en-gb	if the lease continues after the end of the term resulting from the application of paragraph (a), it is treated as if it were a lease for a fixed term of 2 years;
cy-gb	(b) os yw’r les yn parhau ar ôl diwedd y cyfnod sy’n deillio o gymhwyso paragraff (a), caiff ei thrin fel pe bai’n les am gyfnod penodol o 2 flynedd;

en-gb	if the lease continues after the end of the term resulting from the application of paragraph (b), it is treated as if it were a lease for a fixed term of 3 years,
cy-gb	(c) os yw’r les yn parhau ar ôl diwedd y cyfnod sy’n deillio o gymhwyso paragraff (b), caiff ei thrin fel pe bai’n les am gyfnod penodol o 3 blynedd,

en-gb	and so on.
cy-gb	ac yn y blaen.

en-gb	(2) B ut where—
cy-gb	(2) Ond—

en-gb	a lease is treated, by virtue of sub-paragraph (1) as if it were a lease for a fixed term of 2 or more years, and
cy-gb	pan gaiff les ei thrin, yn rhinwedd is-baragraff (1), fel pe bai’n les am gyfnod penodol o 2 flynedd neu ragor, a

en-gb	it actually terminates before the end of that fixed term,
cy-gb	pan fo’n terfynu mewn gwirionedd cyn diwedd y cyfnod penodol hwnnw,

en-gb	the lease is to be treated as continuing under sub-paragraph (1) only until it terminates; and sub-paragraph (5) applies accordingly.
cy-gb	nid yw’r les i’w thrin fel pe bai’n parhau o dan is-baragraff (1) ond hyd iddi derfynu; ac mae is-baragraff (5) yn gymwys yn unol â hynny.

en-gb	(3) F or the purposes of section 46 (notifiable transactions : 
cy-gb	(3) At ddibenion adran 46 (trafodiadau hysbysadwy : 

en-gb	exceptions) a lease for an indefinite term is treated as granted for a period of less than 7 years.
cy-gb	eithriadau) caiff les cyfnod amhenodol ei thrin fel pe bai wedi ei rhoi am gyfnod o lai na 7 mlynedd.

en-gb	(4) F or the purposes of this Act, no account is to be taken of any other enactment deeming a lease for an indefinite term to be a lease for a different term.
cy-gb	(4) At ddibenion y Ddeddf hon, rhaid diystyru unrhyw ddeddfiad arall sy’n tybio bod les cyfnod amhenodol yn les am gyfnod gwahanol.

en-gb	(5) Where—
cy-gb	(5) Pan fo—

en-gb	a lease is treated, by virtue of sub-paragraph (1), as being for a fixed term,
cy-gb	les yn cael ei thrin, yn rhinwedd is-baragraff (1), fel pe bai’n les cyfnod penodol,

en-gb	the lease continues after the end of that term and accordingly is treated as being for a longer fixed term, and
cy-gb	y les yn parhau ar ôl diwedd y cyfnod hwnnw ac felly yn cael ei thrin fel pe bai’n les am gyfnod penodol hwy, ac

en-gb	as a result of the lease continuing, additional tax is payable in respect of a land transaction or tax is payable in respect of a land transaction where none was payable,
cy-gb	o ganlyniad i’r ffaith fod y les yn parhau, treth ychwanegol yn daladwy mewn cysylltiad â thrafodiad tir neu dreth yn daladwy mewn cysylltiad â thrafodiad tir pan nad oedd dim yn daladwy cyn hynny,

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 103 
cy-gb	103 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	the buyer must make a return or further return (including a self-assessment) in respect of the land transaction before the end of the period of 30 days beginning with the day after the end of the longer fixed term for which the lease is treated as continuing.
cy-gb	rhaid i’r prynwr ddychwelyd ffurflen dreth neu ffurflen dreth bellach (gan gynnwys hunanasesiad) mewn cysylltiad â’r trafodiad tir cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod ar ôl diwedd y cyfnod penodol hwy y caiff y les ei thrin fel pe bai’n parhau hyd-ddo.

en-gb	(6) Where—
cy-gb	(6) O ran les—

en-gb	a lease is treated, by virtue of sub-paragraph (1), as being for a fixed term of one year,
cy-gb	pan gaiff ei thrin, yn rhinwedd is-baragraff (1), fel pe bai’n les am gyfnod penodol o flwyddyn,

en-gb	the lease actually terminates before the end of that fixed term, and
cy-gb	pan fo’n terfynu mewn gwirionedd cyn diwedd y cyfnod penodol hwnnw, ac

en-gb	had the lease been granted for a fixed term ending on the date on which it actually terminates, less tax would have been chargeable than the amount assessed as such in the return made in respect of the grant of the lease,
cy-gb	pe byddai’r les wedi ei rhoi am gyfnod penodol sy’n terfynu ar y dyddiad y mae’n terfynu mewn gwirionedd, byddai llai o dreth i’w chodi na’r swm a aseswyd felly ar y ffurflen dreth a ddychwelwyd mewn cysylltiad â rhoi’r les,

en-gb	the buyer may, within the period allowed for amendment of the return, amend it accordingly (for provision as to amendment of returns, see section 41 of TCMA).
cy-gb	caiff y prynwr, o fewn y cyfnod a ganiateir ar gyfer diwygio’r ffurflen dreth, ei diwygio yn unol â hynny (gweler adran 41 o DCRhT am ddarpariaeth ynghylch diwygio ffurflenni treth).

en-gb	Su ccessive lin k ed leases 
cy-gb	Lesoedd cysylltiol olynol

en-gb	6 (1) F or the purposes of this Act a series of linked leases are treated as a single lease—
cy-gb	6 (1) At ddibenion y Ddeddf hon caiff cyfres o lesoedd cysylltiol ei thrin fel un les—

en-gb	granted at the time of the grant of the first lease in the series,
cy-gb	a roddwyd ar adeg rhoi’r les gyntaf yn y gyfres,

en-gb	for a term e q ual to the aggregate of the terms of all the leases, and
cy-gb	am gyfnod sy’n cyfateb i gyfnodau’r holl lesoedd gyda’i gilydd, ac

en-gb	in consideration of the rent payable under all of the leases.
cy-gb	yn gydnabyddiaeth am y rhent sy’n daladwy o dan yr holl lesoedd.

en-gb	(2) Two or more leases constitute “a series of linked leases” if they—
cy-gb	(2) M ae dwy les neu ragor yn ffurfio “cyfres o lesoedd cysylltiol” os ydynt—

en-gb	are successive leases granted or treated as granted (whether at the same time or at different times) of the same or substantially the same premises, and
cy-gb	yn lesoedd olynol a roddir neu a gaiff eu trin fel pe baent wedi eu rhoi (boed ar yr un pryd neu ar adegau gwahanol) ar gyfer yr un eiddo, neu’r un eiddo i raddau helaeth, a

en-gb	are linked transactions.
cy-gb	yn drafodiadau cysylltiol.

en-gb	(3) The grant of later leases in the series is accordingly disregarded for the purposes of this Act except section 51 (return or further return in conse q uence of later linked transaction).
cy-gb	(3) Yn unol â hynny caiff rhoi lesoedd diweddarach yn y gyfres ei ddiystyru at ddibenion y Ddeddf hon oni bai am adran 51 (ffurflen dreth neu ffurflen dreth bellach o ganlyniad i drafodiad cysylltiol diweddarach).

en-gb	R ent for overla p p eriod in case of g rant of f u rther lease 
cy-gb	Rhent ar gyfer cyfnod o orgyffwrdd os rhoddir les bellach

en-gb	7 (1) This paragraph applies where—
cy-gb	7 (1) M ae’r paragraff hwn yn gymwys pan fo—

en-gb	the tenant under a lease (“the old lease”) surrenders it to the landlord and in consideration of that surrender the landlord grants a lease to the tenant of the same or substantially the same premises (“the new lease”),
cy-gb	y tenant o dan les (“yr hen les”) yn ei hildio i’r landlord ac yn gydnabyddiaeth ar gyfer yr ildio hwnnw mae’r landlord yn rhoi les i’r tenant ar gyfer yr un eiddo, neu’r un eiddo i raddau helaeth (“y les newydd”),

en-gb	the tenant under a lease (“the old lease”) of premises to which Part 2 of the L andlord and Tenant Act 1954 (c. 
cy-gb	y tenant o dan les (“yr hen les”) ar gyfer eiddo y mae Rhan 2 o Ddeddf L andlord a Thenant 1954 (p. 

en-gb	56) (security of tenure for business, professional and other tenants) applies, makes a re q uest for a new tenancy (“the new lease”) which is then executed,
cy-gb	56) (sicrwydd deiliadaeth ar gyfer tenantiaid busnes, tenantiaid proffesiynol a thenantiaid eraill) yn gymwys iddo, yn gwneud cais am denantiaeth newydd (“y les newydd”) a gyflawnir wedi hynny,

en-gb	on termination of a lease (“the head lease”) a sub-tenant is granted a lease (“the new lease”) of the same or substantially the same premises as those comprised in the sub-tenant's original lease (“the old lease”) in pursuance of—
cy-gb	ar derfynu les (“y brif les”), les (“y les newydd”) yn cael ei rhoi i is-denant ar gyfer yr un eiddo, neu’r un eiddo i raddau helaeth, â’r eiddo a oedd yn gynwysedig yn les wreiddiol yr is-denant (“yr hen les”) yn unol ag—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 104 
cy-gb	104 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	an order of a court on a claim for relief against re-entry or forfeiture, or
cy-gb	gorchymyn llys ar gais am ymwared rhag ailfynediad neu fforffediad, neu

en-gb	a contractual entitlement arising in the event of the head lease being terminated, or
cy-gb	hawl contractiol sy’n codi yn achos terfynu’r brif les, neu

en-gb	(d) a person who has guaranteed the obligations of a tenant under a lease that has been terminated (“the old lease”) is granted a lease of the same or substantially the same premises (“the new lease”) in pursuance of the guarantee.
cy-gb	(d) les (“y les newydd”) ar gyfer yr un eiddo, neu’r un eiddo i raddau helaeth, yn cael ei rhoi i berson sydd wedi gwarantu rhwymedigaethau tenant o dan les a derfynwyd (“yr hen les”) yn unol â’r warant.

en-gb	F or the purposes of this Act, the rent payable under the new lease in respect of any period falling within the overlap period is treated as reduced by the amount of the taxable rent that would have been payable in respect of that period under the old lease (but it cannot be treated as being reduced to a negative amount). 
cy-gb	At ddibenion y Ddeddf hon, caiff y rhent sy’n daladwy o dan y les newydd mewn cysylltiad ag unrhyw gyfnod sydd o fewn y cyfnod o orgyffwrdd ei drin fel pe bai wedi ei ostwng gan swm y rhent trethadwy a fyddai wedi bod yn daladwy mewn cysylltiad â’r cyfnod hwnnw o dan yr hen les (ond ni ellir ei drin fel pe bai wedi ei ostwng i swm negyddol).

en-gb	F or the purposes of sub-paragraph (2)— 
cy-gb	At ddibenion is-baragraff (2)—

en-gb	the “overlap period” is the period between the date of the grant of the new lease and what would have been the end of the term of the old lease had it not been terminated;
cy-gb	y “cyfnod o orgyffwrdd” yw’r cyfnod rhwng dyddiad rhoi’r les newydd a’r hyn a fyddai wedi bod yn ddiwedd cyfnod yr hen les pe na bai wedi ei therfynu;

en-gb	rent is “taxable” if or to the extent that it is taken into account in determining the tax chargeable in respect of the ac q uisition of the old lease.
cy-gb	mae rhent yn “trethadwy” os caiff ei ystyried wrth bennu’r dreth sydd i’w chodi mewn cysylltiad â chaffael yr hen les, neu i’r graddau y caiff ei ystyried mewn achos o’r fath.

en-gb	Tenant h oldin g over: 
cy-gb	Tenant yn dal drosodd: 

en-gb	ne w lease b ac k dated to p revio u s y ear
cy-gb	ôl-ddyddio les newydd i flwyddyn flaenorol

en-gb	8 (1) This paragraph applies where—
cy-gb	8 (1) Mae’r paragraff hwn yn gymwys—

en-gb	the tenant under a lease (“the old lease”) continues in occupation after the date on which, under its terms, the lease terminates (“the contractual termination date”),
cy-gb	pan fo’r tenant o dan les (“yr hen les”) yn parhau i feddiannu ar ôl y dyddiad y mae’r les, o dan ei thelerau, yn terfynu (“y dyddiad terfynu contractiol”),

en-gb	the tenant is granted a lease of the same or substantially the same premises (“the new lease”),
cy-gb	pan roddir les i’r tenant ar gyfer yr un eiddo, neu’r un eiddo i raddau helaeth (“y les newydd”),

en-gb	the new lease is granted on a date falling more than one year after the contractual termination date, and
cy-gb	pan roddir y les newydd ar ddyddiad sydd fwy na blwyddyn ar ôl y dyddiad terfynu contractiol, a

en-gb	the term of the new lease is expressed to begin on a date falling within the period —
cy-gb	pan fynegir bod cyfnod y les newydd yn dechrau ar ddyddiad sydd o fewn y cyfnod—

en-gb	beginning with the contractual termination date, and
cy-gb	sy’n dechrau â’r dyddiad terfynu contractiol, a

en-gb	ending with the latest anniversary of that date falling before the date on which the new lease is granted,
cy-gb	sy’n dod i ben â blwydd-ddydd diweddaraf y dyddiad hwnnw sydd cyn y dyddiad y rhoddir y les newydd,

en-gb	(“the whole years of holdover”).
cy-gb	(“y blynyddoedd dal drosodd cyfan”).

en-gb	The term of the new lease is treated for the purposes of this Act as beginning with the date on which it is expressed to begin.
cy-gb	Caiff cyfnod y les newydd ei drin at ddibenion y Ddeddf hon fel pe bai’n dechrau â’r dyddiad y mynegir ei fod yn dechrau.

en-gb	The rent payable under the new lease in respect of the period—
cy-gb	Caiff y rhent sy’n daladwy o dan y les newydd mewn cysylltiad â’r cyfnod—

en-gb	beginning with the date on which the new lease is expressed to begin, and
cy-gb	sy’n dechrau â’r dyddiad y mynegir bod y les newydd yn dechrau, a

en-gb	ending at the end of the whole years of holdover,
cy-gb	sy’n dod i ben ar ddiwedd y blynyddoedd dal drosodd cyfan,

en-gb	is treated for the purposes of this Act as reduced by the amount of taxable rent payable in respect of the holdover tenancy for that period (but it cannot be treated as being reduced to a negative amount).
cy-gb	ei drin, at ddibenion y Ddeddf hon, fel pe bai wedi ei ostwng gan swm y rhent trethadwy sy’n daladwy mewn cysylltiad â’r denantiaeth dal drosodd ar gyfer y cyfnod hwnnw (ond ni ellir ei drin fel pe bai wedi ei ostwng i swm negyddol).

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 105 
cy-gb	105 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	The holdover tenancy is treated for the purposes of this Act as a lease for a fixed term ending at the end of the whole years of holdover.
cy-gb	Caiff y denantiaeth dal drosodd ei thrin at ddibenion y Ddeddf hon fel les cyfnod penodol sy’n dod i ben ar ddiwedd y blynyddoedd dal drosodd cyfan.

en-gb	F or the purposes of this paragraph— 
cy-gb	At ddibenion y paragraff hwn—

en-gb	(a) “holdover tenancy” means—
cy-gb	(a) “tenantiaeth dal drosodd” yw—

en-gb	the old lease if it continues beyond the contractual termination date (whether by virtue of the lease being granted for a fixed term and thereafter until terminated or by operation of law), or
cy-gb	yr hen les os yw’n parhau y tu hwnt i’r dyddiad terfynu contractiol (boed yn rhinwedd rhoi’r les am gyfnod penodol ac wedi hynny hyd y’i terfynir neu yn sgil gweithredu’r gyfraith), neu

en-gb	any other tenancy of the same or substantially the same premises by virtue of which the tenant under the old lease continues in occupation after the contractual termination date;
cy-gb	unrhyw denantiaeth arall ar gyfer yr un eiddo, neu’r un eiddo i raddau helaeth, y mae’r tenant o dan yr hen les yn parhau i’w feddiannu ar ôl y dyddiad terfynu contractiol yn rhinwedd y denantiaeth;

en-gb	(b) rent is “taxable” if or to the extent that it is taken into account in determining the tax chargeable in respect of the ac q uisition of the holdover tenancy.
cy-gb	(b) mae rhent yn “trethadwy” os caiff ei ystyried wrth bennu’r dreth sydd i’w chodi mewn cysylltiad â chaffael y denantiaeth dal drosodd, neu i’r graddau y caiff ei ystyried mewn achos o’r fath.

en-gb	PA R T 3
cy-gb	RI-IAN 3

en-gb	REN T A N D O T HER C ON S I D ER AT ION
cy-gb	RHENT A CHYDNABYDDIAETH ARALL

en-gb	R ent 
cy-gb	Rhent

en-gb	9 (1) F or the purposes of this Act, a single sum expressed to be payable in respect of rent and other matters but not apportioned is to be treated as entirely rent.
cy-gb	9 (1) At ddibenion y Ddeddf hon, mae un swm y mynegir ei fod yn daladwy mewn cysylltiad â rhent a materion eraill ond nas dosrannwyd i’w drin yn gyfan gwbl fel rhent.

en-gb	Sub-paragraph (1) is without pre j udice to the application of paragraph 4 of Schedule 4 (chargeable consideration: 
cy-gb	Nid yw is-baragraff (1) yn cael effaith ar gymhwyso paragraff 4 o Atodlen 4 (cydnabyddiaeth drethadwy: 

en-gb	j ust and reasonable apportionment) where separate sums are expressed to be payable in respect of rent and other matters.
cy-gb	dosrannu teg a rhesymol) pan fynegir bod symiau ar wahân yn daladwy mewn cysylltiad â rhent a materion eraill.

en-gb	F or the purposes of this Act, “rent” does not include any chargeable consideration for the grant of a lease that is payable in respect of a period before the grant of the lease. 
cy-gb	At ddibenion y Ddeddf hon, nid yw “rhent” yn cynnwys unrhyw gydnabyddiaeth drethadwy ar gyfer rhoi les sy’n daladwy mewn cysylltiad â chyfnod cyn rhoi’r les.

