae’r Ddeddf hon yn gymwys i drafodiadau cyn-gwblhau;

en-gb	Schedule 3 specifies certain transactions which are exempt from a charge to the tax;
cy-gb	mae Atodlen 3 yn pennu trafodiadau penodol sy’n esempt rhag codi’r dreth arnynt;

en-gb	Schedule 4 makes detailed provision about what counts as chargeable consideration for a land transaction;
cy-gb	mae Atodlen 4 yn gwneud darpariaeth fanwl ynghylch yr hyn sy’n cyfrif fel cydnabyddiaeth drethadwy ar gyfer trafodiad tir;

en-gb	(b) Schedule 5 makes provision about higher rates residential property transactions;
cy-gb	(b) mae Atodlen 5 yn gwneud darpariaeth ynghylch trafodiadau eiddo preswyl cyfraddau uwch;

en-gb	(c) Schedule 6 makes provision about the application of this Act to leases;
cy-gb	(c) mae Atodlen 6 yn gwneud darpariaeth ynghylch cymhwyso’r Ddeddf hon i lesoedd;

en-gb	(d) Schedules 7 and 8 comprise a group of Schedules making provision about the application of this Act to certain entities, specifically partnerships (Schedule 7) and trusts (Schedule 8 );
cy-gb	(d) mae Atodlenni 7 a 8 yn grp o Atodlenni sy’n gwneud darpariaeth ynghylch cymhwyso’r Ddeddf hon i endidau penodol, sef partneriaethau (Atodlen 7) ac ymddiriedolaethau (Atodlen 8) yn benodol;

en-gb	(e) Schedules 9 to 22 comprise a group of Schedules which make provision about reliefs available from the tax;
cy-gb	(e) mae Atodlenni 9 i 22 yn grp o Atodlenni sy’n gwneud darpariaeth ynghylch rhyddhadau sydd ar gael rhag y dreth;

en-gb	(f) Schedule 23 makes amendments to TCMA.
cy-gb	(f) mae Atodlen 23 yn gwneud diwygiadau i DCRhT.

en-gb	SC HE D ULE 2
cy-gb	ATOD L EN 2

en-gb	(as introd u ced by section 13)
cy-gb	(a gyflwynir gan adran 13)

en-gb	P RE -C O MP LE T ION T R A N SACT ION S
cy-gb	TRAFODIADAU CYN-GWB L HAU

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

en-gb	IN T RO D U CT ION A N D KEY C ON C E PTS 
cy-gb	RHAGARWEINIAD A CHYSYNIADAU A LL WEDDO L 

en-gb	1 (1) This Schedule makes provision about the application of this Act (in particular section 10 (contract and transfer)) to pre-completion transactions (the meaning of which is set out in paragraph 3).
cy-gb	1 (1) Mae’r Atodlen hon yn gwneud darpariaeth ynghylch cymhwyso’r Ddeddf hon (adran 10 (contract a throsglwyddo) yn benodol) i drafodiadau cyn-gwblhau (nodir ystyr hynny ym mharagraff 3).

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

en-gb	this Part makes introductory provisions setting out the circumstances where this Schedule applies (paragraph 2) and explaining the meaning of “pre-completion transaction” and other key terms referred to in the Schedule;
cy-gb	mae’r Rhan hon yn gwneud darpariaethau rhagarweiniol sy’n nodi’r amgylchiadau pan fo’r Atodlen hon yn gymwys (paragraff 2) ac yn esbonio ystyr “trafodiad cyn-gwblhau” a thermau allweddol eraill y cyfeirir atynt yn yr Atodlen;

en-gb	Part 2 sets out how this Act applies in cases where the pre-completion transaction is an assignment of rights (the meaning of which is set out in paragraph 6);
cy-gb	mae Rhan 2 yn nodi sut y mae’r Ddeddf hon yn gymwys mewn achosion pan fo’r trafodiad cyn-gwblhau yn achos o aseinio hawliau (nodir ystyr hynny ym mharagraff 6);

en-gb	Part 3 sets out how this Act applies in cases involving free-standing transfers (the meaning of which is set out in paragraph 12);
cy-gb	mae Rhan 3 yn nodi sut y mae’r Ddeddf hon yn gymwys mewn achosion sy’n ymwneud â throsglwyddiadau annibynnol (nodir ystyr hynny ym mharagraff 12);

en-gb	Part 4 provides for a special rule (“the minimum consideration rule”) which applies to determine the consideration given in cases where the parties in relation to a pre-completion transaction are connected or are otherwise not acting at arm's length;
cy-gb	mae Rhan 4 yn darparu ar gyfer rheol arbennig (“rheol isafswm y gydnabyddiaeth”) sy’n gymwys i bennu’r gydnabyddiaeth a roddir mewn achosion pan fo’r partIon i drafodiad cyn-gwblhau yn gysylltiedig â’i gilydd neu fel arall heb fod yn gweithredu hyd braich;

en-gb	Part 5 provides for relief to be available to certain buyers in cases where certain pre-completion transactions are entered into;
cy-gb	mae Rhan 5 yn darparu i ryddhad fod ar gael i brynwyr penodol mewn achosion pan ymrwymir i drafodiadau cyn-gwblhau penodol;

en-gb	(f) Part 6 makes some general interpretative provisions.
cy-gb	(f) mae Rhan 6 yn gwneud rhai darpariaethau dehongli cyffredinol.

en-gb	A pp lication of t h is S c h ed u le
cy-gb	Cymhwyso'r Atodlen hon

en-gb	2 (1) This Schedule applies where—
cy-gb	2 (1) Mae’r Atodlen hon yn gymwys pan fo—

en-gb	a person (“the original buyer”) enters into a contract (“the original contract”) for the ac q uisition by the original buyer of a chargeable interest under which the ac q uisition is to be completed by a transfer, and
cy-gb	person (“y prynwr gwreiddiol”) yn ymrwymo i gontract (“y contract gwreiddiol”) ar gyfer caffael buddiant trethadwy gan y prynwr gwreiddiol y mae’r caffaeliad oddi tano i’w gwblhau drwy drosglwyddiad, a

en-gb	there is a pre-completion transaction.
cy-gb	trafodiad cyn-gwblhau.

en-gb	The reference in sub-paragraph (1)(a) to a contract does not include a contract that is an assignment of rights in relation to another contract.
cy-gb	Nid yw’r cyfeiriad yn is-baragraff (1)(a) at gontract yn cynnwys contract sy’n aseinio hawliau mewn perthynas â chontract arall.

en-gb	F or any one contract for the ac q uisition of a chargeable interest there is only one original buyer (and for the purposes of this Schedule j oint original buyers are to be treated as one original buyer). 
cy-gb	Ar gyfer unrhyw un contract i gaffael buddiant trethadwy nid oes ond un prynwr gwreiddiol (ac at ddibenion yr Atodlen hon mae cydbrynwyr gwreiddiol i’w trin fel un prynwr gwreiddiol).

en-gb	(4) This Schedule does not apply where paragraph 21 of Schedule 6 (assignment of agreement for lease) applies (and accordingly, despite paragraph 3, the assignment of an agreement for lease is not a pre-completion transaction).
cy-gb	(4) Nid yw’r Atodlen hon yn gymwys pan fo paragraff 21 o Atodlen 6 (aseinio cytundeb ar gyfer les) yn gymwys (ac yn unol â hynny, er gwaethaf paragraff 3, nid yw aseinio cytundeb ar gyfer les yn drafodiad cyn-gwblhau).

en-gb	M eanin g of " p re-co mp letion transaction" 
cy-gb	Ystyr "trafodiad cyn - gwblhau"

en-gb	3 (1) A transaction is a pre-completion transaction if—
cy-gb	3 (1) M ae trafodiad yn drafodiad cyn-gwblhau—

en-gb	as a result of the transaction a person other than the original buyer (“the transferee”) becomes entitled to call for a transfer to the transferee of the whole or part of the sub j ect-matter of the original contract, and
cy-gb	os, o ganlyniad i’r trafodiad, yw person ac eithrio’r prynwr gwreiddiol (“y trosglwyddai”) yn cael yr hawl i alw am drosglwyddo i’r trosglwyddai holl destun y contract gwreiddiol neu ran ohono, a

en-gb	immediately before the transaction took place a person (other than the transferee but not necessarily the original buyer) was entitled under the original contract to call for a transfer of the whole or that part of that sub j ect-matter.
cy-gb	os, yn union cyn i’r trafodiad ddigwydd, oedd gan berson (ac eithrio’r trosglwyddai ond nid o reidrwydd y prynwr gwreiddiol) yr hawl o dan y contract gwreiddiol i alw am drosglwyddo’r holl destun hwnnw neu’r rhan honno ohono.

en-gb	A transaction that gives effect to a person's ac q uisition of the whole or part of the sub j ect-matter of the original contract is not a pre-completion transaction.
cy-gb	Nid yw trafodiad sy’n rhoi effaith i gaffael gan berson holl destun y contract gwreiddiol neu ran ohono yn drafodiad cyn-gwblhau.

en-gb	The grant or assignment of an option is not a pre-completion transaction.
cy-gb	Nid yw rhoi nac aseinio opsiwn yn drafodiad cyn-gwblhau.

en-gb	The fact that a transaction has the effect of discharging the original contract does not prevent that transaction from being a pre-completion transaction.
cy-gb	Nid yw’r ffaith fod trafodiad yn cael yr effaith o gyflawni’r contract gwreiddiol yn rhwystro’r trafodiad hwnnw rhag bod yn drafodiad cyn-gwblhau.

en-gb	O t h er k e y ter m s 
cy-gb	Termau allweddol eraill

en-gb	4 (1) In this Schedule, references to part of the sub j ect-matter of the original contract—
cy-gb	4 (1) Yn yr Atodlen hon, mae cyfeiriadau at ran o destun y contract gwreiddiol—

en-gb	are to a chargeable interest that is the same as the chargeable interest referred to in paragraph 2(1)(a) except that it relates to part only of the land concerned, and
cy-gb	yn gyfeiriadau at fuddiant trethadwy sydd yr un fath â’r buddiant trethadwy y cyfeirir ato ym mharagraff 2(1)(a) ac eithrio ei fod yn ymwneud â rhan o’r tir o dan sylw yn unig, a

en-gb	also include, so far as is appropriate, interests or rights appurtenant or pertaining to the chargeable interest.
cy-gb	hefyd yn cynnwys, i’r graddau y bo’n briodol, fuddiannau neu hawliau sy’n perthyn i’r buddiant trethadwy neu’n ymwneud ag ef.

en-gb	(2) In this Schedule, “the transferor”, in relation to a pre-completion transaction, means a party to the pre-completion transaction who immediately before the pre-completion transaction took place was entitled to call for a transfer of (what became) the sub j ect-matter of the pre-completion transaction.
cy-gb	(2) Yn yr Atodlen hon, ystyr “y trosglwyddwr”, mewn perthynas â thrafodiad cyn-gwblhau, yw parti i’r trafodiad cyn-gwblhau yr oedd ganddo, yn union cyn i’r trafodiad cyn-gwblhau ddigwydd, yr hawl i alw am drosglwyddo testun y trafodiad cyn-gwblhau (fel y daeth i fod).

en-gb	(3) R eferences in this Schedule to the “sub j ect-matter” of a pre-completion transaction—
cy-gb	(3) M ae cyfeiriadau yn yr Atodlen hon at “testun” trafodiad cyn-gwblhau—

en-gb	are to the chargeable interest the transfer of which the transferee is entitled to call for as a result of the pre-completion transaction, and
cy-gb	yn gyfeiriadau at y buddiant trethadwy y mae gan y trosglwyddai yr hawl i alw am ei drosglwyddo o ganlyniad i’r trafodiad cyn-gwblhau, a

en-gb	Tax not c h ar g ed on transferee b y reason of t h e p re-co mp letion transaction
cy-gb	Ni chodir treth ar drosglwyddai oherwydd y trafodiad cyn - gwblhau

en-gb	5 The transferee is not regarded as entering into a land transaction only by reason of the
cy-gb	5 Nid ystyrir bod y trosglwyddai yn ymrwymo i drafodiad tir oherwydd y trafodiad cyn-

en-gb	pre-completion transaction.
cy-gb	gwblhau yn unig.

en-gb	PA R T 2
cy-gb	RI-IAN 2

en-gb	P RE -C O MP LE T ION T R A N SACT ION S W HI C H A RE ASS IGN M EN TS OF RIGH TS P re-co mp letion transactions wh ic h are assi g n m ents of ri gh ts 
cy-gb	TRAFODIADAU CYN-GWBLHAU SY’N ASEINIO HAWLIAU Trafodiadau cyn-gwblhau sy'n aseinio hawliau 

en-gb	6 A pre-completion transaction is an “assignment of rights” if the entitlement of the
cy-gb	6 M ae trafodiad cyn-gwblhau yn “aseinio hawliau” os yw hawl y trosglwyddai y cyfeirir

en-gb	transferee referred to in paragraph 3(1)(a) is an entitlement to exercise rights under the original contract.
cy-gb	ati ym mharagraff 3(1)(a) yn hawl i arfer hawliau o dan y contract gwreiddiol.

en-gb	Assi g n m ents of ri gh ts:
cy-gb	Aseinio hawliau:

en-gb	a pp lication of r u les a b o u t co mp letion and consideration
cy-gb	cymhwyso rheolau ynghylch cwblhau a chydnabyddiaeth

en-gb	7 (1) This paragraph applies if the pre-completion transaction is an assignment of rights.
cy-gb	7 (1) M ae’r paragraff hwn yn gymwys os yw’r trafodiad cyn-gwblhau yn achos o aseinio hawliau.

en-gb	(2) I f the sub j ect-matter of the original contract is transferred to the transferee, the transfer is taken to be the completion of the original contract (despite section 10 and in particular subsection (10)(a) of that section).
cy-gb	(2) Os trosglwyddir testun y contract gwreiddiol i’r trosglwyddai, cymerir mai’r trosglwyddiad yw cwblhau’r contract gwreiddiol (er gwaethaf adran 1 0 ac is-adran (1 0 ) (a) o’r adran honno yn benodol).

en-gb	(3) Sub-paragraphs (4) to ( 8 ) apply if—
cy-gb	(3) M ae is-baragraffau (4) i (8) yn gymwys—

en-gb	the sub j ect-matter of the original contract is transferred to the transferee, or
cy-gb	os trosglwyddir testun y contract gwreiddiol i’r trosglwyddai, neu

en-gb	the original contract is substantially performed by the transferee.
cy-gb	os yw’r contract gwreiddiol wedi ei gyflawni’n sylweddol gan y trosglwyddai.

en-gb	(4) The transferee is taken to be the buyer in the land transaction effected as mentioned in section 10(3), or treated as effected under section 10(4).
cy-gb	(4) Cymerir mai’r trosglwyddai yw’r prynwr yn y trafodiad tir y rhoddir effaith iddo fel a grybwyllir yn adran 1 0 (3), neu y caiff ei drin fel bod effaith wedi ei rhoi iddo o dan adran 1 0 (4).

en-gb	(5) F or the purpose of determining the chargeable consideration for that land transaction, the land transaction is taken to give effect to a contract the consideration under which is the consideration paid or provided by the transferee or a person connected with the transferee—
cy-gb	(5) At ddiben pennu’r gydnabyddiaeth drethadwy ar gyfer y trafodiad tir hwnnw, cymerir bod y trafodiad tir yn rhoi effaith i gontract y mae’r gydnabyddiaeth oddi tano y gydnabyddiaeth a dalwyd neu a ddarparwyd gan y trosglwyddai neu gan berson sy’n gysylltiedig â’r trosglwyddai—

en-gb	for the sub j ect-matter of the original contract, and
cy-gb	ar gyfer testun y contract gwreiddiol, a

en-gb	for the assignment of rights.
cy-gb	ar gyfer aseinio’r hawliau.

en-gb	(6) Paragraph 1 of Schedule 4 (chargeable consideration:
cy-gb	(6) M ae paragraff 1 o Atodlen 4 (cydnabyddiaeth drethadwy:

en-gb	money or money's worth) has effect accordingly but sub j ect to sub-paragraphs (7) and ( 8 ) of this paragraph.
cy-gb	arian neu gyfwerth ariannol) yn cael effaith yn unol â hynny ond yn ddarostyngedig i is-baragraffau (7) ac (8) o’r paragraff hwn.

en-gb	(7) This paragraph does not allow any amount of consideration given by a person to be counted twice in determining the chargeable consideration.
cy-gb	(7) Nid yw’r paragraff hwn yn caniatáu i unrhyw swm o gydnabyddiaeth a roddir gan berson gael ei gyfrif ddwywaith wrth bennu’r gydnabyddiaeth drethadwy.

en-gb	( 8 ) I n any case where there is a relevant connection between the parties as mentioned in paragraph 15(2) (minimum consideration rule), the chargeable consideration for the land transaction mentioned in sub-paragraph (4) of this paragraph is calculated (regardless of whether the consideration is taken to be the amount in paragraph (a), (b) or (c) of paragraph 15(2)) as if in paragraph 1 of Schedule 4 the words “or a person connected with the buyer” were omitted.
cy-gb	(8) M ewn unrhyw achos pan fo cysylltiad perthnasol rhwng y partIon fel a grybwyllir ym mharagraff 15(2) (rheol isafswm y gydnabyddiaeth), cyfrifir y gydnabyddiaeth drethadwy ar gyfer y trafodiad tir a grybwyllir yn is-baragraff (4) o’r paragraff hwn (ni waeth pa un a cymerir mai’r gydnabyddiaeth yw’r swm ym mharagraff (a), (b) neu (c) o baragraff 15(2)) fel pe bai’r geiriau “neu gan berson sy’n gysylltiedig â’r prynwr” ym mharagraff 1 o Atodlen 4 wedi eu hepgor.

en-gb	(9) The original contract is to be taken to be “substantially performed by the transferee”where a land transaction is treated as effected under section 10(4) by reason of—
cy-gb	(9) Cymerir bod y contract gwreiddiol “wedi ei gyflawni’n sylweddol gan y trosglwyddai” pan fo trafodiad tir yn cael ei drin fel pe bai effaith wedi ei rhoi iddo o dan adran 1 0 (4) oherwydd—

en-gb	(a) the transferee under the assignment of rights, or a person connected with the transferee, taking possession of the whole, or substantially the whole, of the sub j ect-matter of the original contract,
cy-gb	(a) bod y trosglwyddai o dan yr aseinio hawliau, neu berson sy’n gysylltiedig â’r trosglwyddai, yn cymryd meddiant o holl destun y contract gwreiddiol, neu’r holl destun hwnnw i raddau helaeth,

en-gb	a substantial amount of the consideration being paid or provided by the transferee or a person connected with the transferee, or
cy-gb	bod cyfran helaeth o’r gydnabyddiaeth wedi ei thalu neu ei darparu gan y trosglwyddai neu gan berson sy’n gysylltiedig â’r trosglwyddai, neu

en-gb	consideration paid or provided by the transferee, or a person connected with the transferee, amounting, when taken together with consideration paid or provided by another person, to a substantial amount of the consideration.
cy-gb	bod cydnabyddiaeth a delir neu a ddarperir gan y trosglwyddai, neu berson sy’n gysylltiedig â’r trosglwyddai, wrth ei chymryd gyda’r gydnabyddiaeth a delir neu a ddarperir gan berson arall, yn dod i gyfran helaeth o’r gydnabyddiaeth.

en-gb	R eferences in sub-paragraph (9) to possession and to the payment or provision of a substantial amount of the consideration are to be read in accordance with subsections (2) and (3) of section 14 (meaning of substantial performance). 
cy-gb	Mae’r cyfeiriadau yn is-baragraff (9) at feddiant ac at dalu neu ddarparu cyfran helaeth o’r gydnabyddiaeth i’w darllen yn unol ag is-adrannau (2) a (3) o adran 14 (ystyr cyflawni’n sylweddol).

en-gb	In sub-paragraph (9), “the consideration”—
cy-gb	Yn is-baragraff (9), ystyr “y gydnabyddiaeth”—

en-gb	in relation to the land transaction, means (what is taken to be) the consideration for the ac q uisition of the sub j ect-matter of the land transaction;
cy-gb	mewn perthynas â’r trafodiad tir, yw’r gydnabyddiaeth ar gyfer caffael testun y trafodiad tir (fel yr ystyrir iddi fod);

en-gb	in relation to the original contract, means the consideration for the transferee ' s ac q uisition of the sub j ect-matter of that contract;
cy-gb	mewn perthynas â’r contract gwreiddiol, yw’r gydnabyddiaeth ar gyfer caffael testun y contract hwnnw gan y trosglwyddai;

en-gb	in relation to the assignment of rights, means the consideration for the transferee ' s ac q uisition of the rights to which that contract relates.
cy-gb	mewn perthynas â’r aseinio hawliau, yw’r gydnabyddiaeth ar gyfer caffael gan y trosglwyddai yr hawliau y mae’r contract hwnnw yn ymwneud â hwy.

en-gb	Assi g n m ent of ri gh ts:
cy-gb	Aseinio hawliau:

en-gb	transferor treated as m a k in g se p arate ac qu isition
cy-gb	trin y trosglwyddwr fel pe bai'n gwneud caffaeliad ar wahân

en-gb	8 (1) Where paragraph 7(4) to ( 8 ) applies (assignment of rights:
cy-gb	8 (1) Pan fo paragraff 7(4) i (8) yn gymwys (aseinio hawliau:

en-gb	original contract completed or
cy-gb	cwblhau’r contract gwreiddiol

en-gb	substantially performed) this Act has effect as if—
cy-gb	neu ei gyflawni’n sylweddol) mae’r Ddeddf hon yn cael effaith fel pe bai—

en-gb	the effective date of the land transaction mentioned in paragraph 7(4) (“the transferee ' s land transaction”) were also the effective date of another land transaction (a “notional land transaction”), and
cy-gb	y dyddiad y mae’r trafodiad tir a grybwyllir ym mharagraff 7(4) (“trafodiad tir y trosglwyddai”) yn cael effaith yw’r dyddiad y mae trafodiad tir arall (“trafodiad tir tybiannol”) yn cael effaith hefyd, a

en-gb	the original buyer were the buyer in that notional land transaction.
cy-gb	y prynwr gwreiddiol yw’r prynwr yn y trafodiad tir tybiannol hwnnw.

en-gb	(2) The notional land transaction is referred to in this paragraph as being “associated with” the assignment of rights under which the original buyer is the transferor.
cy-gb	(2) Cyfeirir at y trafodiad tir tybiannol yn y paragraff hwn fel trafodiad y mae “cyswllt” rhyngddo â’r aseinio hawliau y mae’r prynwr gwreiddiol yn drosglwyddwr oddi tano.