en-gb	V aria b le or u ncertain rent 
cy-gb	Rhent amrywiol neu ansicr

en-gb	10 (1) This paragraph applies where the amount of rent payable under a lease—
cy-gb	10 (1) Mae’r paragraff hwn yn gymwys pan fo swm y rhent sy’n daladwy o dan les—

en-gb	varies in accordance with provision in the lease, or
cy-gb	yn amrywio yn unol â darpariaeth yn y les, neu

en-gb	is contingent, uncertain or unascertained.
cy-gb	yn ddibynnol, yn ansicr neu heb ei ganfod.

en-gb	(2) As regards rent payable in respect of any period before the end of the fifth year of the term of the lease—
cy-gb	(2) O ran rhent sy’n daladwy mewn cysylltiad ag unrhyw gyfnod cyn diwedd pumed flwyddyn cyfnod y les—

en-gb	this Act applies as in relation to other chargeable consideration, and
cy-gb	mae’r Ddeddf hon yn gymwys fel y mae’n gymwys mewn perthynas â chydnabyddiaeth drethadwy arall, a

en-gb	accordingly sections 19 and 20 apply if the amount is contingent, uncertain or unascertained.
cy-gb	yn unol â hynny mae adrannau 19 a 20 yn gymwys os yw’r swm yn ddibynnol, yn ansicr neu heb ei ganfod.

en-gb	(3) As regards rent payable in respect of any period after the end of the fifth year of the term of the lease, the annual amount of rent is assumed, in every case, to be the e q ual to the highest amount of rent payable in respect of any period of 12 consecutive months in the first 5 years of the term.
cy-gb	(3) O ran rhent sy’n daladwy mewn cysylltiad ag unrhyw gyfnod ar ôl diwedd pumed flwyddyn cyfnod y les, tybir bod swm blynyddol y rhent, ym mhob achos, yn cyfateb i’r swm uchaf o rent sy’n daladwy mewn cysylltiad ag unrhyw gyfnod o 12 mis yn olynol yn ystod 5 mlynedd gyntaf y cyfnod.

en-gb	(4) I n determining that amount—
cy-gb	(4) Wrth bennu’r swm hwnnw—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 106 
cy-gb	106 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	disregard paragraphs 7(2) and 8 (3) (where further lease granted, deemed reduction of rent for overlap period), and
cy-gb	diystyrier paragraffau 7(2) ac 8(3) (pan roddir les bellach, gostyngiad tybiedig mewn rhent ar gyfer y cyfnod o orgyffwrdd), a

en-gb	if necessary, take into account any amounts determined in accordance with subparagraph (2)(b).
cy-gb	os oes angen, ystyrier unrhyw symiau a bennir yn unol ag is-baragraff (2)(b).

en-gb	(5) This paragraph is sub j ect to paragraph 12 (ad j ustment where rent ceases to be uncertain).
cy-gb	(5) M ae’r paragraff hwn yn ddarostyngedig i baragraff 12 (addasiad pan fo rhent yn peidio â bod yn ansicr).

en-gb	(6) F or the purposes of this paragraph and paragraph 12, the cases where the amount of rent payable under a lease is uncertain or unascertained include cases where there is a possibility of that amount being varied under—
cy-gb	(6) At ddibenion y paragraff hwn a pharagraff 12, mae’r achosion pan fo swm y rhent sy’n daladwy o dan les yn ansicr neu heb ei ganfod yn cynnwys achosion pan fo posibilrwydd y caiff y swm hwnnw ei amrywio o dan—

en-gb	section 12, 13 or 33 of the Agricultural H oldings Act 19 8 6 (c. 
cy-gb	adran 12, 13 neu 33 o Ddeddf Daliadau Amaethyddol 1986 (p. 

en-gb	5) (provisions relating to increases, reductions and other variations of rent), or
cy-gb	5) (darpariaethau sy’n ymwneud â chynnydd, gostyngiad neu amrywiadau eraill mewn rhent), neu

en-gb	Part 2 of the Agricultural Tenancies Act 1995 (c. 
cy-gb	Rhan 2 o Ddeddf Tenantiaethau Amaethyddol 1995 (p. 

en-gb	8 ) (rent review under farm business tenancy).
cy-gb	8) (adolygiad rhent o dan denantiaeth busnes fferm).

en-gb	(7) F or the purposes of this Act, no account is to be taken of any provision for rent to be ad j usted in line with the retail prices index, consumer prices index or any other similar index used to express a rate of inflation.
cy-gb	(7) At ddibenion y Ddeddf hon, rhaid diystyru unrhyw ddarpariaeth ar gyfer addasu rhent yn unol â’r mynegai prisiau manwerthu, y mynegai prisiau defnyddwyr neu unrhyw fynegai tebyg arall a ddefnyddir i fynegi cyfradd chwyddiant.

en-gb	F irst rent revie w in final qu arter of fift h y ear 
cy-gb	A dolygiad rhent cyntaf yn chwarter olaf y b umed flwyddyn 

en-gb	11 Where—
cy-gb	11 Pan fo—

en-gb	(a) a lease contains provision under which the rent may be ad j usted,
cy-gb	(a) les yn cynnwys darpariaeth y caniateir addasu’r rhent oddi tani,

en-gb	(b) under that provision the first (or only) such ad j ustment—
cy-gb	(b) o dan y ddarpariaeth honno, yr addasiad cyntaf o’r fath (neu’r unig addasiad o’r fath)—

en-gb	is to an amount that (before that ad j ustment) is uncertain, and
cy-gb	yn addasiad i swm sydd (cyn yr addasiad hwnnw) yn ansicr, a

en-gb	has effect from a date (the “review date”) that is expressed as falling 5 years after a specified date, and
cy-gb	yn cael effaith o ddyddiad (y “dyddiad adolygu”) a fynegir fel un sydd 5 mlynedd ar ôl dyddiad penodedig, ac

en-gb	(c) the specified date falls within the period of 3 months before the beginning of the term of the lease,
cy-gb	(c) y dyddiad penodedig o fewn y cyfnod o 3 mis cyn dechrau cyfnod y les,

en-gb	this Act applies as if references to the first 5 years of the term of the lease were to the period beginning with the start of the term and ending with the review date and references to the fifth year of the term of the lease are to be read accordingly.
cy-gb	mae’r Ddeddf hon yn gymwys fel pe bai cyfeiriadau at 5 mlynedd gyntaf cyfnod y les yn gyfeiriadau at y cyfnod sy’n dechrau â dechrau’r cyfnod ac sy’n dod i ben â’r dyddiad adolygu ac mae cyfeiriadau at bumed flwyddyn cyfnod y les i’w darllen yn unol â hynny.

en-gb	Ad ju st m ent of tax wh ere rent deter m ined on reconsideration date
cy-gb	A ddasu treth p an b ennir y rhent ar y dyddiad ailystyried 

en-gb	12 (1) Where, in the case of a land transaction relating to a lease—
cy-gb	12 (1) Pan fo, yn achos trafodiad tir sy’n ymwneud â les—

en-gb	section 19 or 20 (contingent, uncertain or unascertained consideration) applies to the land transaction by virtue of paragraph 10, and
cy-gb	adran 19 neu 2 0 (cydnabyddiaeth ddibynnol, ansicr neu heb ei chanfod) yn gymwys i’r trafodiad tir yn rhinwedd paragraff 1 0 , a

en-gb	the reconsideration date is reached,
cy-gb	y dyddiad ailystyried yn cyrraedd,

en-gb	the buyer in the transaction must, on the reconsideration date, determine the rent paid or payable in respect of the first 5 years of the term of the lease.
cy-gb	rhaid i’r prynwr yn y trafodiad bennu, ar y dyddiad ailystyried, y rhent a dalwyd neu’r rhent sy’n daladwy mewn cysylltiad â 5 mlynedd gyntaf cyfnod y les.

en-gb	(2) Paragraphs 13 and 14 make provision for the ad j ustment of tax payable in respect of a land transaction (and of any transaction linked to such a transaction) as a result of such a determination.
cy-gb	(2) M ae paragraffau 13 a 14 yn gwneud darpariaeth ynghylch addasu’r dreth sy’n daladwy mewn cysylltiad â thrafodiad tir (ac unrhyw drafodiad cysylltiol o ran trafodiad o’r fath) o ganlyniad i bennu rhent felly.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 107 
cy-gb	107 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(3) F or the purposes of this paragraph and paragraphs 13 and 14, the reconsideration date is —
cy-gb	(3) At ddibenion y paragraff hwn a pharagraffau 13 a 14, y dyddiad ailystyried yw—

en-gb	the date falling at the end of the fifth year of the term of the lease, or
cy-gb	y dyddiad sydd ar ddiwedd pumed flwyddyn cyfnod y les, neu

en-gb	any earlier date on which the amount of rent payable in respect of the first 5 years of the term of the lease ceases to be uncertain.
cy-gb	unrhyw ddyddiad cynharach pan fo swm y rhent sy’n daladwy mewn cysylltiad â 5 mlynedd gyntaf cyfnod y les yn peidio â bod yn ansicr.

en-gb	(4) F or the purposes of sub-paragraph (3)(b) and paragraph 13(2), the amount of rent payable ceases to be uncertain when—
cy-gb	(4) At ddibenion is-baragraff (3)(b) a pharagraff 13(2), mae swm y rhent sy’n daladwy yn peidio â bod yn ansicr—

en-gb	in the case of contingent rent, the contingency occurs or it becomes clear that it will not occur;
cy-gb	yn achos rhent dibynnol, pan geir y digwyddiad dibynnol neu pan ddaw’n amlwg na fydd yn digwydd;

en-gb	in the case of uncertain or unascertained rent, the amount becomes ascertained. 
cy-gb	yn achos rhent ansicr neu heb ei ganfod, pan gaiff y swm ei ganfod. 

en-gb	U nder p a ym ent of tax wh ere rent deter m ined on reconsideration date
cy-gb	Tandaliad treth p an bennir rhent ar y dyddiad ailystyried

en-gb	13 (1) f, as a result of determining on the reconsideration date the rent paid or payable in respect of the first 5 years of the term of the lease—
cy-gb	13 (1) Os yw, o ganlyniad i bennu ar y dyddiad ailystyried y rhent a dalwyd neu’r rhent sy’n daladwy mewn cysylltiad â 5 mlynedd gyntaf cyfnod y les—

en-gb	a land transaction becomes notifiable, or
cy-gb	trafodiad tir yn dod yn drafodiad hysbysadwy, neu

en-gb	additional tax is payable in respect of a land transaction or tax is payable where none was payable,
cy-gb	treth ychwanegol yn daladwy mewn cysylltiad â thrafodiad tir neu dreth yn daladwy pan nad oedd dim yn daladwy cyn hynny,

en-gb	the buyer must make a return or further return (including a self-assessment) in respect of the land transaction before the end of the period of 30 days beginning with the reconsideration date.
cy-gb	rhaid i’r prynwr ddychwelyd ffurflen dreth neu ffurflen dreth bellach (gan gynnwys hunanasesiad) mewn cysylltiad â’r trafodiad tir cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod ailystyried.

en-gb	(2) Where—
cy-gb	(2) Pan fo—

en-gb	a return is made under sub-paragraph (1) as a result of determining the rent paid or payable in respect of the first 5 years of the term of the lease on the date falling at the end of the fifth year of that term,
cy-gb	ffurflen dreth yn cael ei dychwelyd o dan is-baragraff (1) o ganlyniad i bennu’r rhent a dalwyd neu’r rhent sy’n daladwy mewn cysylltiad â 5 mlynedd gyntaf cyfnod y les ar y dyddiad sydd ar ddiwedd pumed flwyddyn y cyfnod hwnnw,

en-gb	when the return is made, the rent so paid or payable remains uncertain, and
cy-gb	ar adeg dychwelyd y ffurflen dreth, y rhent a dalwyd neu’r rhent sy’n daladwy yn parhau i fod yn ansicr, ac

en-gb	no later than the end of the period of 12 months beginning with the filing date for the return, that rent ceases to be uncertain,
cy-gb	yn ddim hwyrach na diwedd y cyfnod o 12 mis sy’n dechrau â dyddiad ffeilio’r ffurflen dreth, y rhent hwnnw yn peidio â bod yn ansicr,

en-gb	the buyer must amend the return in accordance with section 41 of TCMA. 
cy-gb	rhaid i’r prynwr ddiwygio’r ffurflen dreth yn unol ag adran 41 o DCRhT. 

en-gb	O ver p a ym ent of tax wh ere rent deter m ined on reconsideration date
cy-gb	Gordaliad treth p an bennir rhent ar y dyddiad ailystyried

en-gb	14 (1) f, as a result of determining on the reconsideration date the rent paid or payable in respect of the first 5 years of the term of the lease, less tax is payable in respect of a land transaction than has already been paid—
cy-gb	14 (1) Os yw llai o dreth yn daladwy mewn cysylltiad â thrafodiad tir na’r hyn a dalwyd eisoes, ganlyniad i bennu ar y dyddiad ailystyried y rhent a dalwyd neu’r rhent sy’n daladwy mewn cysylltiad â 5 mlynedd gyntaf cyfnod y les—

en-gb	the buyer may, within the period allowed for amendment of the return, amend it accordingly;
cy-gb	caiff y prynwr, o fewn y cyfnod a ganiateir ar gyfer diwygio’r ffurflen dreth, ei diwygio yn unol â hynny;

en-gb	after the end of that period, the buyer may (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 sub-paragraph (2).
cy-gb	ar ôl diwedd y cyfnod hwnnw, caiff y prynwr (os na ddiwygir y ffurflen dreth) wneud hawliad i’r swm a ordalwyd gael ei ad-dalu yn unol â Phennod 7 o Ran 3 o DCRhT fel y’i haddesir gan is-baragraff (2).

en-gb	(2) In its application to a claim to which sub-paragraph (1)(b) applies, Chapter 7 of Part 3 of TCMA applies as if for section 78 there were substituted—
cy-gb	(2) O ran ei chymhwyso i hawliad y mae is-baragraff (1)(b) yn gymwys iddo, mae Pennod 7 Ran 3 o DCRhT yn gymwys fel pe bai’r canlynol wedi ei roi yn lle adran 78—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 108 
cy-gb	108 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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 paragraph 14(1)(b) of Schedule 6 to L TTA applies must be made before the later of the end of—
cy-gb	Rhaid i hawliad o dan adran 63 y mae paragraff 14(1)(b) o Atodlen 6 i DTTT yn gymwys iddo, gael ei wneud cyn diwedd 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	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 ymwneud â hi, neu

en-gb	the period of 12 months beginning with the reconsideration date (within the meaning of paragraph 12(3) of that Schedule).”
cy-gb	y cyfnod o 12 mis sy’n dechrau â’r dyddiad ailystyried (o fewn ystyr paragraff 12(3) o’r Atodlen honno).”

en-gb	R everse p re m i um s 
cy-gb	Premiymau gwrthol

en-gb	15 (1) In the case of the grant, assignment or surrender of a lease a reverse premium does not count as chargeable consideration.
cy-gb	15 (1) Nid yw premiwm gwrthol yn cyfrif fel cydnabyddiaeth drethadwy yn achos rhoi, aseinio neu ildio les.

en-gb	(2) A “reverse premium” means—
cy-gb	(2) Ystyr “premiwm gwrthol” yw—

en-gb	in relation to the grant of a lease, a premium moving from the landlord to the tenant;
cy-gb	mewn perthynas â rhoi les, premiwm sy’n symud oddi wrth y landlord i’r tenant;

en-gb	in relation to the assignment of a lease, a premium moving from the assignor to the assignee;
cy-gb	mewn perthynas ag aseinio les, premiwm sy’n symud oddi wrth yr aseiniwr i’r aseinai;

en-gb	in relation to the surrender of a lease, a premium moving from the tenant to the landlord.
cy-gb	mewn perthynas ag ildio les, premiwm sy’n symud oddi wrth y tenant i’r landlord.

en-gb	Tenants' o b li g ations etc. t h at do not co u nt as c h ar g ea b le consideration
cy-gb	Rhwymedigaethau et c . tenantiaid nad ydynt yn c yfrif fel c ydnabyddiaeth drethadwy

en-gb	16 (1) In the case of a grant of a lease none of the following counts as chargeable consideration —
cy-gb	16 (1) Yn achos rhoi les nid oes yr un o’r canlynol yn cyfrif fel cydnabyddiaeth drethadwy—

en-gb	any undertaking by the tenant to repair, maintain or insure the leased premises;
cy-gb	unrhyw ymgymeriad gan y tenant i atgyweirio, i gynnal a chadw neu i yswirio’r eiddo sydd ar les;

en-gb	any undertaking by the tenant to pay any amount in respect of services, repairs, maintenance or insurance or the landlord ' s costs of management;
cy-gb	unrhyw ymgymeriad gan y tenant i dalu unrhyw swm mewn cysylltiad â gwasanaethau, atgyweiriadau, cynnal a chadw neu yswiriant neu gostau rheoli’r landlord;

en-gb	any other obligation of the tenant that is not such as to affect the rent that a tenant would be prepared to pay in the open market;
cy-gb	unrhyw rwymedigaeth arall ar ran y tenant nad yw’n effeithio ar y rhent y byddai tenant yn fodlon ei dalu ar y farchnad agored;

en-gb	any guarantee of the payment of rent or the performance of any other obligation of the tenant under the lease;
cy-gb	unrhyw warant am dalu’r rhent neu gyflawni unrhyw un neu ragor o rwymedigaethau eraill y tenant o dan y les;

en-gb	any penal rent, or increased rent in the nature of a penal rent, payable in respect of the breach of any obligation of the tenant under the lease;
cy-gb	unrhyw rent penydiol, neu rent uwch o natur rhent penydiol, sy’n daladwy mewn cysylltiad â thorri unrhyw un neu ragor o rwymedigaethau’r tenant o dan y les;

en-gb	any liability of the tenant for costs under section 14(2) of the L easehold R eform Act 1967 (c. 
cy-gb	unrhyw atebolrwydd ar ran y tenant ar gyfer costau o dan adran 14(2) o Ddeddf Diwygio Cyfraith Lesddaliad 1967 (p. 