en-gb	(3) Where sub-paragraph (1) applies and the assignment of rights mentioned in paragraph 7(1) (“the implemented assignment of rights”) was preceded by one or more related assignments of rights, then for the purposes of this Act there is taken to be, for each assignment of rights (other than the first) in the chain formed by the implemented assignment of rights and those preceding assignments of rights, an additional notional land transaction—
cy-gb	(3) Pan fo is-baragraff (1) yn gymwys a’r aseinio hawliau a grybwyllir ym mharagraff 7(1) (“yr aseinio hawliau a weithredwyd”) yn cael ei ragflaenu gan un neu ragor o achosion perthynol o aseinio hawliau, yna at ddibenion y Ddeddf hon ystyrir bod, ar gyfer pob achos o aseinio hawliau (ac eithrio’r cyntaf) yn y gadwyn a ffurfir gan yr aseinio hawliau a weithredwyd a’r achosion blaenorol hynny o aseinio hawliau, drafodiad tir tybiannol ychwanegol—

en-gb	the effective date of which is the effective date of the transferee ' s land transaction, and
cy-gb	sy’n cael effaith ar y dyddiad y mae trafodiad tir y trosglwyddai yn cael effaith, a

en-gb	where the buyer is the transferor under that assignment of rights.
cy-gb	y mae’r trosglwyddwr o dan yr aseinio hawliau hwnnw yn brynwr oddi tano.

en-gb	(4) In sub-paragraph (3), “related assignment of rights” means a transaction that is an assignment of rights in relation to the original contract and has some sub j ect-matter in common with the implemented assignment of rights.
cy-gb	(4) Yn is-baragraff (3), ystyr “achosion perthynol o aseinio hawliau” yw trafodiad sy’n achos o aseinio hawliau mewn perthynas â’r contract gwreiddiol ac sydd â rhywfaint o destun yn gyffredin â’r aseinio hawliau a weithredwyd.

en-gb	(5) The additional notional land transaction is referred to in this paragraph as being “associated with” the assignment of rights.
cy-gb	(5) Cyfeirir at y trafodiad tir tybiannol ychwanegol yn y paragraff hwn fel trafodiad y mae “cyswllt” rhyngddo â’r aseinio hawliau.

en-gb	(6) F or the purpose of determining the chargeable consideration—
cy-gb	(6) At ddiben pennu’r gydnabyddiaeth drethadwy—

en-gb	for the notional land transaction, Schedule 4 has effect as if paragraph 1 of that Schedule provided that the chargeable consideration is (except as otherwise provided) the sum of A and B ;
cy-gb	ar gyfer y trafodiad tir tybiannol, mae Atodlen 4 yn cael effaith fel pe bai paragraff 1 o’r Atodlen honno yn darparu mai’r gydnabyddiaeth drethadwy (ac eithrio fel y darperir fel arall) yw swm A a B;

en-gb	for any additional notional land transaction, that Schedule has effect as if paragraph 1 of it provided that the chargeable consideration is (except as otherwise provided) the sum of A, B and C.
cy-gb	ar gyfer unrhyw drafodiad tir tybiannol ychwanegol, mae’r Atodlen honno yn cael effaith fel pe bai paragraff 1 ohoni yn darparu mai’r gydnabyddiaeth drethadwy (ac eithrio fel y darperir fel arall) yw swm A, B ac C.

en-gb	(7) A is the total amount of any consideration in money or money ' s worth given (whether directly or indirectly) by any of the following as consideration under the original contract—
cy-gb	(7) A yw cyfanswm unrhyw gydnabyddiaeth mewn arian neu gyfwerth ariannol a roddir (pa un ai’n uniongyrchol neu’n anuniongyrchol) gan unrhyw un neu ragor o’r canlynol yn gydnabyddiaeth o dan y contract gwreiddiol—

en-gb	the transferee under the assignment of rights with which the notional land transaction or the additional notional land transaction is associated;
cy-gb	y trosglwyddai o dan yr aseinio hawliau y mae cyswllt rhyngddo â’r trafodiad tir tybiannol neu’r trafodiad tir tybiannol ychwanegol;

en-gb	where the assignment of rights is one in a chain of successive transactions that are pre-completion transactions in relation to the original contract (all having at least part of their sub j ect-matter in common), the transferee under any subse q uent pre-completion transaction in that chain;
cy-gb	pan fo’r aseinio hawliau yn un mewn cadwyn o drafodiadau olynol sy’n drafodiadau cyn-gwblhau mewn perthynas â’r contract gwreiddiol (y mae o leiaf ran o’u testun yn gyffredin rhyngddynt), y trosglwyddai o dan unrhyw drafodiad cyn-gwblhau dilynol yn y gadwyn honno;

en-gb	a person connected with a person falling within paragraph (a) or (b).
cy-gb	person sy’n gysylltiedig â pherson sydd o fewn paragraff (a) neu (b).

en-gb	( 8 ) B is the total amount of any other consideration in money or money ' s worth given as consideration under the original contract (directly or indirectly) by—
cy-gb	(8) B yw cyfanswm unrhyw gydnabyddiaeth arall mewn arian neu gyfwerth ariannol a roddir yn gydnabyddiaeth o dan y contract gwreiddiol (yn uniongyrchol neu’n anuniongyrchol) gan—

en-gb	the buyer (under the notional land transaction or the additional notional land transaction), or
cy-gb	y prynwr (o dan y trafodiad tir tybiannol neu’r trafodiad tir tybiannol ychwanegol), neu

en-gb	a person connected with the buyer.
cy-gb	person sy’n gysylltiedig â’r prynwr.

en-gb	(9) C is the amount of any consideration in money or money ' s worth given for the preceding assignment of rights by—
cy-gb	(9) C yw swm unrhyw gydnabyddiaeth mewn arian neu gyfwerth ariannol a roddir ar gyfer yr aseinio hawliau blaenorol gan—

en-gb	the buyer (under the additional notional land transaction), or
cy-gb	y prynwr (o dan y trafodiad tir tybiannol ychwanegol), neu

en-gb	(10) In sub-paragraph (9), “the preceding assignment of rights” means the assignment of rights as a result of which the buyer became entitled to call for a transfer of (what became) the sub j ect-matter of the assignment of rights associated with the additional notional land transaction.
cy-gb	(10) Yn is-baragraff (9), ystyr “yr aseinio hawliau blaenorol” yw’r aseinio hawliau y daeth y prynwr i fod â’r hawl, o ganlyniad iddo, i alw am drosglwyddo testun yr aseinio hawliau (fel y daeth i fod) y mae cyswllt rhyngddo â’r trafodiad tir tybiannol ychwanegol.

en-gb	N otional land transactions:
cy-gb	Trafodiadau tir tybiannol:

en-gb	effect of rescission etc. follo w in g s ub stantial p erfor m ance 
cy-gb	effaith dadwneud et c . yn dilyn c yflawni'n sylweddol

en-gb	9 (1) This paragraph applies where paragraph 8 (1) (transferor treated as making separate ac q uisition) applies by virtue of the substantial performance by the transferee of the original contract.
cy-gb	9 (1) Mae’r paragraff hwn yn gymwys pan fo paragraff 8(1) (trin y trosglwyddwr fel pe bai’n gwneud caffaeliad ar wahân) yn gymwys yn rhinwedd cyflawni’r contract gwreiddiol yn sylweddol gan y trosglwyddai.

en-gb	f the original contract is (to any extent) subse q uently rescinded or annulled, or is for any other reason not carried into effect, the tax paid by virtue of paragraph 8 (1), and any tax paid by virtue of paragraph 8 (3), must (to that extent) be repaid by WRA.
cy-gb	Os caiff y contract gwreiddiol ei ddadwneud neu ei ddirymu (i unrhyw raddau) wedi hynny, neu oni roddir effaith iddo am unrhyw reswm arall, rhaid i ACC ad-dalu’r dreth a dalwyd yn rhinwedd paragraff 8(1), ac unrhyw dreth a dalwyd yn rhinwedd paragraff 8(3) (i’r graddau hynny).

en-gb	B ut repayment of tax is due only if a claim for it is made by amendment, in accordance with section 41 of TCMA, of the return in respect of the notional or additional notional land transaction. 
cy-gb	Ond nid oes ad-daliad treth yn ddyledus oni bai y gwneir cais amdano drwy ddiwygio’r ffurflen dreth a ddychwelwyd mewn cysylltiad â’r trafodiad tir tybiannol neu’r trafodiad tir tybiannol ychwanegol, yn unol ag adran 41 o DCRhT.

en-gb	Assi g n m ent of ri gh ts relatin g to p art onl y of ori g inal contract
cy-gb	Aseinio hawliau mewn perthynas a rhan yn unig o'r c ontra c t gwreiddiol

en-gb	10 Where the transferee under the assignment of rights referred to in paragraph 7(1) is
cy-gb	10 Pan fo gan y trosglwyddai o dan yr achos o aseinio hawliau y cyfeirir ato ym mharagraff

en-gb	entitled to call for the transfer of part, but not the whole, of the sub j ect-matter of the original contract—
cy-gb	7(1) yr hawl i alw am drosglwyddo rhan o destun y contract gwreiddiol, ond nid yr holl destun hwnnw—

en-gb	paragraph 7 applies as if the original contract, so far as relating to that part of its sub j ect-matter, were a separate contract, and
cy-gb	mae paragraff 7 yn gymwys fel pe bai’r contract gwreiddiol, i’r graddau y mae’n ymwneud â’r rhan honno o’i destun, yn gontract ar wahân, a

en-gb	(b) the references in paragraph 8 to the original contract are to be read accordingly.
cy-gb	mae’r cyfeiriadau ym mharagraff 8 at y contract gwreiddiol i’w darllen yn unol â hynny.

en-gb	references to "t h e seller"
cy-gb	c yfeiriadau at y gwerthwr"

en-gb	11 (1) This paragraph applies where—
cy-gb	11 (1) Mae’r paragraff hwn yn gymwys pan fo—

en-gb	the pre-completion transaction is an assignment of rights, and
cy-gb	y trafodiad cyn-gwblhau yn achos o aseinio hawliau, a

en-gb	either the sub j ect-matter of the original contract is transferred to the transferee or the original contract is substantially performed by the transferee.
cy-gb	naill ai testun y contract gwreiddiol yn cael ei drosglwyddo i’r trosglwyddai neu’r contract gwreiddiol yn cael ei gyflawni’n sylweddol gan y trosglwyddai.

en-gb	(2) This paragraph does not apply if the original contract is itself a free-standing transfer (see Part 3 of this Schedule for the treatment of such cases).
cy-gb	(2) Nid yw’r paragraff hwn yn gymwys os yw’r contract gwreiddiol ei hun yn drosglwyddiad annibynnol (gweler Rhan 3 o’r Atodlen hon ynghylch trin achosion o’r fath).

en-gb	(3) The general rule is that in relation to a relevant land transaction, references in this Act to the seller are to be read as references to the seller under the original contract (but see subparagraphs (4) and (5)).
cy-gb	(3) Y rheol gyffredinol, mewn perthynas â thrafodiad tir perthnasol, yw bod cyfeiriadau yn y Ddeddf hon at y gwerthwr i’w darllen fel cyfeiriadau at y gwerthwr o dan y contract gwreiddiol (ond gweler is-baragraffau (4) a (5)).

en-gb	(4) In cases where the original contract was substantially performed before the transferee became entitled to call for a transfer of the whole or part of the sub j ect-matter of the original contract, references in this Act to the seller are to be read as references to the person who was the buyer under the original contract when it was substantially performed.
cy-gb	(4) Mewn achosion pan fo’r contract gwreiddiol wedi ei gyflawni’n sylweddol cyn i’r trosglwyddai gael yr hawl i alw am drosglwyddo holl destun y contract gwreiddiol neu ran ohono, mae cyfeiriadau yn y Ddeddf hon at y gwerthwr i’w darllen fel cyfeiriadau at y person a oedd y prynwr o dan y contract gwreiddiol pan gyflawnwyd ef yn sylweddol.