en-gb	88 ) or section 60 of the L easehold R eform, H ousing and U rban Development Act 1993 (c. 
cy-gb	88) neu adran 60 o Ddeddf Diwygio Cyfraith Lesddaliad, Tai a Datblygu Trefol 1993 (p. 

en-gb	2 8 ) (costs to be borne by person exercising statutory rights to be granted lease);
cy-gb	28) (costau i’w hysgwyddo gan berson sy’n arfer hawliau statudol i gael les);

en-gb	any other obligation of the tenant to bear the landlord ' s reasonable costs or expenses of, or incidental to, the grant of the lease;
cy-gb	unrhyw rwymedigaeth arall ar ran y tenant i ysgwyddo costau neu dreuliau rhesymol y landlord wrth roi’r les neu’n atodol i hynny;

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 109 
cy-gb	109 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(h) any obligation under the lease to transfer to the landlord, on the termination of the lease, payment entitlements granted to the tenant under the single payment scheme (that is, the scheme of income support for farmers in pursuance of Title III of Council R egulation (EC) No 73/2009) in respect of land sub j ect to the lease.
cy-gb	(h) unrhyw rwymedigaeth o dan y les i drosglwyddo i’r landlord, pan derfynir y les, hawliau i daliadau a roddwyd i’r tenant o dan gynllun y taliad sengl (hynny yw, y cynllun cymorthdal incwm i ffermwyr yn unol â Theitl III o Reoliad y Cyngor (EC) Rhif 73/2 00 9) mewn cysylltiad â thir sy’n ddarostyngedig i’r les.

en-gb	Where sub-paragraph (1) applies in relation to an obligation, a payment made in discharge of the obligation does not count as chargeable consideration.
cy-gb	Pan fo is-baragraff (1) yn gymwys mewn perthynas â rhwymedigaeth, nid yw taliad a wneir i gyflawni’r rhwymedigaeth yn cyfrif fel cydnabyddiaeth drethadwy.

en-gb	The release of an obligation mentioned in sub-paragraph (1) does not count as chargeable consideration in relation to the surrender of the lease.
cy-gb	Nid yw gollwng rhwymedigaeth fel a grybwyllir yn is-baragraff (1) yn cyfrif fel cydnabyddiaeth drethadwy mewn perthynas ag ildio’r les.

en-gb	Su rrender of existin g lease in ret u rn for ne w lease 
cy-gb	Ildio les bresennol am les newydd

en-gb	17 (1) Where a lease is granted in consideration of the surrender of an existing lease between the same parties—
cy-gb	17 (1) Pan roddir les yn gydnabyddiaeth am ildio les bresennol rhwng yr un partIon—

en-gb	the grant of the new lease does not count as chargeable consideration for the surrender, and
cy-gb	nid yw rhoi’r les newydd yn cyfrif fel cydnabyddiaeth drethadwy ar gyfer yr ildio, a

en-gb	the surrender does not count as chargeable consideration for the grant of the new lease.
cy-gb	nid yw’r ildio yn cyfrif fel cydnabyddiaeth drethadwy ar gyfer rhoi’r les newydd.

en-gb	(2) Paragraph 5 (exchanges) of Schedule 4 (chargeable consideration) does not apply in such a case.
cy-gb	(2) Nid yw paragraff 5 (cyfnewidiadau) o Atodlen 4 (cydnabyddiaeth drethadwy) yn gymwys mewn achos o’r fath.

en-gb	Assi g n m ent of lease: 
cy-gb	Aseinio les: 

en-gb	ass ump tion of o b li g ations b y assi g nee
cy-gb	aseinai yn ymgymryd a rhwymedigaethau

en-gb	18 I n the case of an assignment of a lease the assumption by the assignee of the obligation—
cy-gb	18 Yn achos aseinio les nid yw’r ffaith fod yr aseinai yn ysgwyddo’r rhwymedigaeth—

en-gb	to pay rent, or
cy-gb	i dalu rhent, neu

en-gb	to perform or observe any other undertaking of the tenant under the lease, does not count as chargeable consideration for the assignment.
cy-gb	i gyflawni neu gadw at unrhyw un neu ragor o ymgymeriadau eraill y tenant o dan y les, yn cyfrif fel cydnabyddiaeth drethadwy ar gyfer yr aseiniad.

en-gb	Loan or de p osit in connection w it h g rant or assi g n m ent of lease
cy-gb	Benthyciad neu flaendal mewn cysylltiad a rhoi neu aseinio les

en-gb	19 (1) Where, under arrangements made in connection with the grant of a lease—
cy-gb	19 (1) Pan fo, o dan drefniadau a wneir mewn cysylltiad â rhoi les—

en-gb	the tenant, or any person connected with or acting on behalf of the tenant, pays a deposit, or makes a loan, to any person, and
cy-gb	y tenant, neu unrhyw berson sy’n gysylltiedig â’r tenant neu’n gweithredu ar ei ran, yn talu blaendal neu’n rhoi benthyciad i unrhyw berson, a

en-gb	the repayment of all or part of the deposit or loan is contingent on anything done or omitted to be done by the tenant, or on the death of the tenant,
cy-gb	ad-dalu’r blaendal neu’r benthyciad cyfan, neu ran o’r blaendal neu’r benthyciad, yn dibynnu ar unrhyw beth a wneir gan y tenant neu unrhyw beth na wneir ganddo, neu ar ei farwolaeth,

en-gb	the amount of the deposit or loan (disregarding any repayment) is to be taken for the purposes of this Act to be consideration other than rent given for the grant of the lease.
cy-gb	mae swm y blaendal neu’r benthyciad (gan ddiystyru unrhyw ad-daliad) i’w gymryd at ddibenion y Ddeddf hon i fod yn gydnabyddiaeth heblaw am rent a roddir am y les.

en-gb	(2) Where, under arrangements made in connection with the assignment of a lease—
cy-gb	(2) Pan fo, o dan drefniadau a wneir mewn cysylltiad ag aseinio les—

en-gb	the assignee, or any person connected with or acting on behalf of the assignee, pays a deposit, or makes a loan, to any person, and
cy-gb	yr aseinai, neu unrhyw berson sy’n gysylltiedig ag ef neu’n gweithredu ar ei ran, yn talu blaendal neu’n rhoi benthyciad i unrhyw berson, a

en-gb	the repayment of all or part of the deposit or loan is contingent on anything done or omitted to be done by the assignee, or on the death of the assignee,
cy-gb	ad-dalu’r blaendal neu’r benthyciad cyfan, neu ran o’r blaendal neu’r benthyciad, yn dibynnu ar unrhyw beth a wneir gan yr aseinai neu unrhyw beth na wneir ganddo, neu ar ei farwolaeth,

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 110 
cy-gb	110 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	the amount of the deposit or loan (disregarding any repayment) is to be taken for the purposes of this Act to be consideration other than rent given for the assignment of the lease.
cy-gb	mae swm y blaendal neu’r benthyciad (gan ddiystyru unrhyw ad-daliad) i’w gymryd at ddibenion y Ddeddf hon i fod yn gydnabyddiaeth heblaw am rent a roddir am aseinio’r les.

en-gb	(3) Sub-paragraph (1) or (2) does not apply in relation to a deposit if the amount that would otherwise fall within the sub-paragraph in q uestion in relation to the grant or assignment of the lease is not more than twice the relevant maximum rent.
cy-gb	(3) Nid yw is-baragraff (1) na (2) yn gymwys mewn perthynas â blaendal os nad yw’r swm a fyddai, fel arall, yn dod o fewn yr is-baragraff o dan sylw mewn perthynas â rhoi’r les neu aseinio’r les yn fwy na dwywaith yr uchafswm rhent perthnasol.

en-gb	(4) The relevant maximum rent is—
cy-gb	(4) Yr uchafswm rhent perthnasol yw—

en-gb	in relation to the grant of a lease, the highest amount of rent payable in respect of any period of 12 consecutive months in the first 5 years of the term of the lease;
cy-gb	mewn perthynas â rhoi les, y swm uchaf o rent sy’n daladwy mewn cysylltiad ag unrhyw gyfnod o 12 mis yn olynol yn ystod 5 mlynedd gyntaf cyfnod y les;

en-gb	in relation to the assignment of a lease, the highest amount of rent payable in respect of any period of 12 consecutive months falling within the first 5 years of the term remaining outstanding as at the date of the assignment.
cy-gb	mewn perthynas ag aseinio les, y swm uchaf o rent sy’n daladwy mewn cysylltiad ag unrhyw gyfnod o 12 mis yn olynol sydd o fewn 5 mlynedd gyntaf y cyfnod sy’n dal yn weddill ar ddyddiad yr aseiniad.

en-gb	(5) I n determining the highest amount of rent for the purposes of sub-paragraph (4)—
cy-gb	(5) Wrth bennu y swm uchaf o rent at ddibenion is-baragraff (4)—

en-gb	disregard paragraphs 7(2) and 8(3) (where further lease granted, deemed reduction of rent for overlap period), and
cy-gb	diystyrier paragraffau 7(2) ac 8(3) (pan roddir les bellach, gostyngiad tybiedig mewn rhent ar gyfer y cyfnod o orgyffwrdd), a

en-gb	if necessary, take into account any amounts determined in accordance with paragraph 10(2)(b) (determining contingent, uncertain or unascertained rent).
cy-gb	os oes angen, ystyrier unrhyw symiau a bennir yn unol â pharagraff 1 0 (2)(b) (pennu rhent dibynnol, ansicr neu heb ei ganfod).

en-gb	(6) Tax is not chargeable by virtue of this paragraph if it would be chargeable only as a result of the application of paragraph 34 (which excludes the z ero rate band in cases where the relevant rent attributable to non-residential property is not less than £1,000 a year) to an amount of chargeable consideration determined under sub-paragraph (1) or (2).
cy-gb	(6) Nid yw treth i’w chodi yn rhinwedd y paragraff hwn pe na byddai i’w chodi ond o ganlyniad i gymhwyso paragraff 34 (sy’n eithrio’r band cyfradd sero mewn achosion pan na fo’r rhent perthnasol sydd i’w briodoli i eiddo amhreswyl yn llai na £1, 000 y flwyddyn) i swm o gydnabyddiaeth drethadwy a bennir o dan is-baragraff (1) neu (2).

en-gb	PA R T 4
cy-gb	RI-IAN 4

en-gb	A GREE M EN TS FOR LE AS E , ASS IGN M EN TS A N D V A RI AT ION S
cy-gb	CYTUNDEBAU AR GYFER LES, ASEINIADAU AC AMRYWIADAU

en-gb	A g ree m ent for lease 
cy-gb	Cytundeb ar gyfer les

en-gb	20 (1) Where—
cy-gb	2 0 (1) Pan fo’r canlynol yn gymwys—

en-gb	an agreement for a lease is entered into, and
cy-gb	ymrwymir i gytundeb ar gyfer les, a

en-gb	the agreement is substantially performed without having been completed,
cy-gb	mae’r cytundeb wedi ei gyflawni’n sylweddol ond heb ei gwblhau,

en-gb	the agreement is treated for the purposes of this Act as if it were the grant of a lease in accordance with the agreement (“the notional lease”), beginning with the date of substantial performance.
cy-gb	caiff y cytundeb ei drin at ddibenion y Ddeddf hon fel pe bai’n achos o roi les yn unol â’r cytundeb (“y les dybiedig”), gan ddechrau â dyddiad ei gyflawni’n sylweddol.

en-gb	The effective date of the transaction is the date of substantial performance of the agreement.
cy-gb	Y dyddiad y mae’r trafodiad yn cael effaith yw’r dyddiad y caiff y cytundeb ei gyflawni’n sylweddol.

en-gb	F or the purposes of this paragraph the agreement is completed by the grant of a lease (“the actual lease”) in substantial conformity with the agreement. 
cy-gb	At ddibenion y paragraff hwn mae’r cytundeb wedi ei gwblhau pan roddir les (“y les wirioneddol”) i gydymffurfio’n sylweddol â’r cytundeb.

en-gb	Where the actual lease is subse q uently granted the notional lease is treated for the purposes of this Act as if it were a lease granted—
cy-gb	Pan roddir y les wirioneddol yn dilyn hynny, caiff y les dybiedig ei thrin at ddibenion y Ddeddf hon fel pe bai’n les a roddir—

en-gb	on the date of substantial performance of the agreement,
cy-gb	ar ddyddiad cyflawni’r cytundeb yn sylweddol,

en-gb	for a term beginning with that date and ending at the end of the term of the actual lease, and
cy-gb	am gyfnod sy’n dechrau â’r dyddiad hwnnw ac sy’n dod i ben ar ddiwedd cyfnod y les wirioneddol, ac

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 111 
cy-gb	111 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	in consideration of the total rent payable over that term and any other consideration given for the agreement or the actual lease.
cy-gb	yn gydnabyddiaeth am gyfanswm y rhent sy’n daladwy yn ystod y cyfnod hwnnw ac unrhyw gydnabyddiaeth arall a roddir ar gyfer y cytundeb neu’r les wirioneddol.

en-gb	(5) Where sub-paragraph (4) applies the grant of the actual lease is disregarded for the purposes of this Act except section 51 (return or further return in conse q uence of later linked transaction).
cy-gb	(5) Pan fo is-baragraff (4) yn gymwys caiff rhoi’r les wirioneddol ei ddiystyru at ddibenion y Ddeddf hon ac eithrio adran 51 (ffurflen dreth neu ffurflen dreth bellach o ganlyniad i drafodiad cysylltiol diweddarach).

en-gb	(6) F or the purposes of section 51—
cy-gb	(6) At ddibenion adran 51—

en-gb	the grant of the notional lease and the grant of the actual lease are linked (whether or not they would be linked by virtue of section 8 ),
cy-gb	mae rhoi’r les dybiedig a rhoi’r les wirioneddol yn gysylltiol (pa un a fyddent yn gysylltiol yn rhinwedd adran 8 ai peidio),

en-gb	the tenant under the actual lease (rather than the tenant under the notional lease) is liable for any tax or additional tax chargeable in respect of the notional lease as a result of sub-paragraph (4), and
cy-gb	mae’r tenant o dan y les wirioneddol (yn hytrach na’r tenant o dan y les dybiedig) yn atebol am unrhyw dreth neu dreth ychwanegol sydd i’w chodi mewn cysylltiad â’r les dybiedig o ganlyniad i is-baragraff (4), ac

en-gb	the reference in section 51(2) to “the buyer in the earlier transaction” is to be read, in relation to the notional lease, as a reference to the tenant under the actual lease.
cy-gb	mae’r cyfeiriad yn adran 51(2) at “y prynwr yn y trafodiad cynharach” i’w ddarllen, mewn perthynas â’r les dybiedig, fel cyfeiriad at y tenant o dan y les wirioneddol.

en-gb	(7) Where—
cy-gb	(7) Pan fo—

en-gb	sub-paragraph (1) applies, and
cy-gb	is-baragraff (1) yn gymwys, a

en-gb	within the period of 12 months beginning with the date of substantial performance of the agreement, the agreement is (to any extent) rescinded or annulled, or is for any other reason not carried into effect, and
cy-gb	o fewn y cyfnod o 12 mis sy’n dechrau â dyddiad cyflawni’r cytundeb yn sylweddol, y cytundeb yn cael ei ddadwneud neu ei ddirymu (i unrhyw raddau), neu oni roddir effaith iddo am unrhyw reswm arall, ac

en-gb	in conse q uence, the return made in respect of the agreement is amended, the tax paid by virtue of that sub-paragraph must (to that extent) be repaid by WRA.
cy-gb	o ganlyniad, y ffurflen dreth a ddychwelwyd mewn cysylltiad â’r cytundeb yn cael ei diwygio, rhaid i ACC ad-dalu’r dreth a dalwyd yn rhinwedd yr is-baragraff hwnnw (i’r graddau hynny).

en-gb	( 8 ) F or the purposes of the application of section 14(1) (substantial performance) to this paragraph and paragraph 21 any agreement for lease is to be treated as a contract.
cy-gb	(8) At ddibenion cymhwyso adran 14(1) (cyflawni’n sylweddol) i’r paragraff hwn a pharagraff 21 mae unrhyw gytundeb ar gyfer les i’w drin fel contract.

en-gb	Assi g n m ent of a g ree m ent for lease
cy-gb	Aseinio cytundeb ar gyfer les

en-gb	21 (1) This paragraph applies where a person (“P”) assigns P's interest as tenant under an agreement for lease.
cy-gb	21 (1) Mae’r paragraff hwn yn gymwys pan fo person (“P”) yn aseinio buddiant P fel tenant o dan gytundeb ar gyfer les.

en-gb	(2) Where this paragraph applies Schedule 2 (transactions entered into before completion of contract) does not apply.
cy-gb	(2) Pan fo’r paragraff hwn yn gymwys nid yw Atodlen 2 (trafodiadau yr ymrwymir iddynt cyn cwblhau contract) yn gymwys.

en-gb	(3) f the assignment occurs without the agreement having been substantially performed, section 10 (contract and transfer) has effect as if—
cy-gb	(3) Os digwydd yr aseinio heb i’r cytundeb fod wedi ei gyflawni’n sylweddol, mae adran 10 (contract a throsglwyddo) yn cael effaith fel pe bai—

en-gb	the agreement were with the assignee (“A”) and not P, and
cy-gb	y cytundeb gyda’r aseinai (“A”) ac nid gyda P, a

en-gb	the consideration given by A for entering into the agreement included any consideration given by A for the assignment.
cy-gb	y gydnabyddiaeth a roddir gan A am ymrwymo i’r cytundeb yn cynnwys unrhyw gydnabyddiaeth a roddir gan A ar gyfer yr aseiniad.

en-gb	(4) f the assignment occurs after the agreement has been substantially performed—
cy-gb	(4) Os digwydd yr aseinio ar ôl cyflawni’r cytundeb yn sylweddol—

en-gb	the assignment is a separate land transaction, and
cy-gb	mae’r aseiniad yn drafodiad tir ar wahân, a

en-gb	the effective date of that transaction is the date of the assignment.
cy-gb	y dyddiad y mae’r trafodiad hwnnw yn cael effaith yw dyddiad yr aseiniad.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 112 
cy-gb	112 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(5) Where there are successive assignments, this paragraph has effect in relation to each one of them.
cy-gb	(5) Pan fo aseiniadau olynol, mae’r paragraff hwn yn cael effaith mewn perthynas â phob un ohonynt.