en-gb	(5) In relation to a relevant land transaction, references to the seller in any of the following provisions are to be read as including the seller under the original contract and the transferor under any relevant assignment of rights—
cy-gb	(5) Mewn perthynas â thrafodiad tir perthnasol, mae cyfeiriadau at y gwerthwr yn unrhyw un neu ragor o’r darpariaethau a ganlyn i’w darllen fel pe baent yn cynnwys y gwerthwr o dan y contract gwreiddiol a’r trosglwyddwr o dan unrhyw achos perthnasol o aseinio hawliau—

en-gb	paragraph 8 (1)(a) of Schedule 4 (debt as consideration);
cy-gb	paragraff 8(1)(a) o Atodlen 4 (dyled fel cydnabyddiaeth);

en-gb	paragraph 11(2)(c) of that Schedule (carrying out of works);
cy-gb	paragraff 11(2)(c) o’r Atodlen honno (cyflawni gwaith);

en-gb	paragraph 14 of that Schedule (indemnity given by buyer);
cy-gb	paragraff 14 o’r Atodlen honno (indemniad a roddir gan y prynwr);

en-gb	paragraph 1(1) and (2) of Schedule 20 (transfers involving public bodies);
cy-gb	paragraff 1(1) a (2) o Atodlen 20 (trosglwyddiadau sy’n ymwneud â chyrff cyhoeddus);

en-gb	paragraph 2(1)(a) of Schedule 21 (compliance with planning obligations:
cy-gb	paragraff 2(1)(a) o Atodlen 21 (cydymffurfio â rhwymedigaethau cynllunio:

en-gb	conditions for relief).
cy-gb	amodau ar gyfer rhyddhad).

en-gb	(6) The following are “relevant land transactions”—
cy-gb	(6) Mae’r canlynol yn “trafodiadau tir perthnasol”—

en-gb	the land transaction given effect by the transfer mentioned in sub-paragraph (1)(b) or treated as having been given effect by the substantial performance mentioned in that sub-paragraph;
cy-gb	y trafodiad tir y rhoddir effaith iddo gan y trosglwyddiad a grybwyllir yn is-baragraff (1)(b) neu a gaiff ei drin fel bod y cyflawni sylweddol a grybwyllir yn yr is-baragraff hwnnw yn rhoi effaith iddo;

en-gb	the notional land transaction mentioned in paragraph 8 (1) and any additional notional land transaction under paragraph 8 (3).
cy-gb	y trafodiad tir tybiannol a grybwyllir ym mharagraff 8(1) ac unrhyw drafodiad tir tybiannol ychwanegol o dan baragraff 8(3).

en-gb	(7) I n determining under section 8 (1) whether or not a relevant land transaction such as is mentioned in sub-paragraph (6)(a) is linked to another transaction, it may be assumed that any of the following is the seller in the relevant land transaction—
cy-gb	(7) Wrth bennu o dan adran 8(1) pa un yw trafodiad tir perthnasol fel a grybwyllir yn is-baragraff (6)(a) a thrafodiad arall yn gysylltiol ai peidio, gellir cymryd mai unrhyw un o’r canlynol yw’r gwerthwr yn y trafodiad tir perthnasol—

en-gb	the seller (determined in accordance with sub-paragraph (3)), or
cy-gb	y gwerthwr (a bennir yn unol ag is-baragraff (3)), neu

en-gb	the transferor under any relevant assignment of rights.
cy-gb	y trosglwyddwr o dan unrhyw achos perthnasol o aseinio hawliau.

en-gb	( 8 ) The following are “relevant assignments of rights” in relation to a relevant land transaction—
cy-gb	(8) M ae’r canlynol yn “achos perthnasol o aseinio hawliau” mewn perthynas â thrafodiad tir perthnasol—

en-gb	the assignment of rights mentioned in sub-paragraph (1)(a);
cy-gb	yr achos o aseinio hawliau a grybwyllir yn is-baragraff (1)(a);

en-gb	any other transaction that is an assignment of rights in relation to the original contract and has some sub j ect-matter in common with the assignment of rights mentioned in paragraph (a).
cy-gb	unrhyw drafodiad arall sy’n aseinio hawliau mewn perthynas â’r contract gwreiddiol ac sydd â rhywfaint o destun yn gyffredin â’r achos o aseinio hawliau a grybwyllir ym mharagraff (a).

en-gb	P RE -C O MP LE T ION T R A N SACT ION S W HI C H A RE FREE -STA N D ING T R A N S FER S P re-co mp letion transactions wh ic h are free-standin g transfers 
cy-gb	TRAFODIADAU CYN-GWBLHAU SY’N DROSGLWYDDIADAU ANNIBYNNOL Trafodiadau cyn-gwblhau sy ' n drosglwyddiadau annibynnol 

en-gb	12 A pre-completion transaction which is not an assignment of rights is referred to in this
cy-gb	12 Yn yr Atodlen hon cyfeirir at drafodiad cyn-gwblhau nad yw’n aseinio hawliau fel

en-gb	Schedule as a “free-standing transfer”.
cy-gb	“trosglwyddiad annibynnol”.

en-gb	F ree-standin g transfers:
cy-gb	Trosglwyddiadau annibynnol:

en-gb	consideration and s ub stantial p erfor m ance 
cy-gb	cydnabyddiaeth a chyflawni ' n sylweddol

en-gb	13 (1) This paragraph applies where the pre-completion transaction is a free-standing transfer.
cy-gb	13 (1) M ae’r paragraff hwn yn gymwys pan fo’r trosglwyddiad cyn-gwblhau yn drosglwyddiad annibynnol.

en-gb	I f the transferee ac q uires the sub j ect-matter of the free-standing transfer, the consideration for the transaction giving effect to that ac q uisition is taken to include the consideration given for the free-standing transfer (if that would not otherwise be the case). 
cy-gb	Os yw’r trosglwyddai yn caffael testun y trosglwyddiad annibynnol, ystyrir bod y gydnabyddiaeth ar gyfer y trafodiad sy’n rhoi effaith i’r caffaeliad hwnnw yn cynnwys y gydnabyddiaeth a roddir ar gyfer y trosglwyddiad annibynnol (oni fyddai’n ei gynnwys fel arall).

en-gb	R eferences in sub-paragraph (2) to an ac q uisition include an ac q uisition treated as having taken place by virtue of section 10(4) (and the reference to the transaction giving effect to that ac q uisition is to be read accordingly). 
cy-gb	M ae cyfeiriadau yn is-baragraff (2) at gaffaeliad yn cynnwys caffaeliad a gaiff ei drin fel pe bai wedi digwydd yn rhinwedd adran 10(4) (ac mae’r cyfeiriad at y trafodiad sy’n rhoi effaith i’r caffaeliad hwnnw i’w ddarllen yn unol â hynny). 

en-gb	An action taken by the transferee (or an assignee of the transferee) that would, if taken by the original buyer, constitute (for the purposes of section 14(1)) the taking of possession of the whole or substantially the whole of the sub j ect-matter of the original contract is treated as being the substantial performance of the original contract.
cy-gb	M ae cam a gymerir gan y trosglwyddai (neu aseinai’r trosglwyddai) a fyddai, pe bai’r prynwr gwreiddiol yn cymryd y cam hwnnw, yn golygu (at ddibenion adran 14(1)) cymryd meddiant o holl destun y contract gwreiddiol neu’r holl destun i raddau helaeth, i’w drin fel cyflawni’r contract gwreiddiol yn sylweddol. 

en-gb	I f a transaction that is a free-standing transfer in relation to a contract is also a freestanding transfer in relation to another contract (in particular, where there have been successive free-standing transfers), each of those contracts is to be regarded as “the original contract” for the purposes of separate applications of sub-paragraph (4). 
cy-gb	Os yw trafodiad sy’n drosglwyddiad annibynnol mewn perthynas â chontract hefyd yn drosglwyddiad annibynnol mewn perthynas â chontract arall (pan fu trosglwyddiadau annibynnol olynol, yn benodol), ystyrir mai pob un o’r contractau hynny yw’r “contract gwreiddiol” at ddibenion cymhwyso is-baragraff (4) mewn achosion ar wahân.

en-gb	I n sub-paragraph (4)— 
cy-gb	Yn is-baragraff (4)—

en-gb	the reference to the transferee includes a person connected with the transferee, and
cy-gb	mae’r cyfeiriad at y trosglwyddai yn cynnwys person sy’n gysylltiedig â’r trosglwyddai, a

en-gb	the reference to an assignee of the transferee—
cy-gb	mae’r cyfeiriad at aseinai’r trosglwyddai—

en-gb	is to a person who, as a result of a transaction that is an assignment of rights in relation to the free-standing transfer, is entitled to call for a transfer of the whole or part of the sub j ect-matter of the free-standing transfer, and
cy-gb	yn gyfeiriad at berson sydd, o ganlyniad i drafodiad sy’n aseinio hawliau mewn perthynas â’r trosglwyddiad annibynnol, â’r hawl i alw am drosglwyddo holl destun y trosglwyddiad annibynnol neu ran ohono, a

en-gb	includes a person connected with such a person.
cy-gb	yn cynnwys person sy’n gysylltiedig â pherson o’r fath.

en-gb	References to "t h e seller" in cases involvin g free-standin g transfers
cy-gb	Cyfeiriadau at y gwerthwr" mewn achosion sy'n ymwneud a throsglwyddiadau annibynnol

en-gb	the pre-completion transaction is a free-standing transfer and the transferee ac q uires the sub j ect-matter of the free-standing transfer as mentioned in paragraph 13(2) (read with paragraph 13(3)), or
cy-gb	y trafodiad cyn-gwblhau yn drosglwyddiad annibynnol a’r trosglwyddai yn caffael testun y trosglwyddiad annibynnol fel y crybwyllir ym mharagraff 13(2) (o’i ddarllen ar y cyd â pharagraff 13(3)), neu

en-gb	the pre-completion transaction is an assignment of rights and either—
cy-gb	y trafodiad cyn-gwblhau yn achos o aseinio hawliau a naill ai—

en-gb	the sub j ect-matter of the original contract is transferred to the transferee, or
cy-gb	testun y contract gwreiddiol yn cael ei drosglwyddo i’r trosglwyddai, neu

en-gb	the original contract is substantially performed by the transferee,
cy-gb	y contract gwreiddiol yn cael ei gyflawni’n sylweddol gan y trosglwyddai,

en-gb	but paragraph 11(1) (references to the seller where transferee is assignee under an assignment of rights) does not apply because the original contract is a freestanding transfer (see paragraph 11(2)).
cy-gb	ond nid yw paragraff 11(1) (cyfeiriadau at y gwerthwr pan fo’r trosglwyddai yn aseinai o dan aseinio hawliau) yn gymwys oherwydd bod y contract gwreiddiol yn drosglwyddiad annibynnol (gweler paragraff 11(2)).

en-gb	(2) The general rule is that in relation to the relevant land transaction, references in this Act to the seller are to be read as references to the seller under the first appropriate transaction (but see sub-paragraph (3)).
cy-gb	(2) Y rheol gyffredinol, mewn perthynas â’r trafodiad tir perthnasol, yw bod cyfeiriadau yn y Ddeddf hon at y gwerthwr i’w darllen fel cyfeiriadau at y gwerthwr o dan y trafodiad priodol cyntaf (ond gweler is-baragraff (3)).

en-gb	(3) In relation to the relevant land transaction, references to the seller in the specified provisions (see sub-paragraph (4)) are to be read as including—
cy-gb	(3) Mewn perthynas â’r trafodiad tir perthnasol, mae cyfeiriadau at y gwerthwr yn y darpariaethau penodedig (gweler is-baragraff (4)) i’w darllen fel pe baent yn cynnwys—

en-gb	the seller in the first appropriate transaction,
cy-gb	y gwerthwr yn y trafodiad priodol cyntaf,

en-gb	the transferor under the final transaction, and
cy-gb	y trosglwyddwr o dan y trafodiad terfynol, ac

en-gb	the transferor under any other pre-completion transaction relating to, and which has some sub j ect-matter in common with, the transactions mentioned in paragraphs (a) and (b).
cy-gb	y trosglwyddwr o dan unrhyw drafodiad cyn-gwblhau arall sy’n ymwneud â’r trafodiadau a grybwyllir ym mharagraffau (a) a (b) ac sydd â rhywfaint o destun yn gyffredin â hwy.