en-gb	C ases wh ere assi g n m ent of lease treated as g rant of lease 
cy-gb	hosion an gaiff aseinio les ei drin fel rhoi les

en-gb	22 (1) This paragraph applies where the grant of a lease is relieved from tax by virtue of any of
cy-gb	22 (1) Mae’r paragraff hwn yn gymwys pan fo rhoi les wedi ei ryddhau rhag treth yn rhinwedd

en-gb	the provisions specified in sub-paragraph (4).
cy-gb	unrhyw un neu ragor o’r darpariaethau a bennir yn is-baragraff (4).

en-gb	(2) The first assignment of the lease that is not relieved from tax by virtue of any of the provisions specified in sub-paragraph (4), and in relation to which the assignee does not ac q uire the lease as a bare trustee of the assignor, is treated for the purposes of this Act as if it were the grant of a lease by the assignor—
cy-gb	(2) Caiff yr aseiniad cyntaf o’r les nad yw wedi ei ryddhau rhag treth yn rhinwedd unrhyw un neu ragor o’r darpariaethau a bennir yn is-baragraff (4), ac nad yw’r aseinai yn caffael y les fel ymddiriedolwr noeth yr aseiniwr mewn perthynas ag ef, ei drin at ddibenion y Ddeddf hon fel pe bai’r aseiniwr yn rhoi les—

en-gb	for a term e q ual to the unexpired term of the lease referred to in sub-paragraph (1), and
cy-gb	am gyfnod sy’n cyfateb i’r cyfnod o’r les sydd heb ddod i ben, y cyfeirir ato yn is-baragraff (1), a

en-gb	on the same terms as those on which the assignee holds the lease after the assignment.
cy-gb	ar yr un telerau â’r rheini y mae’r aseinai yn dal y les arnynt ar ôl yr aseiniad.

en-gb	(3) Sub-paragraph (2) does not apply where an assignment of a lease, but for the application of that sub-paragraph, would be relieved from tax by virtue of Schedule 11 (alternative finance investment bonds).
cy-gb	(3) Nid yw is-baragraff (2) yn gymwys pe bai aseinio les, oni bai am gymhwyso’r is-baragraff hwnnw, wedi ei ryddhau rhag treth yn rhinwedd Atodlen 11 (bondiau buddsoddi cyllid arall).

en-gb	(4) The provisions are—
cy-gb	(4) Y darpariaethau yw—

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

en-gb	paragraphs 13 and 15 of Schedule 11 (alternative finance investment bond relief);
cy-gb	paragraffau 13 a 15 o Atodlen 11 (rhyddhad bondiau buddsoddi cyllid arall);

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

en-gb	Schedule 17 (reconstruction and ac q uisition relief);
cy-gb	Atodlen 17 (rhyddhad atgyfansoddi a rhyddhad caffael);

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

en-gb	paragraph 1 of Schedule 20 (relief for certain ac q uisitions involving public bodies).
cy-gb	paragraff 1 o Atodlen 20 (rhyddhad ar gyfer caffaeliadau penodol sy’n ymwneud â chyrff cyhoeddus).

en-gb	(5) This paragraph does not apply where the relief in q uestion is group relief, reconstruction or ac q uisition relief or charities relief and is withdrawn as a result of a dis q ualifying event occurring before the effective date of the assignment.
cy-gb	(5) Nid yw’r paragraff hwn yn gymwys pan fo’r rhyddhad o dan sylw yn rhyddhad grrp, yn rhyddhad atgyfansoddi, yn rhyddhad caffael neu’n rhyddhad elusennau ac os caiff ei dynnu’n ôl o ganlyniad i ddigwyddiad datgymhwyso cyn y dyddiad y mae’r aseiniad yn cael effaith.

en-gb	(6) F or the purposes of sub-paragraph (5), “dis q ualifying event” means—
cy-gb	(6) At ddibenion is-baragraff (5), ystyr “digwyddiad datgymhwyso” yw—

en-gb	in relation to the withdrawal of group relief, the event falling within paragraph 8 (2)(a) of Schedule 16 (buyer ceasing to be a member of the same group as the seller) as read with paragraph 9 of that Schedule;
cy-gb	mewn perthynas â thynnu rhyddhad grrp yn ôl, y digwyddiad sydd o fewn paragraff 8(2)(a) o Atodlen 16 (prynwr yn peidio â bod yn aelod o’r un gr*p â’r gwerthwr) fel y’i darllenir ar y cyd â pharagraff 9 o’r Atodlen honno;

en-gb	in relation to the withdrawal of reconstruction or ac q uisition relief, the change of control of the ac q uiring company mentioned in paragraph 5(2) of Schedule 17 or, as the case may be, the event mentioned in paragraph 7(2) or (3) of that Schedule;
cy-gb	mewn perthynas â thynnu rhyddhad atgyfansoddi neu ryddhad caffael yn ôl, y newid rheolaeth dros y cwmni sy’n caffael a grybwyllir ym mharagraff 5(2) o Atodlen 17 neu, yn ôl y digwydd, y digwyddiad a grybwyllir ym mharagraff 7(2) neu (3) o’r Atodlen honno;

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 113 
cy-gb	113 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	Assi g n m ent of lease
cy-gb	Aseinio les

en-gb	23 (1) Where a lease is assigned, anything that but for the assignment would be re q uired or authorised to be done by or in relation to the assignor under or by virtue of—
cy-gb	23 (1) Pan gaiff les ei haseinio, rhaid i unrhyw beth y byddai, oni bai am yr aseiniad, yn ofynnol ei wneud neu yr awdurdodid ei wneud gan yr aseiniwr neu mewn perthynas ag ef o dan neu yn rhinwedd—

en-gb	section 47 (contingency ceases and consideration is ascertained: 
cy-gb	adran 47 (digwyddiad dibynnol yn peidio, a chydnabyddiaeth yn cael ei chanfod: 

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

en-gb	section 51 (return or further return in conse q uence of later linked transaction),
cy-gb	adran 51 (ffurflen dreth neu ffurflen dreth bellach o ganlyniad i drafodiad cysylltiol diweddarach),

en-gb	paragraph 3 or 5 of this Schedule (return or further return re q uired where fixed term or indefinite term lease continues), or
cy-gb	paragraff 3 neu 5 o’r Atodlen hon (ffurflen dreth neu ffurflen dreth bellach yn ofynnol pan fo les cyfnod penodol neu gyfnod amhenodol yn parhau), neu

en-gb	paragraphs 12, 13 and 14 of this Schedule (ad j ustment where rent ceases to be uncertain),
cy-gb	paragraffau 12, 13 a 14 o’r Atodlen hon (addasiad pan fo rhent yn peidio â bod yn ansicr),

en-gb	must, if the event giving rise to the ad j ustment or return occurs after the effective date of the assignment, be done instead by or in relation to the assignee.
cy-gb	gael ei wneud yn lle hynny gan yr aseinai neu mewn perthynas ag ef, os yw’r digwyddiad sy’n arwain at yr addasiad neu at ddychwelyd y ffurflen dreth yn codi ar ôl y dyddiad y mae’r aseiniad yn cael effaith.

en-gb	So far as necessary for giving effect to sub-paragraph (1) anything previously done by or in relation to the assignor is to be treated as if it had been done by or in relation to the assignee.
cy-gb	I’r graddau y bo hynny’n angenrheidiol er mwyn rhoi effaith i is-baragraff (1) mae unrhyw beth a wnaed yn flaenorol gan yr aseiniwr neu mewn perthynas ag ef i’w drin fel pe bai wedi ei wneud gan yr aseinai neu mewn perthynas ag ef.

en-gb	This paragraph does not apply if the assignment is treated as the grant of a lease by the assignor (see paragraph 22).
cy-gb	Nid yw’r paragraff hwn yn gymwys os caiff yr aseiniad ei drin fel rhoi les gan yr aseiniwr (gweler paragraff 22).

en-gb	R ed u ction of rent or ter m or ot h er variation of lease 
cy-gb	Gostwng rhent neu leihau cyfnod neu amrywio les mewn ffordd arall

en-gb	24 (1) Where a lease is varied so as to reduce the amount of the rent, the variation is treated for
cy-gb	24 (1) Pan gaiff les ei hamrywio fel bod swm y rhent yn gostwng, caiff yr amrywiad ei drin at

en-gb	the purposes of this Act as an ac q uisition of a chargeable interest by the tenant.
cy-gb	ddibenion y Ddeddf hon fel pe bai’r tenant yn caffael buddiant trethadwy.

en-gb	Where any consideration in money or money's worth (other than an increase in rent) is given by the tenant for any variation of a lease, other than a variation of the amount of the rent or of the term of the lease, the variation is treated for the purposes of this Act as an ac q uisition of a chargeable interest by the tenant.
cy-gb	Pan fo’r tenant yn rhoi unrhyw gydnabyddiaeth mewn arian neu gyfwerth ariannol (ac eithrio cynnydd mewn rhent) ar gyfer unrhyw amrywiad i les, ac eithrio amrywio swm y rhent neu gyfnod y les, caiff yr amrywiad ei drin at ddibenion y Ddeddf hon fel pe bai’r tenant yn caffael buddiant trethadwy.

en-gb	Where a lease is varied so as to reduce the term, the variation is treated for the purposes of this Act as an ac q uisition of a chargeable interest by the landlord.
cy-gb	Pan gaiff les ei hamrywio fel bod ei chyfnod yn lleihau, caiff yr amrywiad ei drin at ddibenion y Ddeddf hon fel pe bai’r landlord yn caffael buddiant trethadwy.

en-gb	I ncrease of rent treated as g rant of ne w lease: 
cy-gb	Trin cynnydd mewn rhent fel rhoi les newydd: 

en-gb	variation of lease in first 5 y ears 
cy-gb	amrywio les yn ystod y 5 mlynedd gyntaf

en-gb	25 (1) Where a lease is varied so as to increase the amount of rent as from a date before the end of the fifth year of the term of the lease, the variation is treated for the purposes of this Act as if it were the grant of a lease in consideration of the additional rent made payable by it.
cy-gb	25 (1) Pan gaiff les ei hamrywio fel bod swm y rhent yn cynyddu o ddyddiad cyn diwedd pumed flwyddyn cyfnod y les, caiff yr amrywiad ei drin at ddibenion y Ddeddf hon fel pe bai’n achos o roi les yn gydnabyddiaeth am y rhent ychwanegol a wnaed yn daladwy ganddo.

en-gb	(2) Sub-paragraph (1) does not apply to an increase of rent in pursuance of—
cy-gb	(2) Nid yw is-baragraff (1) yn gymwys i gynnydd mewn rhent yn unol ag—

en-gb	a provision contained in the lease before it was varied, or
cy-gb	darpariaeth a gynhwyswyd yn y les cyn ei hamrywio, neu

en-gb	a provision mentioned in paragraph 10(6)(a) or (b) (variations of certain agricultural leases).
cy-gb	darpariaeth a grybwyllir ym mharagraff 1O(6)(a) neu (b) (amrywiadau i lesoedd amaethyddol penodol).

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 114 
cy-gb	114 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	PA R T 5
cy-gb	RI-IAN 5

en-gb	CA L C UL AT ION OF TA X C H A RGE A BLE 
cy-gb	CYFRIFO’R DRETH SYDD I’W CHODI

en-gb	R esidential leases, non-residential leases and m ixed leases 
cy-gb	Lesoedd preswyl, lesoedd amhreswyl a lesoedd cymysg

en-gb	26 F or the purposes of this Part of this Schedule, a transaction is—
cy-gb	26 At ddibenion y Rhan hon o’r Atodlen hon, mae trafodiad—

en-gb	(a) an ac q uisition of a residential lease if—
cy-gb	(a) yn gaffael les breswyl—

en-gb	it is the ac q uisition of a lease or other chargeable interest relating to a lease, the main sub j ect-matter of which consists entirely of residential property, or
cy-gb	os yw’n gaffael les neu fuddiant trethadwy arall sy’n berthnasol i les, y mae ei phrif destun yn gyfan gwbl ar ffurf eiddo preswyl, neu

en-gb	where the ac q uisition is one of a number of linked transactions, the main sub j ect-matter of each transaction consists entirely of residential property;
cy-gb	pan fo’r caffaeliad yn un o nifer o drafodiadau cysylltiol, os yw prif destun pob trafodiad yn gyfan gwbl ar ffurf eiddo preswyl;

en-gb	(b) an ac q uisition of a non-residential lease if—
cy-gb	(b) yn gaffael les amhreswyl—

en-gb	it is the ac q uisition of a lease or other chargeable interest relating to a lease, the main sub j ect-matter of which consists entirely of land which is not residential property, or
cy-gb	os yw’n gaffael les neu fuddiant trethadwy arall sy’n berthnasol i les, y mae ei phrif destun yn gyfan gwbl ar ffurf tir nad yw’n eiddo preswyl, neu

en-gb	where the ac q uisition is one of a number of linked transactions, the main sub j ect-matter of each transaction consists entirely of land which is not residential property;
cy-gb	pan fo’r caffaeliad yn un o nifer o drafodiadau cysylltiol, os yw prif destun pob trafodiad yn gyfan gwbl ar ffurf tir nad yw’n eiddo preswyl;

en-gb	(c) an ac q uisition of a mixed lease if—
cy-gb	(c) yn gaffael les gymysg—

en-gb	it is the ac q uisition of a lease or other chargeable interest relating to a lease, the main sub j ect-matter of which includes land which is not residential property, or
cy-gb	os yw’n gaffael les neu fuddiant trethadwy arall sy’n berthnasol i les, y mae ei phrif destun yn cynnwys tir nad yw’n eiddo preswyl, neu

en-gb	where the ac q uisition is one of a number of linked transactions, the main sub j ect-matter of any of the transactions includes land which is not residential property.
cy-gb	pan fo’r caffaeliad yn un o nifer o drafodiadau cysylltiol, os yw prif destun unrhyw un neu ragor o’r trafodiadau yn cynnwys tir nad yw’n eiddo preswyl.

en-gb	No tax c h ar g ea b le in res p ect of rent: 
cy-gb	Dim treth i'w chodi mewn cysylltiad a rhent: 

en-gb	residential leases
cy-gb	lesoedd preswyl

en-gb	27 (1) I n the case of an ac q uisition of a residential lease, no tax is chargeable in respect of so much of the chargeable consideration as consists of rent.
cy-gb	27 (1) Yn achos caffael les breswyl, nid oes treth i’w chodi mewn cysylltiad â hynny o’r gydnabyddiaeth drethadwy sydd ar ffurf rhent.

en-gb	The Welsh Ministers may by regulations amend this paragraph so as to substitute subparagraph (1) with a calculation of tax chargeable in respect of so much of the chargeable consideration as consists of rent in the case of an ac q uisition of a residential lease.
cy-gb	Caiff Gweinidogion Cymru ddiwygio’r paragraff hwn drwy reoliadau er mwyn rhoi, yn lle is-baragraff (1), gyfrifiad o’r dreth sydd i’w chodi mewn cysylltiad â hynny o’r gydnabyddiaeth drethadwy sydd ar ffurf rhent yn achos caffael les breswyl.

en-gb	R egulations under sub-paragraph (2)— 
cy-gb	O ran rheoliadau o dan is-baragraff (2)—

en-gb	must specify the method of calculation (including the method applicable to a case where the ac q uisition is one of a number of linked transactions each of which being the ac q uisition of a residential lease), and
cy-gb	rhaid iddynt bennu’r dull cyfrifo (gan gynnwys y dull sy’n gymwys i achos pan fo’r caffaeliad yn un o nifer o drafodiadau cysylltiol y mae pob un ohonynt yn achos o gaffael les breswyl), a

en-gb	may make such other supplemental, incidental or conse q uential modifications of any enactment (including this Act) as the Welsh Ministers consider necessary or expedient.
cy-gb	cânt wneud unrhyw addasiadau cysylltiedig, atodol neu ganlyniadol eraill i unrhyw ddeddfiad (gan gynnwys y Ddeddf hon) sy’n angenrheidiol neu’n hwylus ym marn Gweinidogion Cymru.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 115 
cy-gb	115 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(4) f regulations are made under sub-paragraph (2), the Welsh Ministers must by regulations specify the tax bands and percentage tax rates for each band applicable to the chargeable consideration which consists of rent.
cy-gb	(4) Os gwneir rheoliadau o dan is-baragraff (2), rhaid i Weinidogion Cymru drwy reoliadau bennu’r bandiau treth a’r cyfraddau treth canrannol ar gyfer pob band sy’n gymwys i’r gydnabyddiaeth drethadwy sydd ar ffurf rhent.

en-gb	(5) R egulations under sub-paragraph (4) must specify—
cy-gb	(5) Rhaid i reoliadau o dan is-baragraff (4) bennu—

en-gb	a tax band for which the applicable tax rate is 0 % (“the R L z ero rate band”),
cy-gb	band treth y mae’r gyfradd dreth gymwys ar ei gyfer yn 0% (“band cyfradd sero LP”),

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

en-gb	the tax rate for each band above the R L 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 LP 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 y mae’r bandiau treth a’r cyfraddau treth yn gymwys mewn perthynas â thrafodiadau sy’n cael effaith ar y dyddiad hwnnw neu ar ôl y dyddiad hwnnw.

en-gb	(6) R egulations under sub-paragraph (4) may specify—
cy-gb	(6) Caiff rheoliadau o dan is-baragraff (4) bennu—

en-gb	different tax bands and tax rates in respect of different categories of ac q uisition of a residential lease;
cy-gb	bandiau treth a chyfraddau treth gwahanol mewn cysylltiad â gwahanol gategoriau o gaffael les breswyl;

en-gb	different dates under sub-paragraph (5)(d) in respect of each specified tax band or tax rate.
cy-gb	dyddiadau gwahanol o dan is-baragraff (5)(d) mewn cysylltiad â phob band treth penodedig neu gyfradd dreth benodedig.