en-gb	(4) The specified provisions are—
cy-gb	(4) Y darpariaethau penodedig yw—

en-gb	paragraph 14 of that Schedule (indemnity given by buyer);
cy-gb	paragraff 14 o’r Atodlen honno (indemniad a roddir gan brynwr);

en-gb	(5) In determining under section 8 (1) whether or not the relevant land transaction is linked to another transaction, it may be assumed that any of the following is the seller in the relevant land transaction—
cy-gb	(5) Wrth bennu o dan adran 8(1) pa un a yw trafodiad tir perthnasol a thrafodiad arall yn gysylltiol ai peidio, gellir cymryd mai unrhyw un neu ragor o’r canlynol yw’r gwerthwr yn y trafodiad tir perthnasol—

en-gb	(a) “the relevant land transaction” means—
cy-gb	(a) ystyr “y trafodiad tir perthnasol” yw—

en-gb	the land transaction mentioned in sub-paragraph (1)(a), or
cy-gb	y trafodiad tir a grybwyllir yn is-baragraff (1)(a), neu

en-gb	in a case falling within sub-paragraph (1)(b), the land transaction given effect by the transfer to the transferee of the sub j ect-matter of the original contract or the substantial performance by the transferee of the original contract;
cy-gb	mewn achos sydd o fewn is-baragraff (1)(b), y trafodiad tir y rhoddir effaith iddo drwy drosglwyddo testun y contract gwreiddiol i’r trosglwyddai neu gyflawni’r contract gwreiddiol yn sylweddol gan y trosglwyddai;

en-gb	(b) “the final transaction” means—
cy-gb	(b) ystyr “y trafodiad terfynol” yw—

en-gb	in a case falling within sub-paragraph (1)(a), the transaction giving effect to the ac q uisition by the transferee of the sub j ect-matter of the free standing transfer;
cy-gb	mewn achos sydd o fewn is-baragraff (1)(a), y trafodiad sy’n rhoi effaith i gaffael testun y trosglwyddiad annibynnol gan y trosglwyddai;

en-gb	in a case falling within sub-paragraph (1)(b), the transaction giving effect to the ac q uisition by the transferee of the sub j ect-matter of the assignment of rights (whether by the transfer of the sub j ect-matter of the original contract to the transferee, the substantial performance of the original contract by the transferee or otherwise);
cy-gb	mewn achos sydd o fewn is-baragraff (1)(b), y trafodiad sy’n rhoi effaith i gaffael testun yr aseinio hawliau gan y trosglwyddai (pa un ai drwy drosglwyddo testun y contract gwreiddiol i’r trosglwyddai, cyflawni’r contract gwreiddiol yn sylweddol gan y trosglwyddai neu fel arall);

en-gb	(c) “the first appropriate transaction” means the original contract, unless subparagraph (7) applies.
cy-gb	(c) ystyr “y trafodiad priodol cyntaf” yw’r contract gwreiddiol, oni bai bod is-baragraff (7) yn gymwys.

en-gb	(7) In applying this paragraph to a case where the original contract is not performed at the same time as, and in connection with the performance of the final transaction, “the first appropriate transaction” means a transaction that is a pre-completion transaction in relation to the original contract and meets the following conditions.
cy-gb	(7) Wrth gymhwyso’r paragraff hwn i achos pan na fo’r contract gwreiddiol yn cael ei gyflawni ar yr un pryd â chyflawni’r trafodiad terfynol nac mewn cysylltiad â hynny, ystyr “y trafodiad priodol cyntaf” yw trafodiad sy’n drafodiad cyn-gwblhau mewn perthynas â’r contract gwreiddiol ac sy’n bodloni’r amodau a ganlyn.

en-gb	( 8 ) The conditions are that the pre-completion transaction—
cy-gb	(8) Yr amodau yw bod y trafodiad cyn-gwblhau—

en-gb	is performed at the time when the final transaction is performed and (if it is not itself that final transaction) is performed in connection with the performance of the final transaction,
cy-gb	yn cael ei gyflawni ar yr adeg y cyflawnir y trafodiad terfynol ac (os nad y trafodiad terfynol hwnnw ydyw) y’i cyflawnir mewn cysylltiad â chyflawni’r trafodiad terfynol,

en-gb	is a transaction on which the entitlement of the transferee to call for the transfer of the sub j ect-matter of the final transaction depends, and
cy-gb	yn drafodiad y mae hawl y trosglwyddai i alw am drosglwyddo testun y trafodiad terfynol yn dibynnu arno, ac

en-gb	is not preceded by another pre-completion transaction meeting the conditions in paragraphs (a) and (b).
cy-gb	yn drafodiad nas rhagflaenir gan drafodiad cyn-gwblhau arall sy’n bodloni’r amodau ym mharagraffau (a) a (b).

en-gb	(9) F or the purposes of sub-paragraphs (7) and ( 8 )—
cy-gb	(9) At ddibenion is-baragraffau (7) ac (8)—

en-gb	a contract for a land transaction is taken to be “performed” when it is substantially performed or completed (whichever is earlier);
cy-gb	ystyrir bod contract ar gyfer trafodiad tir wedi “ei gyflawni” pan gaiff ei gyflawni’n sylweddol neu ei gwblhau (pa un bynnag sydd gynharaf);

en-gb	a free-standing transfer other than a contract is taken to be “performed” when the transferee under that free-standing transfer (or an assignee of that transferee, as defined in paragraph 13(6)(b)) ac q uires the sub j ect-matter of that free-standing transfer.
cy-gb	ystyrir bod trosglwyddiad annibynnol ac eithrio contract wedi “ei gyflawni” pan fydd y trosglwyddai o dan y trosglwyddiad annibynnol hwnnw (neu aseinai’r trosglwyddai hwnnw, fel y’i diffinnir ym mharagraff 13(6)(b)) yn caffael testun y trosglwyddiad annibynnol hwnnw.

en-gb	(10) Where the final transaction is a pre-completion transaction in relation to each of two or more contracts such as are mentioned in paragraph 2(1)(a) that together form a series of such contracts (each having some sub j ect-matter in common with all the others), references in this paragraph to the “original contract” are to be read as references to the first contract in that series.
cy-gb	(10) Pan fo’r trafodiad terfynol yn drafodiad cyn-gwblhau mewn perthynas â phob un o ddau gontract neu ragor fel y rhai a grybwyllir ym mharagraff 2(1)(a) sydd gyda’i gilydd yn ffurfio cyfres o gontractau o’r fath (gyda phob contract â rhywfaint o destun yn gyffredin â’r holl gontractau eraill), mae cyfeiriadau yn y paragraff hwn at y “contract gwreiddiol” i’w darllen fel cyfeiriadau at y contract cyntaf yn y gyfres honno.

en-gb	T HE M INI M U M C ON S I D ER AT ION RULE
cy-gb	RHEOL ISAFSW M Y GYDNABYDDIAETH

en-gb	T h e m ini mum consideration r u le
cy-gb	Rheol isafswm y gydnabyddiaeth

en-gb	15 (1) This paragraph applies where paragraph 7(3) or 13(2) (pre-completion transactions:
cy-gb	15 (1) M ae’r paragraff hwn yn gymwys pan fo paragraff 7(3) neu 13(2) (trafodiadau cyn-gwblhau:

en-gb	chargeable interest ac q uired, or treated as ac q uired, by transferee) applies.
cy-gb	caffael buddiant trethadwy, neu ei drin fel pe bai wedi ei gaffael, gan y trosglwyddai) yn gymwys.

en-gb	(2) I f there is a relevant connection between parties, then for the purposes of paragraph 1 of Schedule 4 the consideration given by the buyer for the sub j ect-matter of the land transaction referred to in paragraph 7(4) or 13(2) is taken to be the highest of—
cy-gb	(2) Os oes cysylltiad perthnasol rhwng partIon, yna at ddibenion paragraff 1 o Atodlen 4 ystyrir mai’r gydnabyddiaeth a roddir gan y prynwr ar gyfer testun y trafodiad tir y cyfeirir ato ym mharagraff 7(4) neu 13(2) yw’r uchaf o’r canlynol—

en-gb	the amount it would be apart from this sub-paragraph,
cy-gb	y swm a fyddai oni bai am yr is-baragraff hwn,

en-gb	the first minimum amount (see paragraph 16), or
cy-gb	yr isafswm cyntaf (gweler paragraff 16), neu

en-gb	the second minimum amount (see paragraph 17).
cy-gb	yr ail isafswm (gweler paragraff 17).

en-gb	(3) There is a “relevant connection between parties” if the transferee in relation to the pre-completion transaction mentioned in paragraph 7(1) or 13(1) (“the implemented transaction”) is connected with, or is not acting at arm's length in relation to—
cy-gb	(3) M ae “cysylltiad perthnasol rhwng partIon” os yw’r trosglwyddai mewn perthynas â’r trafodiad cyn-gwblhau a grybwyllir ym mharagraff 7(1) neu 13(1) (“y trafodiad a weithredwyd”) yn gysylltiedig â’r canlynol, neu heb fod yn gweithredu hyd braich iddynt—

en-gb	the transferor in relation to the implemented transaction, or
cy-gb	y trosglwyddwr mewn perthynas â’r trafodiad a weithredwyd, neu

en-gb	a transferor in relation to a pre-completion transaction—
cy-gb	trosglwyddwr mewn perthynas â thrafodiad cyn-gwblhau—

en-gb	which is one in a chain of successive pre-completion transactions (all having at least part of their sub j ect-matter in common and including the implemented transaction) in relation to the original contract, and
cy-gb	sy’n un mewn cadwyn o drafodiadau cyn-gwblhau olynol (oll ag o leiaf ran o’u testun yn gyffredin a chan gynnwys y trafodiad a weithredwyd) mewn perthynas â’r contract gwreiddiol, a

en-gb	which precedes the implemented transaction in the chain.
cy-gb	sy’n rhagflaenu’r trafodiad a weithredwyd yn y gadwyn.

en-gb	(4) Where the implemented transaction is a pre-completion transaction in relation to—
cy-gb	(4) Pan fo’r trafodiad a weithredwyd yn drafodiad cyn-gwblhau mewn perthynas ag—

en-gb	a contract for a land transaction that is not itself a free-standing transfer in relation to any other contract, and
cy-gb	contract ar gyfer trafodiad tir nad yw ei hun yn drosglwyddiad annibynnol mewn perthynas ag unrhyw gontract arall, a

en-gb	a contract, or two or more successive contracts, that are themselves free-standing transfers in relation to the contract mentioned in paragraph (a),
cy-gb	contract, neu ddau neu ragor o gontractau olynol, sydd ei hun neu eu hunain yn drosglwyddiadau annibynnol mewn perthynas â’r contract a grybwyllir ym mharagraff (a),

en-gb	references in this Part of this Schedule to the “original contract” are to the contract mentioned in paragraph (a) only (and references to the “original buyer” are to be read accordingly).
cy-gb	mae cyfeiriadau yn y Rhan hon o’r Atodlen hon at y “contract gwreiddiol” yn gyfeiriadau at y contract a grybwyllir ym mharagraff (a) yn unig (ac mae cyfeiriadau at y “prynwr gwreiddiol” i’w darllen yn unol â hynny).

en-gb	T h e first m ini mum a m o u nt
cy-gb	Yr isafswm cyntaf

en-gb	16 (1) The “first minimum amount” is to be determined in accordance with sub-paragraph (2) unless conditions A to C in sub-paragraph (3) are met, in which case it is to be determined in accordance with that sub-paragraph.
cy-gb	16 (1) M ae’r “isafswm cyntaf” i’w bennu yn unol ag is-baragraff (2) oni fodlonir amodau A i C yn is-baragraff (3), ac yn yr achos hwnnw mae i’w bennu yn unol â’r is-baragraff hwnnw.

en-gb	(2) The “first minimum amount” is—
cy-gb	(2) Yr “isafswm cyntaf” yw—

en-gb	if the chargeable interest ac q uired (or treated as ac q uired) under the land transaction referred to in paragraph 7(4) or 13(2) is the whole sub j ect-matter of the original contract, the amount of any consideration (in money or money ' s worth) agreed to be given, under the terms of the original contract, for the ac q uisition of that sub j ect-matter, or
cy-gb	os y buddiant trethadwy a gaffaelir (neu a gaiff ei drin fel pe bai wedi ei gaffael) o dan y trafodiad tir y cyfeirir ato ym mharagraff 7(4) neu 13(2) yw holl destun y contract gwreiddiol, swm unrhyw gydnabyddiaeth (mewn arian neu gyfwerth ariannol) y cytunir ei rhoi, o dan delerau’r contract gwreiddiol, ar gyfer caffael y testun hwnnw, neu

en-gb	if paragraph (a) does not apply, so much of the amount mentioned in that paragraph as is referable, on a j ust and reasonable apportionment, to the chargeable interest ac q uired (or treated as ac q uired) under the land transaction referred to in paragraph 7(4) or 13(2).
cy-gb	os nad yw paragraff (a) yn gymwys, hynny o’r swm a grybwyllir yn y paragraff hwnnw sydd i’w briodoli, ar sail dosraniad teg a rhesymol, i’r buddiant trethadwy a gaffaelir (neu a gaiff ei drin fel pe bai wedi ei gaffael) o dan y trafodiad tir y cyfeirir ato ym mharagraff 7(4) neu 13(2).

en-gb	(3) f conditions A to C are met, the “first minimum amount” is the amount of any consideration (in money or money ' s worth) agreed, under the terms of the transfer to the first T, to be given in respect of the sub j ect-matter of that transaction (including any consideration relating to an obligation of the transferor under the transfer to the first T).
cy-gb	(3) Os bodlonir amodau A i C, yr “isafswm cyntaf” yw swm unrhyw gydnabyddiaeth (mewn arian neu gyfwerth ariannol) y cytunir ei rhoi, o dan delerau’r trosglwyddiad i’r T cyntaf, mewn cysylltiad â thestun y trafodiad hwnnw (gan gynnwys unrhyw gydnabyddiaeth sy’n ymwneud â rhwymedigaeth y trosglwyddwr o dan y trosglwyddiad i’r T cyntaf).

en-gb	C ondition A 
cy-gb	Amod A

en-gb	That the pre-completion transaction referred to in paragraph 7(4) or 13(2) is one of a chain of successive transactions (all having at least part of their sub j ect-matter in common) that are pre-completion transactions in relation to the original contract.
cy-gb	Bod y trafodiad cyn-gwblhau y cyfeirir ato ym mharagraff 7(4) neu 13(2) yn un mewn cadwyn o drafodiadau olynol (oll ag o leiaf ran o’u testun yn gyffredin) sy’n drafodiadau cyn-gwblhau mewn perthynas â’r contract gwreiddiol.

en-gb	C ondition B 
cy-gb	Amod B

en-gb	That a person (“T”) is the transferor under a pre-completion transaction that forms part of the chain and T is connected with, or not acting at arm ' s length in relation to—
cy-gb	M ai person (“T”) yw’r trosglwyddwr mewn trafodiad cyn-gwblhau sy’n ffurfio rhan o’r gadwyn a bod T yn gysylltiedig â’r canlynol, neu heb fod yn gweithredu hyd braich iddynt— 

en-gb	the transferee under that transaction, or
cy-gb	y trosglwyddai o dan y trafodiad hwnnw, neu

en-gb	the transferee under a subse q uent transaction in the chain (including the pre-completion transaction referred to in paragraph 7(4) or 13(2)).
cy-gb	y trosglwyddai mewn trafodiad dilynol yn y gadwyn (gan gynnwys y trafodiad cyn-gwblhau y cyfeirir ato ym mharagraff 7(4) neu 13(2)).

en-gb	C ondition C
cy-gb	Amod C

en-gb	That, having regard to all the circumstances, the obtaining of a tax advantage (for any person) was not the main purpose, or one of the main purposes, of T entering into any pre-completion transaction in the chain or any arrangement of which such a transaction was part.
cy-gb	G an ystyried yr holl amgylchiadau, nad sicrhau mantais drethiannol (ar gyfer unrhyw berson) oedd prif ddiben T, neu un o brif ddibenion T, wrth ymrwymo i unrhyw drafodiad cyn-gwblhau yn y gadwyn neu unrhyw drefniant yr oedd trafodiad o’r fath yn rhan ohono. 

en-gb	(a) “the first T” means—
cy-gb	(a) ystyr “y T cyntaf” yw—

en-gb	if condition B is met in relation to only one pre-completion transaction, T, or
cy-gb	os bodlonir amod B mewn perthynas ag un trafodiad cyn-gwblhau yn unig, T, neu

en-gb	if condition B is met in relation to more than one pre-completion transaction in the chain, the transferor in relation to the first of the pre-completion transactions in relation to which condition B is met;
cy-gb	os bodlonir amod B mewn perthynas â mwy nag un trafodiad cyn-gwblhau yn y gadwyn, y trosglwyddwr mewn perthynas â’r cyntaf o’r trafodiadau cyn-gwblhau y bodlonir amod B mewn perthynas ag ef;

en-gb	(b) “the transfer to the first T” means—
cy-gb	(b) ystyr “y trosglwyddiad i’r T cyntaf” yw—

en-gb	the pre-completion transaction under which the first T is the transferee, or
cy-gb	y trafodiad cyn-gwblhau y mae’r T cyntaf yn drosglwyddai oddi tano, neu

en-gb	the original contract (if T is the original buyer);
cy-gb	y contract gwreiddiol (os T yw’r prynwr gwreiddiol);

en-gb	“tax advantage” has the same meaning as in section 31(3).
cy-gb	mae i “mantais drethiannol” yr un ystyr ag sydd iddo yn adran 31(3).

en-gb	T h e second m ini mum a m o u nt
cy-gb	Yr ail isafswm

en-gb	17 (1) The “second minimum amount” is the total of the net amounts of consideration given by the relevant parties.
cy-gb	17 (1) Yr “ail isafswm” yw cyfanswm symiau net y gydnabyddiaeth a roddir gan y partIon perthnasol.

en-gb	(2) The net amount of consideration given by any relevant party is—
cy-gb	(2) Swm net y gydnabyddiaeth a roddir gan unrhyw barti perthnasol yw—

en-gb	CP − CR
cy-gb	CP − CPP

en-gb	F igure 1 
cy-gb	Ffigwr 1

en-gb	where—
cy-gb	pan fo—

en-gb	CP is the total amount of consideration given by the party for the ac q uisition of the chargeable interest or as consideration for a pre-completion transaction;
cy-gb	CP yn gyfanswm y gydnabyddiaeth a roddir gan y parti ar gyfer caffael y buddiant trethadwy neu fel cydnabyddiaeth ar gyfer trafodiad cyn-gwblhau;

en-gb	CR is the total of any amounts of consideration given to the party by another relevant party (or other relevant parties) as consideration for the ac q uisition of the chargeable interest or as consideration for the pre-completion transaction,
cy-gb	CPP yn gyfanswm unrhyw symiau o gydnabyddiaeth a roddir i’r parti gan barti perthnasol arall (neu bartIon perthnasol eraill) yn gydnabyddiaeth ar gyfer caffael y buddiant trethadwy neu fel cydnabyddiaeth ar gyfer y trafodiad cyn-gwblhau,

en-gb	and if CR is greater than CP then the net amount of consideration given by the relevant party is taken to be z ero.
cy-gb	ac os yw CPP yn fwy na CP yna cymerir mai swm net y gydnabyddiaeth a roddir gan y parti perthnasol yw sero.

en-gb	(3) The relevant parties are—
cy-gb	(3) Y partIon perthnasol yw—

en-gb	the original buyer, and
cy-gb	y prynwr gwreiddiol, a

en-gb	the transferee,
cy-gb	y trosglwyddai,

en-gb	unless sub-paragraph (4) applies.
cy-gb	oni bai bod is-baragraff (4) yn gymwys.

en-gb	(4) f the pre-completion transaction mentioned in paragraph 7(1) or 13(1) (“the implemented transaction”) is one in a chain of successive transactions (all having at least part of their sub j ect-matter in common) that are pre-completion transactions in relation to the original contract, only the following are relevant parties—
cy-gb	(4) Os yw’r trafodiad cyn-gwblhau a grybwyllir ym mharagraff 7(1) neu 13(1) (“y trafodiad a weithredwyd”) yn un mewn cadwyn o drafodiadau olynol (oll ag o leiaf ran o’u testun yn gyffredin) sy’n drafodiadau cyn-gwblhau mewn perthynas â’r contract gwreiddiol, dim ond y canlynol sy’n bartIon perthnasol—

en-gb	the transferor and the transferee in relation to the implemented transaction;
cy-gb	y trosglwyddwr a’r trosglwyddai mewn perthynas â’r trafodiad a weithredwyd;

en-gb	a transferor in relation to a preceding transaction, if that transferor is connected with, or is not acting at arm's length in relation to, the transferee under the implemented transaction;
cy-gb	trosglwyddwr mewn perthynas â thrafodiad blaenorol, os yw’r trosglwyddwr hwnnw yn gysylltiedig â’r trosglwyddai o dan y trafodiad a weithredwyd, neu heb fod yn gweithredu hyd braich iddo;

en-gb	the transferee under a pre-completion transaction where the transferor is a relevant party (whether by virtue of this paragraph (c) or otherwise),
cy-gb	y trosglwyddai mewn trafodiad cyn-gwblhau pan fo’r trosglwyddwr yn barti perthnasol (boed yn rhinwedd y paragraff (c) hwn neu fel arall),

en-gb	and in this sub-paragraph and sub-paragraph (6) “preceding transaction” means a pre-completion transaction that precedes the implemented transaction in the chain.
cy-gb	ac yn yr is-baragraff hwn ac is-baragraff (6) ystyr “trafodiad blaenorol” yw trafodiad cyn-gwblhau sy’n rhagflaenu’r trafodiad a weithredwyd yn y gadwyn.

en-gb	(5) F or the purposes of sub-paragraph (2)—
cy-gb	(5) At ddibenion is-baragraff (2)—

en-gb	amounts given by a person connected with a relevant party are treated as given by the relevant party;
cy-gb	caiff symiau a roddir gan berson sy’n gysylltiedig â pharti perthnasol eu trin fel pe baent wedi eu rhoi gan y parti perthnasol;

en-gb	amounts given to a person connected with a relevant party are treated as given to the relevant party,
cy-gb	caiff symiau a roddir i berson sy’n gysylltiedig â pharti perthnasol eu trin fel pe baent wedi eu rhoi i’r parti perthnasol,

en-gb	but a person who is a relevant party is not to be treated, for the purposes of this paragraph, as connected with another relevant party (even if, apart from this subparagraph, that would be the case).
cy-gb	ond nid yw person sy’n barti perthnasol i’w drin, at ddibenion y paragraff hwn, fel pe bai’n gysylltiedig â pharti perthnasol arall (hyd yn oed pe bai hynny’n wir oni bai am y paragraff hwn).