en-gb	Tax rates and b ands : 
cy-gb	Cyfraddau treth a bandiau treth : 

en-gb	rent ele m ent of non-residential and m ixed leases
cy-gb	elfen rhent lesoedd amhreswyl a lesoedd cymysg

en-gb	28 (1) The Welsh Ministers must by regulations specify the tax bands and the percentage tax rates for each band applicable to chargeable consideration which consists of rent in cases of the ac q uisition of a non-residential lease or mixed lease.
cy-gb	28 (1) Rhaid i Weinidogion Cymru drwy reoliadau bennu’r bandiau treth a’r cyfraddau treth canrannol ar gyfer pob band sy’n gymwys i gydnabyddiaeth drethadwy sydd ar ffurf rhent mewn achosion o gaffael les amhreswyl neu les gymysg.

en-gb	(2) R egulations under sub-paragraph (1) must specify—
cy-gb	(2) Rhaid i reoliadau o dan is-baragraff (1) bennu—

en-gb	a tax band for which the applicable tax rate is 0 % (“the N R L z ero rate band”),
cy-gb	band treth y mae’r gyfradd dreth gymwys ar ei gyfer yn 0% (“band cyfradd sero LA”),

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

en-gb	the tax rate for each band above the N R L 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 LA 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 y mae’r bandiau treth a’r cyfraddau treth yn gymwys mewn perthynas â thrafodiadau sy’n cael effaith ar y dyddiad hwnnw neu ar ôl y dyddiad hwnnw.

en-gb	(3) R egulations under sub-paragraph (1) may specify—
cy-gb	(3) Caiff rheoliadau o dan is-baragraff (1) bennu—

en-gb	different tax bands and tax rates in respect of different categories of ac q uisition of a non-residential lease or mixed lease;
cy-gb	bandiau treth a chyfraddau treth gwahanol mewn cysylltiad â gwahanol gategorIau o gaffael les amhreswyl neu les gymysg;

en-gb	different dates under sub-paragraph (2)(d) in respect of each specified tax band or tax rate.
cy-gb	dyddiadau gwahanol o dan is-baragraff (2)(d) mewn cysylltiad â phob band treth penodedig neu gyfradd dreth benodedig.

en-gb	C alc u lation of tax c h ar g ea b le in res p ect of rent : 
cy-gb	Cyfrifo ' r dreth sydd i ' w chodi mewn cysylltiad a rhent : 

en-gb	non-residential and m ixed leases
cy-gb	lesoedd amhreswyl a lesoedd cymysg

en-gb	29 In the case of the ac q uisition of a non-residential lease or mixed lease, the amount of tax
cy-gb	29 Yn achos caffael les amhreswyl neu les gymysg, mae swm y dreth sydd i’w godi ar

en-gb	chargeable on so much of the chargeable consideration as consists of rent is to be calculated as follows (unless paragraph 30 (linked transactions) applies).
cy-gb	hynny o’r gydnabyddiaeth drethadwy sydd ar ffurf rhent i’w gyfrifo fel a ganlyn (oni bai bod paragraff 3 0 (trafodiadau cysylltiol) yn gymwys).

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 116 
cy-gb	116 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

en-gb	Calculate the net present value (the “NPV”) of the rent payable over the term of the lease (see paragraph 31).
cy-gb	Cyfrifo gwerth net presennol (“ G NP”) y rhent sy’n daladwy yn ystod cyfnod y les (gweler paragraff 31).

en-gb	S te p 2 
cy-gb	Cam 2

en-gb	For each tax band applicable to the ac q uisition, multiply so much of the NPV as falls within the band by the tax rate for that band.
cy-gb	Ar gyfer pob band treth sy’n gymwys i’r caffaeliad, lluosi hynny o’r G NP sydd o fewn y band gyda’r gyfradd dreth ar gyfer y band hwnnw.

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

en-gb	Calculate the sum of the amounts reached under Step 2.
cy-gb	Cyfrifo cyfanswm y symiau sy’n deillio o G am 2.

en-gb	The result is the amount of tax chargeable in respect of rent. 
cy-gb	Y canlyniad yw swm y dreth sydd i’w godi mewn cysylltiad â rhent. 

en-gb	C alc u lation of tax c h ar g ea b le in res p ect of rent: 
cy-gb	Cyfrifo ' r dreth sydd i ' w chodi mewn cysylltiad a rhent: 

en-gb	lin k ed transactions 
cy-gb	trafodiadau cysylltiol

en-gb	30 Where the ac q uisition of a non-residential lease or mixed lease is one of a number of
cy-gb	30 Pan fo caffael les amhreswyl neu les gymysg yn un o nifer o drafodiadau cysylltiol y

en-gb	linked transactions for which the chargeable consideration consists of or includes rent,
cy-gb	mae’r gydnabyddiaeth drethadwy ar eu cyfer ar ffurf rhent neu’n cynnwys rhent, mae swm y dreth sydd i’w godi mewn cyswllt â’r rhent i’w gyfrifo fel a ganlyn.

en-gb	the amount of tax chargeable in respect of the rent is to be calculated as follows.
cy-gb	Cam 1

en-gb	S te p 1 
cy-gb	Cyfrifo cyfanswm gwerthoedd net presennol (“C G NP”) y rhent sy’n daladwy yn

en-gb	Calculate the total of the net present values (the “TNPV”) of the rent payable over the terms of all the linked leases (see paragraph 31).
cy-gb	ystod cyfnodau pob un o’r lesoedd cysylltiol (gweler paragraff 31).

en-gb	S te p 2 
cy-gb	Cam 2

en-gb	For each tax band applicable to the ac q uisition, multiply so much of the TNPV as falls within the band by the tax rate for that band.
cy-gb	Ar gyfer pob band treth sy’n gymwys i’r caffaeliad, lluosi hynny o’r C G NP sydd o fewn y band gyda’r gyfradd dreth ar gyfer y band hwnnw.

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

en-gb	Calculate the sum of the amounts reached under Step 2. 
cy-gb	Cyfrifo cyfanswm y symiau sy’n deillio o G am 2.

en-gb	The result is the total tax chargeable in respect of rent. 
cy-gb	Y canlyniad yw cyfanswm y dreth sydd i’w godi mewn cysylltiad â rhent.

en-gb	S te p 4
cy-gb	Cam 4

en-gb	Divide the NPV of the rent payable over the term of the lease in q uestion by the TNPV.
cy-gb	Rhannu G NP y rhent sy’n daladwy yn ystod cyfnod y les o dan sylw gyda’r C G NP.

en-gb	S te p 5 
cy-gb	Cam 5

en-gb	Multiply the total tax chargeable in respect of rent by the fraction reached under Step 4.
cy-gb	Lluosi cyfanswm y dreth sydd i’w godi mewn cysylltiad â rhent gyda’r ffracsiwn sy’n deillio o G am 4.

en-gb	The result is the amount of tax chargeable in respect of rent for the lease in q uestion.
cy-gb	Y canlyniad yw cyfanswm y dreth sydd i’w godi mewn cysylltiad â rhent ar gyfer y les o dan sylw.

en-gb	N et p resent val u e 
cy-gb	Gwerth net presennol

en-gb	31 The NPV of the rent payable over the term of a lease is calculated by applying the
cy-gb	31 Cyfrifir G NP y rhent sy’n daladwy yn ystod cyfnod les drwy gymhwyso’r fformiwla a

en-gb	following formula—
cy-gb	ganlyn—

en-gb	N P V =
cy-gb	GN P =

en-gb	=1
cy-gb	i = 1

en-gb	 r
cy-gb	 rhi

en-gb	Figure 8 where— 
cy-gb	Ffigwr 8 pan fo— 

en-gb	(1+T )
cy-gb	( 1 + A ) i 

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 117 
cy-gb	117 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	r i  is the rent payable in respect of year i,
cy-gb	rh i  y rhent sy’n daladwy ar gyfer blwyddyn i,

en-gb	i is the first, second, third etc. year of the term of the lease,
cy-gb	i y flwyddyn gyntaf, yr ail flwyddyn, y drydedd flwyddyn etc. o gyfnod y les,

en-gb	n is the term of the lease, and
cy-gb	n yn gyfnod y les, a

en-gb	T is the temporal discount rate (see paragraph 32). 
cy-gb	A y gyfradd disgownt amser (gweler paragraff 32). 

en-gb	Te mp oral disco u nt rate
cy-gb	Y gyfradd disgownt amser

en-gb	32 F or the purposes of paragraph 31 the “temporal discount rate” is 3.5% or such other rate
cy-gb	32 At ddibenion paragraff 31 y “gyfradd disgownt amser” yw 3.5% neu unrhyw gyfradd

en-gb	as the Welsh Ministers may by regulations specify.
cy-gb	arall y caiff Gweinidogion Cymru ei phennu drwy reoliadau.

en-gb	Tax c h ar g ea b le in res p ect of consideration ot h er t h an rent : 
cy-gb	Treth sydd i ' w chodi mewn cysylltiad a chydna b yddiaeth ar wahân i rent : 

en-gb	g eneral
cy-gb	cyffredinol

en-gb	33 (1) Where in the case of an ac q uisition of a lease there is chargeable consideration other than rent, the provisions of this Act apply in relation to that consideration as in relation to other chargeable consideration (but see paragraphs 34 and 35).
cy-gb	33 (1) Pan fo cydnabyddaeth drethadwy ar wahân i rent yn achos caffael les, mae darpariaethau’r Ddeddf hon yn gymwys mewn perthynas â’r gydnabyddaeth honno fel y maent yn gymwys mewn perthynas â chydnabyddiaeth drethadwy arall (ond gweler paragraffau 34 a 35).

en-gb	(2) Tax chargeable under this Part of this Schedule in respect of rent is in addition to any tax chargeable under any provision of this Act in respect of consideration other than rent.
cy-gb	(2) M ae treth sydd i’w chodi o dan y Rhan hon o’r Atodlen hon mewn cysylltiad â rhent yn ychwanegol at unrhyw dreth sydd i’w chodi o dan unrhyw un neu ragor o ddarpariaethau’r Ddeddf hon mewn cysylltiad â chydnabyddiaeth ar wahân i rent.

en-gb	Tax c h ar g ea b le in res p ect of consideration ot h er t h an rent : 
cy-gb	Treth sydd i ' w chodi mewn cysylltiad a chydna b yddiaeth ar wahân i rent : 

en-gb	no z ero rate b and for non-residential leases
cy-gb	dim b and cyfradd sero ar gyfer lesoedd amhreswyl

en-gb	34 (1) This paragraph applies in the case of an ac q uisition of a non-residential lease where—
cy-gb	34 (1) M ae’r paragraff hwn yn gymwys yn achos caffael les amhreswyl pan fo—

en-gb	there is chargeable consideration other than rent, and
cy-gb	cydnabyddiaeth drethadwy ar wahân i rent, a

en-gb	section 27 (amount of tax chargeable : 
cy-gb	adran 27 (swm y dreth sydd i’w godi : 

en-gb	transactions which are not linked) or 28 (amount of tax chargeable : 
cy-gb	trafodiadau nad ydynt yn gysylltiol) neu 28 (swm y dreth sydd i’w godi : 

en-gb	linked transactions) applies to the ac q uisition.
cy-gb	trafodiadau cysylltiol) yn gymwys i’r caffaeliad.

en-gb	(2) f the relevant rent is at least the specified amount, the z ero rate band does not apply in relation to the consideration other than rent and, accordingly, any case which would have fallen within that band is treated as falling within the next tax band.
cy-gb	(2) Os y swm penodedig o leiaf yw’r rhent perthnasol, nid yw’r band cyfradd sero yn gymwys mewn perthynas â’r gydnabyddiaeth ar wahân i rent ac felly, caiff unrhyw achos a fyddai wedi bod o fewn y band hwnnw ei drin fel pe bai o fewn y band treth nesaf.

en-gb	Tax c h ar g ea b le in res p ect of consideration ot h er t h an rent : 
cy-gb	Treth sydd i ' w chodi mewn cysylltiad a chydna b yddiaeth ar wahân i rent : 

en-gb	m ixed leases
cy-gb	lesoedd cymysg

en-gb	35 (1) This paragraph applies in the case of an ac q uisition of a mixed lease where—
cy-gb	35 (1) M ae’r paragraff hwn yn gymwys yn achos caffael les gymysg pan fo—

en-gb	there is chargeable consideration other than rent, and
cy-gb	cydnabyddiaeth drethadwy ar wahân i rent, a

en-gb	the relevant rent attributable, on a j ust and reasonable apportionment, to the land which is not residential property is at least the specified amount.
cy-gb	y rhent perthnasol sydd i’w briodoli i’r tir nad yw’n eiddo preswyl, ar sail dosraniad teg a rhesymol, yn cyfateb i’r swm penodedig o leiaf.

en-gb	(2) F or the purpose of determining the amount of tax chargeable in relation to the consideration other than rent, the transaction (or where it is one of a number of linked transactions, that set of transactions) is treated as if it were two separate but linked transactions (or two separate sets of linked transactions which are themselves linked) namely—
cy-gb	(2) At ddibenion pennu swm y dreth sydd i’w godi mewn perthynas â’r gydnabyddiaeth ar wahân i rent, caiff y trafodiad (neu os yw’n un o gyfres o drafodiadau cysylltiol, y set honno o drafodiadau) ei drin (neu ei thrin) fel pe bai’n ddau drafodiad ar wahân ond cysylltiol (neu’n ddwy set ar wahân o drafodiadau cysylltiol sydd eu hunain yn gysylltiol) sef—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 118 
cy-gb	118 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	one whose sub j ect-matter consists of all the land that is residential property (and section 28 (amount of tax chargeable: 
cy-gb	un y mae ei destun yn cynnwys yr holl dir sy’n eiddo preswyl (ac mae adran 28 (swm y dreth sydd i’w godi: 

en-gb	linked transactions) applies accordingly), and
cy-gb	trafodiadau cysylltiol) yn gymwys yn unol â hynny), a

en-gb	one whose sub j ect-matter consists of all the land that is not residential property (and that section as modified by paragraph 34 applies accordingly).
cy-gb	un y mae ei destun yn cynnwys yr holl dir nad yw’n eiddo preswyl (ac mae’r adran honno fel y’i diwygiwyd gan baragraff 34 yn gymwys yn unol â hynny).

en-gb	(3) F or that purpose, the chargeable consideration attributable to each of those separate transactions (or sets of linked transactions) is the chargeable consideration so attributable on a j ust and reasonable basis.
cy-gb	(3) At y diben hwnnw, y gydnabyddiaeth drethadwy sydd i’w phriodoli i bob un o’r trafodiadau (neu setiau o drafodiadau cysylltiol) ar wahân hynny yw’r gydnabyddiaeth drethadwy sydd i’w phriodoli ar sail deg a rhesymol.

en-gb	R elevant rent 
cy-gb	Y rhent perthnasol

en-gb	36 (1) In paragraphs 34 and 35—
cy-gb	36 (1) Ym mharagraffau 34 a 35—

en-gb	(a) “the relevant rent” means—
cy-gb	(a) ystyr “y rhent perthnasol” yw—

en-gb	the annual rent in relation to the transaction in q uestion, or
cy-gb	y rhent blynyddol mewn perthynas â’r trafodiad o dan sylw, neu

en-gb	if that transaction is one of a number of linked transactions for which the chargeable consideration consists of or includes rent, the total of the annual rents in relation to all of those transactions;
cy-gb	os yw’r trafodiad hwnnw yn un o nifer o drafodiadau cysylltiol y mae’r gydnabyddiaeth drethadwy ar eu cyfer yn rhent neu’n cynnwys rhent, cyfanswm y rhenti blynyddol mewn perthynas â’r holl drafodiadau hynny;

en-gb	(b) “the specified amount” means an amount of relevant rent specified by the Welsh Ministers by regulations.
cy-gb	(b) ystyr “y swm penodedig” yw swm o rent perthnasol a bennir gan Weinidogion Cymru drwy reoliadau.

en-gb	(2) In sub-paragraph (1)(a) “the annual rent” means—
cy-gb	(2) Yn is-baragraff (1)(a) ystyr “y rhent blynyddol” yw—

en-gb	the average annual rent over the term of the lease, or
cy-gb	y rhent blynyddol cyfartalog yn ystod cyfnod y les, neu

en-gb	if—
cy-gb	os yw—

en-gb	different amounts of rent are payable for different parts of the term, and
cy-gb	symiau gwahanol o rent yn daladwy ar gyfer gwahanol rannau o’r cyfnod, a

en-gb	those amounts (or any of them) are ascertainable at the effective date of the transaction,
cy-gb	y symiau hynny (neu unrhyw un neu ragor ohonynt) yn rhai y gellir eu canfod ar y dyddiad y mae’r trafodiad yn cael effaith,

en-gb	the average annual rent over the term for which the highest ascertainable rent is payable.
cy-gb	y rhent blynyddol cyfartalog yn ystod y cyfnod y mae’r rhent uchaf y gellir ei ganfod yn daladwy.