en-gb	(6) I f the sub j ect-matter of the implemented transaction is not the whole sub j ect-matter of the original contract—
cy-gb	(6) Os nad testun y trafodiad a weithredwyd yw holl destun y contract gwreiddiol—

en-gb	the amounts that are taken for the purposes of sub-paragraph (2) to be given “for the ac q uisition of the chargeable interest” are to be determined on a j ust and reasonable basis, and
cy-gb	mae’r symiau yr ystyrir at ddibenion is-baragraff (2) eu bod wedi eu rhoi “ar gyfer caffael y buddiant trethadwy” i’w pennu ar sail deg a rhesymol, a

en-gb	only so much of the consideration for a preceding transaction as is referable, on a j ust and reasonable basis, to the sub j ect-matter of the implemented transaction is to be taken into account under sub-paragraph (2).
cy-gb	dim ond hynny o’r gydnabyddiaeth ar gyfer trafodiad blaenorol ag sydd i’w briodoli, ar sail deg a rhesymol, i destun y trafodiad a weithredwyd sydd i’w ystyried o dan is-baragraff (2).

en-gb	RELIEF S
cy-gb	RHYDDHADAU

en-gb	Relief for transferor : 
cy-gb	Rhyddhad i ' r trosglwyddwr : 

en-gb	assi g n m ent of ri gh ts
cy-gb	aseinio hawliau

en-gb	1 8 (1) This paragraph applies where—
cy-gb	18 (1) Mae’r paragraff hwn yn gymwys—

en-gb	a person would, in the absence of this paragraph, be liable to pay tax in respect of a notional land transaction deemed to take place under paragraph 8 (1) or an additional notional land transaction deemed to take place under paragraph 8 (3), and
cy-gb	pe bai person, oni bai am y paragraff hwn, yn atebol am dalu treth mewn cysylltiad â thrafodiad tir tybiannol y tybir ei fod wedi digwydd o dan baragraff 8(1) neu drafodiad tir tybiannol ychwanegol y tybir ei fod wedi digwydd o dan baragraff 8(3), a

en-gb	the original contract had not been substantially performed when the assignment of rights mentioned in paragraph 7(1) was entered into.
cy-gb	os nad oedd y contract gwreiddiol wedi ei gyflawni’n sylweddol pan ymrwymwyd i’r aseinio hawliau a grybwyllir ym mharagraff 7(1).

en-gb	I f the buyer in respect of the notional land transaction, or additional notional land transaction, claims relief under this paragraph, the buyer is relieved from tax in respect of that transaction. 
cy-gb	Os yw’r prynwr mewn cysylltiad â’r trafodiad tir tybiannol, neu drafodiad tir tybiannol ychwanegol, yn hawlio rhyddhad o dan y paragraff hwn, mae’r prynwr wedi ei ryddhau rhag treth mewn cysylltiad â’r trafodiad hwnnw.

en-gb	B ut no relief is available under this paragraph if the land transaction mentioned in paragraph 7(4) is relieved from tax by virtue of Schedule 10 (alternative property finance reliefs). 
cy-gb	Ond nid oes unrhyw ryddhad ar gael o dan y paragraff hwn os yw’r trafodiad tir a grybwyllir ym mharagraff 7(4) wedi ei ryddhau rhag treth yn rhinwedd Atodlen 10 (rhyddhad cyllid eiddo arall).

en-gb	Relief for ori g inal buy er :
cy-gb	Rhyddhad i ' r prynwr gwreiddiol : 

en-gb	qu alif y in g s ub sales
cy-gb	iswerthiannau cymwys

en-gb	19 (1) This paragraph applies if—
cy-gb	19 (1) Mae’r paragraff hwn yn gymwys—

en-gb	the pre-completion transaction is a q ualifying subsale (see sub-paragraph (6)),
cy-gb	os yw’r trafodiad cyn-gwblhau yn is-werthiant cymwys (gweler is-baragraff (6)),

en-gb	the original buyer would, in the absence of this paragraph, be liable to pay tax in respect of the land transaction given effect by the completion of the original contract or treated as having been given effect by the substantial performance of the original contract,
cy-gb	pe bai’r prynwr gwreiddiol, oni bai am y paragraff hwn, yn atebol am dalu treth mewn cysylltiad â’r trafodiad tir y rhoddir effaith iddo drwy gwblhau’r contract gwreiddiol neu y caiff ei drin fel bod effaith wedi ei rhoi iddo drwy gyflawni’r contract gwreiddiol yn sylweddol,

en-gb	the performance of the q ualifying subsale takes place at the same time as, and in connection with, the performance of the original contract, and
cy-gb	os cyflawnir yr is-werthiant cymwys ar yr un pryd â chyflawni’r contract gwreiddiol, ac mewn cysylltiad â hynny, a

en-gb	relief is claimed in respect of the land transaction mentioned in paragraph (b).
cy-gb	os hawlir rhyddhad mewn cysylltiad â’r trafodiad tir a grybwyllir ym mharagraff (b).

en-gb	(2) I f the sub j ect-matter of the q ualifying subsale is the whole of the sub j ect-matter of the original contract, the original buyer is relieved from tax in respect of the land transaction mentioned in sub-paragraph (1)(b).
cy-gb	(2) Os testun yr is-werthiant cymwys yw holl destun y contract gwreiddiol, mae’r prynwr gwreiddiol wedi ei ryddhau rhag treth mewn cysylltiad â’r trafodiad tir a grybwyllir yn is-baragraff (1)(b).

en-gb	(3) I f the sub j ect-matter of the q ualifying subsale is part of the sub j ect-matter of the original contract, the amount of consideration for the land transaction mentioned in subparagraph (1)(b) is taken to be—
cy-gb	(3) Os yw testun yr is-werthiant cymwys yn rhan o destun y contract gwreiddiol, cymerir mai swm y gydnabyddiaeth ar gyfer y trafodiad tir a grybwyllir yn is-baragraff (1)(b) yw—

en-gb	OC − QS
cy-gb	CG − IC

en-gb	F igure 2
cy-gb	Ffigwr 2

en-gb	O C is the amount that the consideration would be apart from this sub-paragraph, and 
cy-gb	CG yw’r swm y byddai’r gydnabyddiaeth oni bai am yr is-baragraff hwn, a

en-gb	QS is so much of O C as is referable to the sub j ect-matter of the q ualifying subsale, and O C may be reduced more than once if there is more than one q ualifying subsale.
cy-gb	IC yw hynny o CG sydd i’w briodoli i destun yr is-werthiant cymwys, a chaniateir gostwng CG fwy nag unwaith os oes mwy nag un is-werthiant cymwys.

en-gb	(4) B ut no relief is available under this paragraph if—
cy-gb	(4) Ond nid oes unrhyw ryddhad ar gael o dan y paragraff hwn—

en-gb	the original contract had been substantially performed when the q ualifying subsale was entered into, or
cy-gb	os oedd y contract gwreiddiol wedi ei gyflawni’n sylweddol pan ymrwymwyd i’r is-werthiant cymwys, neu

en-gb	the transaction effected, or treated as effected, by the performance of the q ualifying subsale is relieved from tax by virtue of Schedule 10 (alternative property finance reliefs).
cy-gb	os yw’r trafodiad y rhoddir effaith iddo, neu y caiff ei drin fel bod effaith wedi ei rhoi iddo drwy gyflawni’r is-werthiant cymwys wedi ei ryddhau rhag treth yn rhinwedd Atodlen 1 0 (rhyddhad cyllid eiddo arall).

en-gb	(5) F or the purposes of this paragraph, a contract for a land transaction is taken to be “performed” when it is substantially performed or completed (whichever is earlier).
cy-gb	(5) At ddibenion y paragraff hwn, cymerir bod contract ar gyfer trafodiad tir wedi “ei gyflawni” pan fydd wedi ei gyflawni’n sylweddol neu wedi ei gwblhau (pa un bynnag sydd gynharaf).

en-gb	(6) A pre-completion transaction is a “ q ualifying subsale” if it is a contract under which the original buyer contracts to sell the whole or part of the sub j ect-matter of the original contract to the transferee.
cy-gb	(6) M ae trafodiad cyn-gwblhau yn “is-werthiant cymwys” os yw’n gontract y mae’r prynwr gwreiddiol yn contractio oddi tano i werthu holl destun neu ran o destun y contract gwreiddiol i’r trosglwyddai.

en-gb	(7) I f a transaction is a q ualifying subsale in relation to more than one contract such as is mentioned in paragraph 2(1)(a), this paragraph applies separately in relation to each such original contract for the purpose of determining what relief, if any, may be available with respect to the land transaction in q uestion.
cy-gb	(7) Os yw trafodiad yn is-werthiant cymwys mewn perthynas â mwy nag un contract fel a grybwyllir ym mharagraff 2(1)(a), mae’r paragraff hwn yn gymwys ar wahân mewn perthynas â phob contract gwreiddiol o’r fath at ddiben pennu pa ryddhad, os o gwbl, a all fod ar gael mewn cysylltiad â’r trafodiad tir o dan sylw.

en-gb	IN T ER P RE TAT ION A N D IN D EX
cy-gb	DEHONGLI A M YNEGAI

en-gb	20 I n this Schedule—
cy-gb	2 0 Yn yr Atodlen hon—

en-gb	“contract” (“ contract ”) includes any agreement;
cy-gb	mae “contract” (“ c ontra c t ”) yn cynnwys unrhyw gytundeb;

en-gb	“transfer” (“ trosglwyddiad ”) includes any instrument.
cy-gb	mae “trosglwyddiad” (“ transfer ”) yn cynnwys unrhyw offeryn.

en-gb	I ndex of ex p ressions defined in t h is S c h ed u le 
cy-gb	Mynegai o'r ymadroddion a ddiffinnir yn yr Atodlen hon

en-gb	21 The following Table lists expressions defined or otherwise explained in this Schedule.
cy-gb	21 Mae’r Tabl a ganlyn yn rhestru’r ymadroddion a ddiffinnir neu a esbonnir fel arall yn yr Atodlen hon.

en-gb	T a bl e 1
cy-gb	Tabl 1

en-gb	P aragrap h
cy-gb	Paragraff

en-gb	“additional notional land transaction”
cy-gb	(“ additional notional land transa c tion ”)

en-gb	(“ trafodiad tir tybiannol yc h wanegol ”)
cy-gb	“trafodiad tir tybiannol ychwanegol”

en-gb	Paragraph 8 (3)
cy-gb	Paragraff 8(3)

en-gb	“assignment of rights” (“ aseinio h awlia u ”)
cy-gb	“aseinio hawliau” (“ assignment of rights ”)

en-gb	Paragraph 6
cy-gb	Paragraff 6

en-gb	“contract” (“ contract ”)
cy-gb	“contract” (“ c ontra c t ”)

en-gb	Paragraph 20
cy-gb	Paragraff 2 0 

en-gb	“free-standing transfer” (“ trosglwyddiad annibynnol ”) 
cy-gb	“trosglwyddiad annibynnol” (“ free - standing 

en-gb	“notional land transaction” (“ trafodiad tir tybiannol ”) 
cy-gb	“trafodiad tir tybiannol” (“ notional land 

en-gb	“original buyer” (“ p rynwr gwreiddiol ”) and
cy-gb	“prynwr gwreiddiol” (“ original b uyer ”) a

en-gb	“original contract” (“ contract gwreiddiol ”)
cy-gb	“contract gwreiddiol” (“ original c ontra c t ”)

en-gb	Paragraph 2(1)(a)15(4))(but see also paragraph
cy-gb	Paragraff 2(1)(a) (ond gweler hefyd baragraff 15(4))

en-gb	“part of the sub j ect-matter of the original contract” (“ r h an o dest u n y contract gwreiddiol ”)
cy-gb	“rhan o destun y contract gwreiddiol” (“ p art of the su bj e c t - matter of the original c ontra c t ”)

en-gb	Paragraph 4(1)
cy-gb	Paragraff 4(1)

en-gb	“pre-completion transaction” (“ trafodiad cyn- gwbl h a u ”)
cy-gb	“trafodiad cyn-gwblhau” (“ p re -c om p letion 

en-gb	“ q ualifying subsale” (“ is-wert h iant cymwys ”)
cy-gb	“is-werthiant cymwys” (“ q ualifying su b sale ”)

en-gb	“sub j ect-matter” (“ test u n ”) (of a pre-completion transaction)
cy-gb	“testun” (“ su bj e c t - matter ”) (trafodiad cyn-gwblhau)

en-gb	“transfer” (“ trosglwyddiad ”)
cy-gb	“trosglwyddiad” (“ transfer ”)

en-gb	“the transferee” (“ y trosglwyddai ”) (in relation to a pre-completion transaction)
cy-gb	“y trosglwyddai” (“ the transferee ”) (mewn perthynas â thrafodiad cyn-gwblhau)

en-gb	Paragraph 3(1)(a)
cy-gb	Paragraff 3(1)(a)

en-gb	“the transferor” (“ y trosglwyddwr ”) (in relation to a pre-completion transaction)
cy-gb	“y trosglwyddwr” (“ the transferor ”) (mewn perthynas â thrafodiad cyn-gwblhau)

en-gb	(as introd u ced b y section 17)
cy-gb	(a gyflwynir gan adran 17)

en-gb	T R A N SACT ION S EXE MPT FRO M C H A RGE No c h ar g ea b le consideration 
cy-gb	TRAFODIADAU SY’N ESE M PT RHAG CODI TRETH ARNYNT Dim c ydnabyddiaeth drethadwy 

en-gb	1 A land transaction is exempt from charge if there is no chargeable consideration for the
cy-gb	1 M ae trafodiad tir yn esempt rhag codi treth arno os nad oes unrhyw gydnabyddiaeth

en-gb	transaction (but see section 22 (deemed market value)).
cy-gb	drethadwy ar gyfer y trafodiad (ond gweler adran 22 (gwerth marchnadol tybiedig)).

en-gb	Ac qu isitions b y t h e C ro w n
cy-gb	Caffaeliadau gan y Goron

en-gb	2 A land transaction under which the buyer is any of the following is exempt from charge —
cy-gb	2 M ae trafodiad tir yn esempt rhag codi treth arno pan fo’r prynwr oddi tano yn unrhyw un neu ragor o’r canlynol—

en-gb	the Welsh Ministers, the F irst Minister, the Counsel G eneral to the Welsh G overnment;
cy-gb	Gweinidogion Cymru, Prif Weinidog Cymru, Cwnsler Cyffredinol Llywodraeth Cymru;

en-gb	a Minister of the Crown;
cy-gb	un o Weinidogion y Goron;

en-gb	the Scottish Ministers;
cy-gb	Gweinidogion yr Alban;

en-gb	a N orthern I reland department;
cy-gb	adran yng Ngogledd Iwerddon;

en-gb	the N ational Assembly for Wales Commission;
cy-gb	Comisiwn Cynulliad Cenedlaethol Cymru;

en-gb	the Corporate O fficer of the H ouse of L ords;
cy-gb	Swyddog Corfforaethol T’r Arglwyddi;

en-gb	the Corporate O fficer of the H ouse of Commons;
cy-gb	Swyddog Corfforaethol T’r Cyffredin;

en-gb	the Scottish Parliamentary Corporate B ody;
cy-gb	Corff Corfforaethol Senedd yr Alban;

en-gb	the N orthern I reland Assembly Commission.
cy-gb	Comisiwn Cynulliad Gogledd Iwerddon.

en-gb	Transactions in connection w it h divorce etc.
cy-gb	Trafodiadau mewn c ysylltiad ag ysgariad et c .

en-gb	3 A transaction between one party to a marriage and the other (whether or not the
cy-gb	3 M ae trafodiad rhwng un parti i briodas a’r llall (pa un a yw’r briodas yn dal mewn bod ar

en-gb	marriage is subsisting at the time of the transaction) is exempt from charge if it is effected —
cy-gb	adeg y trafodiad ai peidio) yn esempt rhag codi treth arno os rhoddir effaith iddo—

en-gb	(a) in pursuance of an order of a court made on granting in respect of the parties a decree of divorce, nullity of marriage or j udicial separation;
cy-gb	(a) yn unol â gorchymyn llys a wneir wrth ganiatau archddyfarniad ysgariad, dirymedd priodas neu ymwahaniad cyfreithiol mewn cysylltiad â’r partIon;

en-gb	(b) in pursuance of an order of a court made in connection with the dissolution or annulment of the marriage, or the parties' j udicial separation, at any time after the granting of such a decree as mentioned in paragraph (a);
cy-gb	(b) yn unol â gorchymyn llys a wneir mewn cysylltiad â diddymiad neu ddirymiad y briodas, neu ymwahaniad cyfreithiol y partIon, ar unrhyw adeg ar ôl caniatáu archddyfarniad o’r fath fel y crybwyllir ym mharagraff (a);

en-gb	(c) in pursuance of—
cy-gb	(c) yn unol â—

en-gb	an order of a court made at any time under section 22A, 23A or 24A of the Matrimonial Causes Act 1973 (c.
cy-gb	gorchymyn llys a wneir ar unrhyw adeg o dan adran 22A, 23A neu 24A o Ddeddf Achosion Priodasol 1973 (p.

en-gb	1 8 ), or
cy-gb	18), neu

en-gb	an incidental order of a court made under section 8 (2) of the F amily L aw (Scotland) Act 19 8 5 (c.
cy-gb	gorchymyn llys atodol a wneir o dan adran 8(2) o Ddeddf Cyfraith Teulu (Yr Alban) 1985 (p.

en-gb	37) by virtue of section 14(1) of that Act;
cy-gb	37) yn rhinwedd adran 14(1) o’r Ddeddf honno;

en-gb	(d) at any time in pursuance of an agreement of the parties made in contemplation or otherwise in connection with the dissolution or annulment of the marriage, their j udicial separation or the making of a separation order in respect of them.
cy-gb	(d) ar unrhyw adeg yn unol â chytundeb y partIon a wneir gan ddisgwyl diddymiad neu ddirymiad y briodas, eu hymwahaniad cyfreithiol neu wneud gorchymyn gwahanu mewn cysylltiad â hwy, neu fel arall mewn cysylltiad â hynny.

en-gb	Transactions in connection w it h dissol u tion of civil p artners h i p etc.
cy-gb	Trafodiadau mewn c ysylltiad a diddymiad partneriaeth sifil et c .

en-gb	4 A transaction between one party to a civil partnership and the other (whether or not the
cy-gb	4 M ae trafodiad rhwng un parti i bartneriaeth sifil a’r llall (pa un a yw’r bartneriaeth sifil

en-gb	civil partnership is subsisting at the time of the transaction) is exempt from charge if it is effected—
cy-gb	yn dal mewn bod ar adeg y trafodiad ai peidio) yn esempt rhag codi treth arno os rhoddir effaith iddo—

en-gb	(a) in pursuance of an order of a court made on granting in respect of the parties an order or decree for the dissolution or annulment of the civil partnership or their j udicial separation;
cy-gb	(a) yn unol â gorchymyn llys a wneir wrth ganiatau gorchymyn neu archddyfarniad mewn cysylltiad â’r partIon ar gyfer diddymiad neu ddirymiad y bartneriaeth sifil neu eu hymwahaniad cyfreithiol;

en-gb	(b) in pursuance of an order of a court made in connection with the dissolution or annulment of the civil partnership, or the parties ' j udicial separation, at any time after the granting of such an order or decree as mentioned in paragraph (a);
cy-gb	(b) yn unol â gorchymyn llys a wneir mewn cysylltiad â diddymiad neu ddirymiad y bartneriaeth sifil, neu ymwahaniad cyfreithiol y partIon, ar unrhyw adeg ar ôl caniatáu gorchymyn neu archddyfarniad o’r fath fel y crybwyllir ym mharagraff (a);

en-gb	an order of a court made at any time under any provision of Schedule 5 to the Civil Partnership Act 2004 (c.
cy-gb	gorchymyn llys a wneir ar unrhyw adeg o dan unrhyw un neu ragor o ddarpariaethau Atodlen 5 i Ddeddf Partneriaeth Sifil 2 00 4 (p.

en-gb	33) that corresponds to section 22A, 23A or 24A of the Matrimonial Causes Act 1973 (c.
cy-gb	33) sy’n cyfateb i adran 22A, 23A neu 24A o Ddeddf Achosion Priodasol 1973 (p.

en-gb	an incidental order of a court made under any provision of the Civil Partnership Act 2004 (c.
cy-gb	gorchymyn llys atodol a wneir o dan unrhyw un neu ragor o ddarpariaethau Deddf Partneriaeth Sifil 2 00 4 (p.

en-gb	33) that corresponds to section 8 (2) of the F amily L aw (Scotland) Act 19 8 5 (c.
cy-gb	33) sy’n cyfateb i adran 8(2) o Ddeddf Cyfraith Teulu (Yr Alban) 1985 (p.

en-gb	37) by virtue of section 14(1) of that Act of 19 8 5;
cy-gb	37) yn rhinwedd adran 14(1) o’r Ddeddf 1985 honno;

en-gb	(d) at any time in pursuance of an agreement of the parties made in contemplation of or otherwise in connection with the dissolution or annulment of the civil partnership, their j udicial separation or the making of a separation order in respect of them.
cy-gb	(d) ar unrhyw adeg yn unol â chytundeb y partIon a wneir gan ddisgwyl diddymiad neu ddirymiad y bartneriaeth sifil, eu hymwahaniad cyfreithiol neu wneud gorchymyn gwahanu mewn cysylltiad â hwy, neu fel arall mewn cysylltiad â hynny.

en-gb	Assents and a pp ro p riations by p ersonal re p resentatives
cy-gb	Cydsyniadau a pher c hnogiadau gan gynry c hiolwyr personol

en-gb	5 (1) The ac q uisition of property by a person in or towards satisfaction of the person ' s entitlement under or in relation to the will of a deceased person, or on the intestacy of a deceased person, is exempt from charge.
cy-gb	5 (1) M ae caffael eiddo gan berson wrth ddiwallu hawlogaeth y person o dan neu mewn perthynas ag ewyllys person ymadawedig, neu tuag at hynny, neu ar ddiewyllysedd person ymadawedig, yn esempt rhag codi treth arno.

en-gb	Sub-paragraph (1) does not apply if the person ac q uiring the property gives any consideration for it, other than the assumption of secured debt.
cy-gb	Nid yw is-baragraff (1) yn gymwys os yw’r person sy’n caffael yr eiddo yn rhoi unrhyw gydnabyddiaeth amdano, ac eithrio ysgwyddo dyled sicredig.

en-gb	Where sub-paragraph (1) does not apply because of sub-paragraph (2), the chargeable consideration for the transaction is determined in accordance with paragraph 9(1) of Schedule 4.
cy-gb	Pan na fo is-baragraff (1) yn gymwys oherwydd is-baragraff (2), pennir y gydnabyddiaeth drethadwy ar gyfer y trafodiad yn unol â pharagraff 9(1) o Atodlen 4.

en-gb	In this paragraph—
cy-gb	Yn y paragraff hwn—

en-gb	“debt” ( " dyled " ) means an obligation, whether certain or contingent, to pay a sum of money either immediately or at a future date, and
cy-gb	ystyr “dyled” ( " de b t " ) yw rhwymedigaeth, pa un ai’n bendant neu’n ddibynnol, i dalu swm o arian naill ai ar unwaith neu ar ddyddiad yn y dyfodol, ac