en-gb	P o w er to a m end or re p eal p ara g ra ph s 3 4 to 3 6 
cy-gb	Pzi'er i ddiwygio neu ddiddymu paragraffau 3 4 i 3 6

en-gb	37 The Welsh Ministers may by regulations amend or repeal paragraphs 34 to 36.
cy-gb	37 Caiff Gweinidogion Cymru drwy reoliadau ddiwygio neu ddiddymu paragraffau 34 i 36.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 119 
cy-gb	119 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 7
cy-gb	ATODLEN 7

en-gb	(as introd u ced by section 41(1))
cy-gb	(a gyflwynir gan adran 41(1))

en-gb	PA R T NER S HI PS
cy-gb	PARTNERIAETHAU

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

en-gb	IN T RO D U CT ORY
cy-gb	RHAGARWEINIAD

en-gb	O vervie w
cy-gb	Trosolwg

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

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

en-gb	Part 2 makes general provision about the treatment of partnerships;
cy-gb	mae Rhan 2 yn gwneud darpariaeth gyffredinol ynghylch trin partneriaethau;

en-gb	Part 3 makes provision about ordinary transactions involving a partnership;
cy-gb	mae Rhan 3 yn gwneud darpariaeth ynghylch trafodiadau cyffredin y mae partneriaeth yn ymwneud â hwy;

en-gb	Part 4 makes provision about transactions involving transfers to a partnership from a partner or certain other persons;
cy-gb	mae Rhan 4 yn gwneud darpariaeth ynghylch trafodiadau sy’n ymwneud â throsglwyddiadau i bartneriaeth o bartner neu o bersonau penodol eraill;

en-gb	Part 5 makes provision about transactions involving transfers from a partnership to a partner or certain other persons;
cy-gb	mae Rhan 5 yn gwneud darpariaeth ynghylch trafodiadau sy’n ymwneud â throsglwyddiadau o bartneriaeth i bartner neu i bersonau penodol eraill;

en-gb	Part 6 makes provision about transactions between partnerships and about transactions involving a partnership consisting wholly of bodies corporate;
cy-gb	mae Rhan 6 yn gwneud darpariaeth ynghylch trafodiadau rhwng partneriaethau ac ynghylch trafodiadau sy’n ymwneud â phartneriaeth a ffurfir yn llwyr gan gyrff corfforaethol;

en-gb	Part 7 makes provision about transfers to or from a partnership where the chargeable consideration includes rent;
cy-gb	mae Rhan 7 yn gwneud darpariaeth ynghylch trosglwyddiadau i bartneriaeth neu o bartneriaeth pan fo’r gydnabyddiaeth drethadwy yn cynnwys rhent;

en-gb	Part 8 makes provision about transfers of interest in, and transactions involving, property investment partnerships;
cy-gb	mae Rhan 8 yn gwneud darpariaeth ynghylch trosglwyddiadau buddiant mewn partneriaethau buddsoddi mewn eiddo, a thrafodiadau sy’n ymwneud â hynny;

en-gb	Part 9 makes provision about the application to certain transactions involving partnerships of provisions of this Act relating to exemptions and reliefs, of certain provisions of TCMA and about the notification of such transactions;
cy-gb	mae Rhan 9 yn gwneud darpariaeth ynghylch cymhwyso darpariaethau’r Ddeddf hon sy’n ymwneud ag esemptiadau a rhyddhadau i drafodiadau penodol sy’n ymwneud â phartneriaethau, ynghylch cymhwyso darpariaethau penodol yn DCRhT i drafodiadau penodol sy’n ymwneud â phartneriaethau, ac ynghylch hysbysu am drafodiadau o’r fath;

en-gb	Part 10 defines expressions used in this Schedule. 
cy-gb	(i) mae Rhan 1 0 yn diffinio ymadroddion a ddefnyddir yn yr Atodlen hon.

en-gb	PA R T 2
cy-gb	RI-IAN 2

en-gb	GENER A L P ROVI S ION S 
cy-gb	DARPARIAETHAU CYFFREDINOL

en-gb	P artners h i p s 
cy-gb	Partneriaethau

en-gb	3 I n this Act, a “partnership” means—
cy-gb	3 Yn y Ddeddf hon, ystyr “partneriaeth” yw—

en-gb	a partnership within the Partnership Act 1 8 90 (c. 
cy-gb	partneriaeth o fewn Deddf Partneriaeth 189 0 (p. 

en-gb	39);
cy-gb	39);

en-gb	a limited partnership registered under the L imited Partnerships Act 1907 (c. 
cy-gb	partneriaeth gyfyngedig a gofrestrwyd o dan Ddeddf Partneriaethau Cyfyngedig 19 0 7 (p. 

en-gb	24);
cy-gb	24);

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 120 
cy-gb	120 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	a limited liability partnership formed under the L imited L iability Partnerships Act 2000 (c. 
cy-gb	partneriaeth atebolrwydd cyfyngedig a ffurfiwyd o dan Ddeddf Partneriaethau Atebolrwydd Cyfyngedig 2 000 (p. 

en-gb	12);
cy-gb	12);

en-gb	a firm or entity of similar character to any of those mentioned above formed under the law of a country or territory outside the U nited K ingdom.
cy-gb	ffyrm neu endid o gymeriad tebyg i unrhyw un neu ragor o’r rhai a enwir uchod a ffurfiwyd o dan gyfraith gwlad neu diriogaeth y tu allan i’r Deyrnas Unedig.

en-gb	Ch ar g ea b le interests treated as h eld by p artners etc .
cy-gb	Trin buddiannau trethadwy fel p e baent yn c ael eu dal gan bartneriaid et c. 

en-gb	4 (1) F or the purposes of this Act—
cy-gb	4 (1) At ddibenion y Ddeddf hon—

en-gb	a chargeable interest held by or on behalf of a partnership is treated as held by or on behalf of the partners, and
cy-gb	caiff buddiant trethadwy a ddelir gan neu ar ran partneriaeth ei drin fel pe bai’n cael ei ddal gan neu ar ran y partneriaid, a

en-gb	a land transaction entered into for the purposes of a partnership is treated as entered into by or on behalf of the partners,
cy-gb	caiff trafodiad tir yr ymrwymir iddo at ddibenion partneriaeth ei drin fel pe ymrwymir iddo gan neu ar ran y partneriaid,

en-gb	and not by or on behalf of the partnership as such.
cy-gb	ac nid gan neu ar ran y bartneriaeth fel y cyfryw.

en-gb	(2) Sub-paragraph (1) applies despite a partnership being regarded as a legal person, or as a body corporate, under the law of the country or territory under which it is formed.
cy-gb	(2) M ae is-baragraff (1) yn gymwys er gwaethaf y ffaith yr ystyrir bod partneriaeth yn berson cyfreithiol, neu’n gorff corfforaethol, o dan gyfraith y wlad neu’r diriogaeth y’i ffurfir oddi tani.

en-gb	Ac qu isition of interest in p artners h i p not c h ar g ea b le exce p t as s p eciall y p rovided
cy-gb	Nid yw c affael buddiant mewn p artneriaeth yn drethadwy a c eithrio p an ddar p erir yn arbennig ar gyfer hynny

en-gb	5 The ac q uisition of an interest in a partnership is not a chargeable transaction despite the
cy-gb	5 Nid yw caffael buddiant mewn partneriaeth yn drafodiad trethadwy er gwaethaf y ffaith

en-gb	partnership property including land, except as provided by—
cy-gb	fod eiddo’r bartneriaeth yn cynnwys tir, ac eithrio fel a ddarperir gan—

en-gb	paragraph 1 8 (transfer of interest pursuant to earlier arrangements);
cy-gb	paragraff 18 (trosglwyddo buddiant yn unol â threfniadau cynharach);

en-gb	paragraph 34 (transfer of interest in property-investment partnership).
cy-gb	paragraff 34 (trosglwyddo buddiant mewn partneriaeth buddsoddi mewn eiddo).

en-gb	C ontin u it y of p artners h i p s 
cy-gb	Parhad p artneriaethau

en-gb	6 F or the purposes of this Act, a partnership is treated as the same partnership despite a
cy-gb	6 At ddibenion y Ddeddf hon, caiff partneriaeth ei thrin fel yr un bartneriaeth er gwaethaf

en-gb	change in membership if any person who was a member before the change remains a member after the change.
cy-gb	newid mewn aelodaeth os yw unrhyw berson a oedd yn aelod cyn y newid yn parhau i fod yn aelod ar ôl y newid.

en-gb	P artners h i p not to b e re g arded as a u nit tr u st sc h e m e etc .
cy-gb	Nid yw p artneriaeth i'w hystyried yn gynllun ymddiriedolaeth unedau et c. 

en-gb	7 F or the purposes of this Act, a partnership is not to be regarded as a unit trust scheme or
cy-gb	7 At ddibenion y Ddeddf hon, nid yw partneriaeth i’w hystyried yn gynllun

en-gb	an open-ended investment company.
cy-gb	ymddiriedolaeth unedau nac yn gwmni buddsoddi penagored.

en-gb	PA R T 3
cy-gb	RI-IAN 3

en-gb	OR D IN A RY PA R T NER S HI P T R A N SACT ION S 
cy-gb	TRAFODIADAU CYFFREDIN GAN BARTNERIAETH

en-gb	I ntrod u ction 
cy-gb	Rhagarweiniad

en-gb	8 This Part of this Schedule applies to land transactions entered into as buyers by or on 
cy-gb	8 M ae’r Rhan hon o’r Atodlen hon yn gymwys i drafodiadau tir yr ymrwymir iddynt fel

en-gb	behalf of the members of a partnership, other than transactions within Parts 4 to 8 of this Schedule.
cy-gb	prynwyr gan neu ar ran aelodau partneriaeth, ac eithrio trafodiadau o fewn Rhannau 4 i 8 o’r Atodlen hon.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 121 
cy-gb	121 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	R es p onsi b ilit y of p artners 
cy-gb	Cyfrifoldeb partneriaid

en-gb	9 (1) Anything re q uired or authorised to be done under this Act or TCMA by or in relation to the buyer in the transaction must be done by or in relation to all the responsible partners.
cy-gb	9 (1) M ewn perthynas ag 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 yn y trafodiad, neu mewn perthynas ag ef, rhaid i’r holl bartneriaid cyfrifol ei wneud neu rhaid ei wneud mewn perthynas â hwy i gyd.

en-gb	(2) The responsible partners in relation to a transaction are—
cy-gb	(2) Y partneriaid cyfrifol mewn perthynas â thrafodiad yw—

en-gb	the persons who are partners at the effective date of the transaction, and
cy-gb	y personau sy’n bartneriaid ar y dyddiad y mae’r trafodiad yn cael effaith, a

en-gb	any person who becomes a member of the partnership after the effective date of the transaction.
cy-gb	unrhyw berson sy’n dod yn aelod o’r bartneriaeth ar ôl y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	(3) This paragraph has effect sub j ect to paragraph 10 (representative partners). 
cy-gb	(3) M ae’r paragraff hwn yn cael effaith yn ddarostyngedig i baragraff 1 0 (partneriaid cynrychiadol).

en-gb	R e p resentative p artners
cy-gb	Partneriaid cynrychiadol

en-gb	10 (1) Anything re q uired or authorised to be done under this Act or TCMA in connection with the transaction by or in relation to the responsible partners may instead be done by or in relation to any representative partner or partners.
cy-gb	1 0 (1) Caniateir i unrhyw beth y mae’n ofynnol ei wneud neu yr awdurdodir ei wneud o dan y Ddeddf hon neu DCRhT mewn cysylltiad â’r trafodiad gan y partneriaid cyfrifol, neu mewn perthynas â hwy, gael ei wneud yn lle hynny gan unrhyw bartner neu bartneriaid cynrychiadol, neu mewn perthynas â hwy.

en-gb	This includes making the declaration re q uired by section 53 (declaration that return is complete and correct).
cy-gb	M ae hyn yn cynnwys gwneud y datganiad sy’n ofynnol gan adran 53 (datganiad bod ffurflen dreth yn gyflawn ac yn gywir). 

en-gb	A “representative partner” means a partner nominated by a ma j ority of the partners to act as the representative of the partnership for the purposes of this Act.
cy-gb	Ystyr “partner cynrychiadol” yw partner a enwebir gan fwyafrif o’r partneriaid i weithredu fel cynrychiolydd y bartneriaeth at ddibenion y Ddeddf hon.

en-gb	Any such nomination, or the revocation or such a nomination, has effect only after notice of the nomination, or revocation, has been given to WRA.
cy-gb	Nid yw unrhyw enwebiad o’r fath, neu ddirymiad enwebiad o’r fath, ond yn cael effaith ar ôl i ACC gael ei hysbysu am yr enwebiad neu’r dirymiad.

en-gb	J oint and several lia b ilit y of res p onsi b le p artners 
cy-gb	Rhwymedigaeth partneriaid cyfrifol ar y cyd ac yn unigol

en-gb	11 (1) Where the responsible partners are liable to pay—
cy-gb	11 (1) Pan fo rhwymedigaeth ar y partneriaid cyfrifol i dalu—

en-gb	tax or late payment interest on that tax,
cy-gb	treth neu log taliadau hwyr ar y dreth honno,

en-gb	an amount under section 55 of TCMA (recovery of excessive repayment) or late payment interest on that amount, or
cy-gb	swm o dan adran 55 o DCRhT (adennill ad-daliad gormodol) neu log taliadau hwyr ar y swm hwnnw, neu

en-gb	a penalty under Part 5 of TCMA or late payment interest on that penalty, the liability is a j oint and several liability of those partners.
cy-gb	cosb o dan Ran 5 o DCRhT neu log taliadau hwyr ar y gosb honno, mae’r rhwymedigaeth yn rhwymedigaeth i’r partneriaid hynny ar y cyd ac yn unigol.

en-gb	No amount may be recovered under sub-paragraph (1)(a) or (b) from a person who did not become a responsible partner until after the effective date of the transaction in respect of which the tax is payable.
cy-gb	Ni chaniateir adennill unrhyw swm o dan is-baragraff (1)(a) neu (b) gan berson na ddaeth yn bartner cyfrifol hyd ar ôl y dyddiad yr oedd y trafodiad y mae treth yn daladwy mewn perthynas ag ef yn cael effaith.

en-gb	No amount may be recovered under sub-paragraph (1)(c) from a person who did not become a partner until after the relevant time.
cy-gb	Ni chaniateir adennill unrhyw swm o dan is-baragraff (1)(c) gan berson na ddaeth yn bartner hyd ar ôl yr adeg berthnasol.

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 122 
cy-gb	122 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

en-gb	PA R T 4
cy-gb	RI-IAN 4

en-gb	T R A N SACT ION S INVOLVING T R A N S FER S T O A PA R T NER S HI P
cy-gb	TRAFOD I ADAU S Y’N Y M WNEUD A THRO S GLWYDD I ADAU I BARTNER I AETH

en-gb	I ntrod u ction 
cy-gb	Rhagarweiniad

en-gb	12 I n this Part of this Schedule—
cy-gb	12 Yn y Rhan hon o’r Atodlen hon—

en-gb	paragraphs 13 to 17 make provisions about the treatment of certain land transactions involving the transfer of a chargeable interest to a partnership, and
cy-gb	mae paragraffau 13 i 17 yn gwneud darpariaeth ynghylch trin trafodiadau tir penodol sy’n ymwneud â throsglwyddo buddiant trethadwy i bartneriaeth, a

en-gb	paragraphs 18 and 19 provide for certain events following such transactions to be treated as land transactions.
cy-gb	mae paragraffau 18 a 19 yn darparu ar gyfer trin digwyddiadau penodol yn dilyn trafodiadau o’r fath fel trafodiadau tir.

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

en-gb	g eneral
cy-gb	cyffredinol

en-gb	13 (1) This paragraph applies where—
cy-gb	13 (1) M ae’r paragraff hwn yn gymwys pan fo—

en-gb	a partner transfers a chargeable interest to the partnership,
cy-gb	partner yn trosglwyddo buddiant trethadwy i’r bartneriaeth,

en-gb	a person transfers a chargeable interest to a partnership in return for an interest in the partnership, or
cy-gb	person yn trosglwyddo buddiant trethadwy i bartneriaeth yn gyfnewid am fuddiant yn y bartneriaeth, neu

en-gb	a person connected with—
cy-gb	person sy’n gysylltiedig ag—

en-gb	a partner, or
cy-gb	partner, neu

en-gb	a person who becomes a partner as a result of or in connection with the transfer,
cy-gb	person sy’n dod yn bartner o ganlyniad i’r trosglwyddiad neu mewn cysylltiad ag ef,

en-gb	transfers a chargeable interest to the partnership.
cy-gb	yn trosglwyddo buddiant trethadwy i’r bartneriaeth.

en-gb	This paragraph applies whether the transfer is in connection with the formation of the partnership or is a transfer to an existing partnership.
cy-gb	M ae’r paragraff hwn yn gymwys pa un a yw’r trosglwyddiad mewn cysylltiad â ffurfio’r bartneriaeth neu’n drosglwyddiad i bartneriaeth bresennol. 

en-gb	The chargeable consideration for the transaction is taken to be e q ual to—
cy-gb	Cymerir bod y gydnabyddiaeth drethadwy ar gyfer y trafodiad yn hafal i—

en-gb	MV x( 100 − SL P ) % 
cy-gb	GM x( 100 − SCI ) % 

en-gb	F igure 9 
cy-gb	Ffigwr 9

en-gb	where—
cy-gb	pan fo—

en-gb	M V is the market value of the chargeable interest transferred, and
cy-gb	G M yn werth marchnadol y buddiant trethadwy a drosglwyddir, ac

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

en-gb	Paragraph 14 provides for determining the sum of the lower proportions.
cy-gb	M ae paragraff 14 yn darparu ar gyfer pennu swm y cyfrannau is. 

en-gb	Part 7 applies if the whole or part of the chargeable consideration for the transaction is rent.
cy-gb	M ae Rhan 7 yn gymwys os yw’r holl gydnabyddiaeth drethadwy ar gyfer y trafodiad, neu ran ohoni, ar ffurf rhent. 

en-gb	Paragraphs 9 to 11 (responsibility of partners) have effect in relation to a transaction to which this paragraph applies, but the responsible partners are—
cy-gb	M ae paragraffau 9 i 11 (cyfrifoldeb partneriaid) yn cael effaith mewn perthynas â thrafodiad y mae’r paragraff hwn yn gymwys iddo, ond y partneriaid cyfrifol yw— 

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 123 
cy-gb	123 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	those who were partners immediately before the transfer and who remain partners after the transfer, and
cy-gb	y rhai hynny a oedd yn bartneriaid yn union cyn y trosglwyddiad ac sy’n parhau i fod yn bartneriaid ar ôl y trosglwyddiad, a

en-gb	any person becoming a partner as a result of, or in connection with, the transfer. 
cy-gb	unrhyw berson sy’n dod yn bartner o ganlyniad i’r trosglwyddiad, neu mewn cysylltiad ag ef.

en-gb	(7) This paragraph has effect sub j ect to any election under paragraph 36.
cy-gb	(7) Mae’r paragraff hwn yn cael effaith yn ddarostyngedig i unrhyw ddewis o dan baragraff 36.

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

en-gb	s um of t h e lo w er p ro p ortions
cy-gb	swm y cyfrannau is

en-gb	14 The sum of the lower proportions in relation to a transaction to which paragraph 13
cy-gb	14 Pennir swm y cyfrannau is mewn perthynas â thrafodiad y mae paragraff 13 yn gymwys

en-gb	applies is determined as follows—
cy-gb	iddo fel a ganlyn—

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

en-gb	I dentify the relevant owner or owners (see paragraph 15). 
cy-gb	Nodi’r perchennog neu’r perchnogion perthnasol (gweler paragraff 15).

en-gb	S te p 2 
cy-gb	Cam 2

en-gb	F or each relevant owner, identify the corresponding partner or partners (see paragraph 16). 
cy-gb	Ar gyfer pob perchennog perthnasol, nodi’r partner neu’r partneriaid cyfatebol (gweler paragraff 16).

en-gb	I f there is no relevant owner with a corresponding partner, the sum of the lower proportions is z ero. 
cy-gb	Os nad oes gan unrhyw berchennog perthnasol bartner cyfatebol, swm y cyfrannau is yw sero.

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

en-gb	F or each relevant owner, find the proportion of the chargeable interest to which the owner was entitled immediately before the transaction. 
cy-gb	Ar gyfer pob perchennog perthnasol, canfod y gyfran o’r buddiant trethadwy yr oedd gan y perchennog hawl iddi yn union cyn y trafodiad.

en-gb	Apportion that proportion between any one or more of the relevant owner ' s corresponding partners.
cy-gb	Dosrannu’r gyfran honno rhwng unrhyw un neu ragor o bartneriaid cyfatebol y perchennog perthnasol.

en-gb	S te p 4 
cy-gb	Cam 4

en-gb	F ind the lower of the following (“the lower proportion”) for each corresponding partner— 
cy-gb	Canfod yr isaf o’r canlynol (“y gyfran is”) ar gyfer pob partner cyfatebol—

en-gb	the proportion of the chargeable interest attributable to the partner (see paragraph 17);
cy-gb	y gyfran o’r buddiant trethadwy sydd i’w phriodoli i’r partner (gweler paragraff 17);

en-gb	the partner ' s partnership share immediately after the transaction.
cy-gb	cyfranddaliad y partner yn y bartneriaeth yn union ar ôl y trafodiad.

en-gb	S te p 5 
cy-gb	Cam 5

en-gb	Add together the lower proportions of each corresponding partner.
cy-gb	Adio cyfrannau is pob partner cyfatebol.

en-gb	The result is the sum of the lower proportions.
cy-gb	Y canlyniad yw swm y cyfrannau is.

en-gb	R elevant o w ner 
cy-gb	Perchennog perthnasol

en-gb	15 (1) F or the purposes of paragraph 14 (see Step 1), a person is a relevant owner if—
cy-gb	15 (1) At ddibenion paragraff 14 (gweler Cam 1), mae person yn berchennog perthnasol—

en-gb	immediately before the transaction, the person was entitled to a proportion of the chargeable interest, and
cy-gb	os oedd gan y person, yn union cyn y trafodiad, hawl i gyfran o’r buddiant trethadwy, a

en-gb	immediately after the transaction, the person is a partner or is connected with a partner.
cy-gb	os yw’r person, yn union ar ôl y trafodiad, yn bartner neu’n gysylltiedig â phartner.

en-gb	(2) F or the purposes of paragraph 14 and this paragraph, persons who are entitled to a chargeable interest as beneficial j oint tenants are taken to be entitled to the chargeable interest as beneficial tenants in common in e q ual shares.
cy-gb	(2) At ddibenion paragraff 14 a’r paragraff hwn, cymerir bod gan bersonau sydd â hawl i fuddiant trethadwy fel cyd-denantiaid llesiannol hawl i’r buddiant trethadwy fel tenantiaid ar y cyd llesiannol mewn cyfrannau cyfartal.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 124 
cy-gb	124 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	C orres p ondin g p artner 
cy-gb	P artner cyfatebol 

en-gb	16 (1) F or the purposes of paragraph 14 (see Step 2), a person is a corresponding partner in relation to a relevant owner if, immediately after the transaction—
cy-gb	16 (1) At ddibenion paragraff 14 (gweler Cam 2), mae person yn bartner cyfatebol mewn perthynas â pherchennog perthnasol os, yn union ar ôl y trafodiad—

en-gb	the person is a partner, and
cy-gb	yw’r person yn bartner, a

en-gb	the person is the relevant owner or is an individual connected with the relevant owner.
cy-gb	y person yw’r perchennog perthnasol neu os yw’n unigolyn sy’n gysylltiedig â’r perchennog perthnasol.

en-gb	(2) F or the purpose of sub-paragraph (1)(b), a company is to be treated as an individual connected with the relevant owner if it—
cy-gb	(2) At ddiben is-baragraff (1)(b), mae cwmni i’w drin fel unigolyn sy’n gysylltiedig â’r perchennog perthnasol—

en-gb	holds property as trustee, and
cy-gb	os yw’n dal eiddo fel ymddiriedolwr, a

en-gb	is connected with the relevant owner only because of section 1122(6) of the Corporation Tax Act 2010 (c. 
cy-gb	os nad yw ond yn gysylltiedig â’r perchennog perthnasol oherwydd adran 1122(6) o Ddeddf Treth Gorfforaeth 2 0 1 0 (p. 

en-gb	4) (as it has effect with the omission of subsection (6)to (e)).
cy-gb	4) (fel y mae’n cael effaith gan hepgor is-adran (6)(c) i (e)).

en-gb	P ro p ortion of c h ar g ea b le interest attri bu ta b le to corres p ondin g p artner 
cy-gb	Cyfran o fuddiant trethadwy sydd i'w phriodoli i bartner cyfatebol

en-gb	17 F or the purposes of paragraph 14 (Step 4), the proportion of the chargeable interest attributable to a corresponding partner is—
cy-gb	17 At ddibenion paragraff 14 (gweler Cam 4), y gyfran o’r buddiant trethadwy sydd i’w phriodoli i bartner cyfatebol—

en-gb	if the partner is a corresponding partner in relation to only one relevant owner, the proportion (if any) of the chargeable interest apportioned to that partner (at Step 3) in respect of that owner;
cy-gb	os yw’r partner yn bartner cyfatebol mewn perthynas ag un perchennog perthnasol yn unig, yw’r gyfran (os o gwbl) o’r buddiant trethadwy a ddosrannwyd i’r partner hwnnw (yng Ngham 3) mewn cysylltiad â’r perchennog hwnnw;

en-gb	if the partner is a corresponding partner in relation to more than one relevant owner, the sum of the proportions (if any) of the chargeable interest apportioned to that partner (at Step 3) in respect of each of those owners.
cy-gb	os yw’r partner yn bartner cyfatebol mewn perthynas â mwy nag un perchennog perthnasol, yw swm y cyfrannau (os o gwbl) o’r buddiant trethadwy a ddosrannwyd i’r partner hwnnw (yng Ngham 3) mewn cysylltiad â phob un o’r perchnogion hynny.

en-gb	Transfer of p artners h i p interest pu rs u ant to tax avoidance arran g e m ents
cy-gb	Trosglwyddo buddiant partneriaeth yn unol a threfniadau osgoi trethi

en-gb	18 (1) This paragraph applies where—
cy-gb	18 (1) Mae’r paragraff hwn yn gymwys—

en-gb	(a) there is a transfer of a chargeable interest to a partnership (“the land transfer”);
cy-gb	(a) pan drosglwyddir buddiant trethadwy i bartneriaeth (“y trosglwyddiad tir”);

en-gb	(b) the land transfer falls within paragraph 13(1);
cy-gb	(b) pan fo’r trosglwyddiad tir o fewn paragraff 13(1);

en-gb	(c) there is subse q uently a transfer of an interest in the partnership (“the partnership transfer”);
cy-gb	(c) pan drosglwyddir buddiant yn y bartneriaeth wedi hynny (“trosglwyddiad y bartneriaeth”);

en-gb	(d) the partnership transfer is made—
cy-gb	(d) pan wneir trosglwyddiad y bartneriaeth—

en-gb	if the land transfer falls within paragraph 13(1)(a) or (b), by the person who makes the land transfer;
cy-gb	os yw’r trosglwyddiad tir o fewn paragraff 13(1)(a) neu (b), gan y person sy’n gwneud y trosglwyddiad tir;

en-gb	if the land transfer falls within paragraph 13(1)(c), by the partner concerned;
cy-gb	os yw’r trosglwyddiad tir o fewn paragraff 13(1)(c), gan y partner o dan sylw;

en-gb	(e) the partnership transfer is made pursuant to arrangements which are, or form part of, tax avoidance arrangements that were in place at the time of the land transfer;
cy-gb	(e) pan wneir trosglwyddiad y bartneriaeth yn unol â threfniadau sy’n drefniadau osgoi trethi, neu’n rhan ohonynt a oedd yn eu lle ar adeg y trosglwyddiad tir;

en-gb	(f) the partnership transfer is not (apart from this paragraph) a chargeable transaction.
cy-gb	(f) pan nad yw trosglwyddiad y bartneriaeth (oni bai am y paragraff hwn) yn drafodiad trethadwy.

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 125 
cy-gb	125 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	is taken to be a land transaction, and
cy-gb	cymerir ei fod yn drafodiad tir, a

en-gb	is a chargeable transaction.
cy-gb	mae’n drafodiad trethadwy.

en-gb	(3) The partners are taken to be the buyers in the transaction.
cy-gb	(3) Cymerir mai’r partneriaid yw’r prynwyr yn y trafodiad.

en-gb	(4) The chargeable consideration for the transaction is taken to be e q ual to a proportion of the market value, as at the date of the transaction, of the interest transferred by the land transfer.
cy-gb	(4) Cymerir bod y gydnabyddiaeth drethadwy ar gyfer y trafodiad yn hafal i gyfran o werth marchnadol, ar ddyddiad y trafodiad, y buddiant a drosglwyddir gan y trosglwyddiad tir.

en-gb	(5) That proportion is—
cy-gb	(5) Y gyfran honno—

en-gb	if the person making the partnership transfer is not a partner immediately after the partnership transfer, that person ' s partnership share immediately before that transfer;
cy-gb	os nad yw’r person sy’n gwneud trosglwyddiad y bartneriaeth yn bartner yn union ar ôl trosglwyddiad y bartneriaeth, yw cyfranddaliad y person hwnnw yn y bartneriaeth yn union cyn y trosglwyddiad hwnnw;

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

en-gb	(6) The partnership transfer and the land transfer are taken to be linked transactions.
cy-gb	(6) Cymerir bod trosglwyddiad y bartneriaeth a’r trosglwyddiad tir yn drafodiadau cysylltiol.

en-gb	(7) Paragraphs 9 to 11 (responsibility of partners) have effect in relation to the partnership transfer, but the responsible partners are—
cy-gb	(7) M ae paragraffau 9 i 11 (cyfrifoldeb partneriaid) yn cael effaith mewn perthynas â throsglwyddiad y bartneriaeth, ond y partneriaid cyfrifol yw—

en-gb	those who were partners immediately before the transfer and who remain partners after the transfer, and
cy-gb	y rhai hynny a oedd yn bartneriaid yn union cyn y trosglwyddiad ac sy’n parhau i fod yn bartneriaid ar ôl y trosglwyddiad, a

en-gb	any person becoming a partner as a result of, or in connection with, the transfer.
cy-gb	unrhyw berson sy’n dod yn bartner o ganlyniad i’r trosglwyddiad, neu mewn cysylltiad â’r trosglwyddiad.

en-gb	(8) In this paragraph, “tax avoidance arrangements” has the meaning given by section 31.
cy-gb	(8) Yn y paragraff hwn, mae i “trefniadau osgoi trethi” yr ystyr a roddir gan adran 31.

en-gb	Wit h dra w al of m one y etc. fro m p artners h i p after transfer of c h ar g ea b le interest
cy-gb	Tynnu arian et c . o bartneriaeth ar ôl trosglwyddo buddiant trethadwy

en-gb	19 (1) This paragraph applies where—
cy-gb	19 (1) M ae’r paragraff hwn yn gymwys—

en-gb	there is a transfer of a chargeable interest to a partnership (“the land transfer”);
cy-gb	pan drosglwyddir buddiant trethadwy i bartneriaeth (“y trosglwyddiad tir”);

en-gb	the land transfer falls within paragraph 13(1);
cy-gb	pan fo’r trosglwyddiad tir o fewn paragraff 13(1);

en-gb	during the period of 3 years beginning with the effective date of the land transfer, a q ualifying event within sub-paragraph (2) occurs;
cy-gb	pan geir digwyddiad cymwys o fewn is-baragraff (2) yn ystod y cyfnod o 3 blynedd sy’n dechrau â’r dyddiad y mae’r trosglwyddiad tir yn cael effaith;

en-gb	the q ualifying event is, or forms part of, a tax avoidance arrangement;
cy-gb	pan fo’r digwyddiad cymwys yn drefniant osgoi trethi, neu’n rhan ohono;

en-gb	at the time of the q ualifying event, an election has not been made in respect of the land transfer under paragraph 36.
cy-gb	pan na fo dewis wedi ei wneud, ar adeg y digwyddiad cymwys, mewn cysylltiad â’r trosglwyddiad tir o dan baragraff 36.

en-gb	(2) A q ualifying event is—
cy-gb	(2) Ystyr digwyddiad cymwys yw—

en-gb	(a) a withdrawal from the partnership of money or money ' s worth which does not represent income profit, by the relevant person—
cy-gb	(a) tynnu o’r bartneriaeth arian neu gyfwerth ariannol nad yw’n cynrychioli elw incwm, drwy fod y person perthnasol—

en-gb	withdrawing capital from the relevant person ' s capital account,
cy-gb	yn tynnu cyfalaf o gyfrif cyfalaf y person perthnasol,

en-gb	reducing the relevant person ' s interest in the partnership, or
cy-gb	yn lleihau buddiant y person perthnasol yn y bartneriaeth, neu

en-gb	ceasing to be a partner, or
cy-gb	yn peidio â bod yn bartner, neu

en-gb	(b) in a case where the relevant person has made a loan to the partnership—
cy-gb	(b) mewn achos pan fo’r person perthnasol wedi rhoi benthyciad i’r bartneriaeth—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 126 
cy-gb	126 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	the repayment (to any extent) by the partnership of the loan, or
cy-gb	y bartneriaeth yn ad-dalu’r benthyciad (i unrhyw raddau), neu

en-gb	a withdrawal by the relevant person from the partnership of money or money ' s worth which does not represent income profit.
cy-gb	y person perthnasol yn tynnu o’r bartneriaeth arian neu gyfwerth ariannol nad yw’n cynrychioli elw incwm.

en-gb	(3) F or the purposes of sub-paragraph (2), the relevant person is—
cy-gb	(3) At ddibenion is-baragraff (2), y person perthnasol—

en-gb	where the land transfer falls within 13(1)(a) or (b), the person who makes the land transfer, and
cy-gb	pan fo’r trosglwyddiad tir o fewn paragraff 13(1)(a) neu (b), yw’r person sy’n gwneud y trosglwyddiad tir, a

en-gb	where the land transfer falls within paragraph 13(1)(c), the partner concerned or a person connected with that partner.
cy-gb	pan fo’r trosglwyddiad tir o fewn paragraff 13(1)(c), yw’r partner o dan sylw neu berson sy’n gysylltiedig â’r partner hwnnw.

en-gb	(4) F or the purposes of this Act, the q ualifying event—
cy-gb	(4) At ddibenion y Ddeddf hon, o ran y digwyddiad cymwys—

en-gb	is taken to be a land transaction, and
cy-gb	cymerir ei fod yn drafodiad tir, a

en-gb	is a chargeable transaction.
cy-gb	mae’n drafodiad trethadwy.

en-gb	(5) The partners are taken to be the buyers under the transaction.
cy-gb	(5) Cymerir mai’r partneriaid yw’r prynwyr o dan y trafodiad.

en-gb	(6) Paragraphs 9 to 11 (responsibility of partners) have effect in relation to the transaction.
cy-gb	(6) M ae paragraffau 9 i 11 (cyfrifoldeb partneriaid) yn cael effaith mewn perthynas â’r trafodiad.

en-gb	(7) The chargeable consideration for the transaction is taken to be—
cy-gb	(7) Cymerir bod y gydnabyddiaeth drethadwy ar gyfer y trafodiad—

en-gb	in a case falling within sub-paragraph (2)(a), e q ual to the value of the money or money ' s worth withdrawn from the partnership;
cy-gb	mewn achos sydd o fewn is-baragraff (2)(a), yn hafal i werth yr arian neu’r cyfwerth ariannol a dynnir o’r bartneriaeth;

en-gb	in a case falling within sub-paragraph (2)(b)(i), e q ual to the amount repaid;
cy-gb	mewn achos sydd o fewn is-baragraff (2)(b)(i), yn hafal i’r swm a ad-delir;

en-gb	in a case falling within sub-paragraph (2)(b)(ii), e q ual to so much of the value of the money or money ' s worth withdrawn from the partnership as does not exceed the amount of the loan.
cy-gb	mewn achos sydd o fewn is-baragraff (2)(b)(ii), yn hafal i hynny o werth yr arian neu’r cyfwerth ariannol a dynnir o’r bartneriaeth nad yw’n fwy na swm y benthyciad.

en-gb	(8) B ut the chargeable consideration determined under sub-paragraph (7) is not to exceed the market value, as at the effective date of the land transfer, of the chargeable interest transferred by the land transfer, reduced by any amount previously chargeable to tax.
cy-gb	(8) Ond nid yw’r gydnabyddiaeth drethadwy a bennir o dan is-baragraff (7) i fod yn fwy na gwerth marchnadol, ar y dyddiad y mae’r trosglwyddiad tir yn cael effaith, y buddiant trethadwy a drosglwyddir gan y trosglwyddiad tir, wedi ei ostwng yn ôl unrhyw swm yr oedd treth i’w chodi arno cyn hynny.

en-gb	(9) Where—
cy-gb	(9) Pan fo—

en-gb	a q ualifying event gives rise to a charge under this paragraph, and
cy-gb	digwyddiad cymwys yn arwain at godi treth o dan y paragraff hwn, a

en-gb	the same event gives rise to a charge under paragraph 34 (transfer of interest in property investment partnership),
cy-gb	yr un digwyddiad yn arwain at godi treth o dan baragraff 34 (trosglwyddo buddiant mewn partneriaeth buddsoddi mewn eiddo),

en-gb	the amount of the charge under this paragraph is reduced (but not below z ero) by the amount of the charge under that paragraph.
cy-gb	caiff swm y dreth a godir o dan y paragraff hwn ei ostwng (ond nid islaw sero) yn ôl swm y dreth a godir o dan y paragraff hwnnw.

en-gb	(10) I n this paragraph, “tax avoidance arrangement” has the meaning given by section 31.
cy-gb	(10) Yn y paragraff hwn, mae i “trefniant osgoi trethi” yr ystyr a roddir gan adran 31.

en-gb	PA R T 5
cy-gb	RI-IAN 5

en-gb	T R A N SACT ION S INVOLVING T R A N S FER S FRO M A PA R T NER S HI P I ntrod u ction 
cy-gb	TRAFODIADAU SY’N Y M WNEUD A THROSGLWYDDIADAU O BARTNERIAETH Rhagarweiniad 

en-gb	20 This Part of this Schedule makes provision about the treatment of certain land transactions involving the transfer of a chargeable interest from a partnership.
cy-gb	20 M ae’r Rhan hon o’r Atodlen hon yn gwneud darpariaeth ynghylch trin trafodiadau tir penodol sy’n ymwneud â throsglwyddo buddiant trethadwy o bartneriaeth.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 127 
cy-gb	127 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

en-gb	g eneral
cy-gb	cyffredinol

en-gb	21 (1) This paragraph applies where a chargeable interest is transferred—
cy-gb	21 (1) M ae’r paragraff hwn yn gymwys pan drosglwyddir buddiant trethadwy—

en-gb	from a partnership to a person who is or has been one of the partners, or
cy-gb	o bartneriaeth i berson sy’n un o’r partneriaid neu a fu’n un o’r partneriaid, neu

en-gb	from a partnership to a person connected with a person who is or has been one of the partners.
cy-gb	o bartneriaeth i berson sy’n gysylltiedig â pherson sy’n un o’r partneriaid neu a fu’n un o’r partneriaid.

en-gb	The chargeable consideration for the transaction is (sub j ect to paragraph 30) taken to be e q ual to—
cy-gb	Cymerir bod y gydnabyddiaeth drethadwy ar gyfer y trafodiad (yn ddarostyngedig i baragraff 3 0 ) yn hafal i—

en-gb	MV X( 100 − SL P ) % 
cy-gb	GM x( 100 − SCI ) % 

en-gb	F igure 10 
cy-gb	Ffigwr 1 0 

en-gb	where—
cy-gb	pan fo—

en-gb	MV is the market value of the interest transferred, and
cy-gb	G M yn werth marchnadol y buddiant a drosglwyddir, ac

en-gb	SLP is the sum of the lower proportions.
cy-gb	S C I yn swm y cyfrannau is. 

en-gb	Paragraph 22 provides for determining the sum of the lower proportions.
cy-gb	M ae paragraff 22 yn darparu ar gyfer pennu swm y cyfrannau is. 

en-gb	Part 7 applies if the whole or part of the chargeable consideration for the transaction is rent.
cy-gb	M ae Rhan 7 yn gymwys os yw’r holl gydnabyddiaeth drethadwy ar gyfer y trafodiad, neu ran ohoni, ar ffurf rhent. 

en-gb	F or the purposes of this paragraph, property that was partnership property before the partnership was dissolved or otherwise ceased to exist is to be treated as remaining partnership property until it is distributed. 
cy-gb	At ddibenion y paragraff hwn, mae eiddo a oedd yn eiddo’r bartneriaeth cyn i’r bartneriaeth gael ei diddymu neu cyn iddi beidio â bodoli fel arall i’w drin fel pe bai’n parhau i fod yn eiddo’r bartneriaeth hyd nes y caiff ei ddosbarthu.

en-gb	This paragraph has effect sub j ect to any election under paragraph 36. 
cy-gb	M ae’r paragraff hwn yn cael effaith yn ddarostyngedig i unrhyw ddewis o dan baragraff 36. 

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

en-gb	s um of t h e lo w er p ro p ortions
cy-gb	swm y cyfrannau is

en-gb	22 The sum of the lower proportions in relation to a transaction to which paragraph 21
cy-gb	22 Pennir swm y cyfrannau is mewn perthynas â thrafodiad y mae paragraff 21 yn gymwys

en-gb	applies is determined as follows—
cy-gb	iddo fel a ganlyn—

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

en-gb	I dentify the relevant owner or owners (see paragraph 23). 
cy-gb	Nodi’r perchennog neu’r perchnogion perthnasol (gweler paragraff 23).

en-gb	S te p 2 
cy-gb	Cam 2

en-gb	F or each relevant owner, identify the corresponding partner or partners (see paragraph 24). 
cy-gb	Ar gyfer pob perchennog perthnasol, nodi’r partner neu’r partneriaid cyfatebol (gweler paragraff 24).

en-gb	I f there is no relevant owner with a corresponding partner, the sum of the lower proportions is z ero. 
cy-gb	Os nad oes gan unrhyw berchennog perthnasol bartner cyfatebol, swm y cyfrannau is yw sero.

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

en-gb	F or each relevant owner, find the proportion of the chargeable interest to which that owner is entitled immediately after the transaction. 
cy-gb	Ar gyfer pob perchennog perthnasol, canfod y gyfran o’r buddiant trethadwy y mae gan y perchennog hwnnw hawl iddo yn union ar ôl y trafodiad.

en-gb	Apportion that proportion between any one or more of the relevant owner's corresponding partners.
cy-gb	Dosrannu’r gyfran honno rhwng unrhyw un neu ragor o bartneriaid cyfatebol y perchennog perthnasol.

en-gb	S te p 4 
cy-gb	Cam 4

en-gb	F ind the lower of the following (“the lower proportion”) for each corresponding partner— 
cy-gb	Canfod yr isaf o’r canlynol (“y gyfran is”) ar gyfer pob partner cyfatebol—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 128 
cy-gb	128 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	the proportion of the chargeable interest attributable to the partner (see paragraph 25);
cy-gb	y gyfran o’r buddiant trethadwy sydd i’w phriodoli i’r partner (gweler paragraff 25);

en-gb	the partnership share attributable to the partner (see paragraphs 26 and 27).
cy-gb	y cyfranddaliad yn y bartneriaeth sydd i’w briodoli i’r partner (gweler paragraffau 26 a 27).

en-gb	S te p 5 
cy-gb	Cam 5

en-gb	Add together the lower proportions of each corresponding partner.
cy-gb	Adio cyfrannau is pob partner cyfatebol.

en-gb	The result is the sum of the lower proportions.
cy-gb	Y canlyniad yw swm y cyfrannau is.

en-gb	R elevant o w ner 
cy-gb	P erchennog perthnasol 

en-gb	23 (1) F or the purposes of paragraph 22 (see Step 1), a person is a relevant owner if—
cy-gb	23 (1) At ddibenion paragraff 22 (gweler Cam 1), mae person yn berchennog perthnasol—

en-gb	immediately after the transaction, that person is entitled to a proportion of the chargeable interest, and
cy-gb	os oes gan y person, yn union ar ôl y trafodiad, hawl i gyfran o’r buddiant trethadwy, a

en-gb	immediately before the transaction, that person was a partner or connected with a partner.
cy-gb	os oedd y person, yn union cyn y trafodiad, yn bartner neu’n gysylltiedig â phartner.

en-gb	(2) F or the purposes of paragraph 22 and this paragraph, persons who are entitled to a chargeable interest as beneficial j oint tenants are to be taken to be entitled to the chargeable interest as beneficial tenants in common in e q ual shares.
cy-gb	(2) At ddibenion paragraff 22 a’r paragraff hwn, cymerir bod gan bersonau sydd â hawl i fuddiant trethadwy fel cyd-denantiaid llesiannol hawl i’r buddiant trethadwy fel tenantiaid ar y cyd llesiannol mewn cyfrannau cyfartal.

en-gb	C orres p ondin g p artner 
cy-gb	P artner cyfate b ol 

en-gb	24 (1) F or the purposes of paragraph 22 (see Step 2), a person is a corresponding partner in relation to a relevant owner if, immediately before the transaction—
cy-gb	24 (1) At ddibenion paragraff 22 (gweler Cam 2) mae person yn bartner cyfatebol mewn perthynas â pherchennog perthnasol os, yn union cyn y trafodiad—

en-gb	the person was a partner, and
cy-gb	oedd y person yn bartner, a

en-gb	the person was the relevant owner or was an individual connected with the relevant owner.
cy-gb	y person oedd y perchennog perthnasol neu os oedd yn unigolyn sy’n gysylltiedig â’r perchennog perthnasol.

en-gb	(2) F or the purpose of sub-paragraph (1)(b), a company is to be treated as an individual connected with the relevant owner if it—
cy-gb	(2) At ddibenion is-baragraff (1)(b) mae cwmni i’w drin fel unigolyn sy’n gysylltiedig â’r perchennog perthnasol—

en-gb	holds property as trustee, and
cy-gb	os yw’n dal eiddo fel ymddiriedolwr, a

en-gb	is connected with the relevant owner only because of section 1122(6) of the Corporation Tax Act 2010 (c. 
cy-gb	os nad yw ond yn gysylltiedig â’r perchennog perthnasol oherwydd adran 1122(6) o Ddeddf Treth Gorfforaeth 2 0 1 0 (p. 

en-gb	4) (as it has effect with the omission of subsection (6) to (e)).
cy-gb	4) (fel y mae’n cael effaith gan hepgor is-adran (6)(c) i (e)).

en-gb	P ro p ortion of c h ar g ea b le interest attri bu ta b le to corres p ondin g p artner 
cy-gb	Cyfran o fuddiant trethadwy sydd i'w phriodoli i b artner cyfate b ol

en-gb	25 F or the purposes of paragraph 22 (see Step 4), the proportion of the chargeable interest attributable to a corresponding partner is—
cy-gb	25 At ddibenion paragraff 22 (gweler Cam 4), y gyfran o’r buddiant trethadwy sydd i’w phriodoli i bartner cyfatebol—

en-gb	(a) if the partner is a corresponding partner in relation to only one relevant owner, the proportion (if any) of the chargeable interest apportioned to that partner (at Step 3) in respect of that owner;
cy-gb	(a) os yw’r partner yn bartner cyfatebol mewn perthynas ag un perchennog perthnasol yn unig, yw’r gyfran (os o gwbl) o’r buddiant trethadwy a ddosrannwyd i’r partner hwnnw (yng Ngham 3) mewn cysylltiad â’r perchennog hwnnw;

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 129 
cy-gb	129 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(b) if the partner is a corresponding partner in relation to more than one relevant owner, the sum of the proportions (if any) of the chargeable interest apportioned to that partner (at Step 3) in respect of each of those owners.
cy-gb	(b) os yw’r partner yn bartner cyfatebol mewn perthynas â mwy nag un perchennog perthnasol, yw swm y cyfrannau (os o gwbl) o’r buddiant trethadwy a ddosrannwyd i’r partner hwnnw (yng Ngham 3) mewn cysylltiad â phob un o’r perchnogion hynny.

en-gb	P artners h i p s h are attri bu ta b le to corres p ondin g p artner: 
cy-gb	Cyfranddaliad yn y b artneriaeth sydd i'w b riodoli i b artner cyfate b ol: 

en-gb	effective date of transfer b efore 20 O cto b er 200 3
cy-gb	dyddiad yr oedd trosglwyddiad yn cael effaith cyn 20 Hydref 200 3 

en-gb	26 (1) This paragraph applies for the purposes of paragraph 22 (see Step 4) where the effective date of the transfer of the relevant chargeable interest to the partnership was before 20 O ctober 2003.
cy-gb	26 (1) Mae’r paragraff hwn yn gymwys at ddibenion paragraff 22 (gweler Cam 4) pan fo’r dyddiad yr oedd trosglwyddiad y buddiant trethadwy perthnasol i’r bartneriaeth yn cael effaith cyn 2 0 Hydref 2 00 3.

en-gb	(2) Where this paragraph applies, the partnership share attributable to a corresponding partner is to be determined, as follows—
cy-gb	(2) Pan fo’r paragraff hwn yn gymwys, mae’r cyfranddaliad yn y bartneriaeth sydd i’w briodoli i bartner cyfatebol i’w bennu fel a ganlyn—

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

en-gb	F ind the partner ' s actual partnership share on the relevant date. 
cy-gb	Canfod cyfranddaliad gwirioneddol y partner yn y bartneriaeth ar y dyddiad perthnasol.

en-gb	The relevant date—
cy-gb	Y dyddiad perthnasol—

en-gb	if the partner was a partner on 19 O ctober 2003, is that date;
cy-gb	os oedd y partner yn bartner ar 19 Hydref 2 00 3, yw’r dyddiad hwnnw;

en-gb	if the partner became a partner after that date, is the date on which the partner became a partner.
cy-gb	os daeth y partner yn bartner ar ôl y dyddiad hwnnw, yw’r dyddiad y daeth y partner yn bartner.

en-gb	S te p 2 
cy-gb	Cam 2

en-gb	Add to that partnership share any increases in the partner ' s partnership share which—
cy-gb	Ychwanegu at y cyfranddaliad hwnnw yn y bartneriaeth unrhyw gynnydd yng nghyfranddaliad y partner yn y bartneriaeth—

en-gb	occur in the period beginning with the day after the relevant date and ending immediately before the transaction to which paragraph 22 applies, and
cy-gb	sy’n digwydd yn y cyfnod sy’n dechrau â’r diwrnod ar ôl y dyddiad perthnasol ac sy’n dod i ben yn union cyn y trafodiad y mae paragraff 22 yn gymwys iddo, a

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

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

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 130 
cy-gb	130 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

en-gb	P artners h i p s h are attri bu ta b le to corres p ondin g p artner: 
cy-gb	Cyfranddaliad yn y b artneriaeth sydd i'w b riodoli i b artner cyfate b ol: 

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

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

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

en-gb	(3) The conditions are—
cy-gb	(3) Yr amodau yw—

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

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

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

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

en-gb	F ind the partner ' s actual partnership share on the relevant date. 
cy-gb	Canfod cyfranddaliad gwirioneddol y partner yn y bartneriaeth ar y dyddiad perthnasol.

en-gb	The relevant date—
cy-gb	Y dyddiad perthnasol—

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

en-gb	if the partner became a partner after that date, is the date on which the partner became a partner.
cy-gb	os daeth y partner yn bartner ar ôl y dyddiad hwnnw, yw’r dyddiad y daeth y partner yn bartner.

en-gb	S te p 2 
cy-gb	Cam 2

en-gb	Add to that partnership share any increases in the partner ' s partnership share which—
cy-gb	Ychwanegu at y cyfranddaliad hwnnw yn y bartneriaeth unrhyw gynnydd yng nghyfranddaliad y partner yn y bartneriaeth—

en-gb	occur in the period beginning with the day after the relevant date and ending immediately before the transaction to which paragraph 22 applies, and
cy-gb	sy’n digwydd yn y cyfnod sy’n dechrau â’r diwrnod ar ôl y dyddiad perthnasol ac sy’n dod i ben yn union cyn y trafodiad y mae paragraff 22 yn gymwys iddo, a

en-gb	count for this purpose (see sub-paragraph (7)). 
cy-gb	sy’n cyfrif at y diben hwn (gweler is-baragraff (7)). 

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 131 
cy-gb	131 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

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

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

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

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

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

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

en-gb	PA R T 6
cy-gb	RHAN 6

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

en-gb	I ntrod u ction 
cy-gb	Rhagarweiniad

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

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

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

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

en-gb	29 (1) This paragraph applies where—
cy-gb	29 (1) Mae’r paragraff hwn yn gymwys—

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 132 
cy-gb	132 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

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

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

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

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

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

en-gb	30 (1) This paragraph applies where—
cy-gb	30 (1) M ae’r paragraff hwn yn gymwys—

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 133 
cy-gb	133 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

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

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

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

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

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

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

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

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

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

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

en-gb	F igure 11 
cy-gb	Ffigwr 11

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

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

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

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

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

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

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

en-gb	I ntrod u ction 
cy-gb	Rhagarweiniad

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 134 
cy-gb	134 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

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

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

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

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

en-gb	34 (1) This paragraph applies where—
cy-gb	34 (1) M ae’r paragraff hwn yn gymwys—

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

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

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

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

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

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

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

en-gb	(5) That proportion is—
cy-gb	(5) Y gyfran honno—

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 135 
cy-gb	135 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

en-gb	(2) Condition 1 is that—
cy-gb	(2) Amod 1 yw—

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 136 
cy-gb	136 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

en-gb	(4) Condition 3 is that—
cy-gb	(4) Amod 3 yw—

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 137 
cy-gb	137 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

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

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

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

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

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

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

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

en-gb	PA R T 9
cy-gb	RHAN 9

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

en-gb	I ntrod u ction 
cy-gb	Rhagarweiniad

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

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

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 138 
cy-gb	138 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 139 
cy-gb	139 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

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

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

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

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

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

en-gb	(3) Paragraph 2 has effect as if—
cy-gb	(3) M ae paragraff 2 yn cael effaith fel pe bai—

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

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

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

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

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

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

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

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

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

en-gb	(4) Paragraph 3 has effect as if—
cy-gb	(4) M ae paragraff 3 yn cael effaith fel pe bai—

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 140 
cy-gb	140 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

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

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

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

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

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

en-gb	for sub-paragraph (6) there were substituted—
cy-gb	y canlynol yn cael ei roi yn lle is-baragraff (6)—

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

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

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

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

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

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

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 141 
cy-gb	141 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

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

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

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

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

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

en-gb	(b) in subsection (2)—
cy-gb	(b) yn is-adran (2)—

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

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

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

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

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

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 142 
cy-gb	142 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

en-gb	IN T ER P RE TAT ION
cy-gb	DEHONGLI

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 143 
cy-gb	143 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

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

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

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

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 144 
cy-gb	144 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

en-gb	(as introd u ced b y section 42(1))
cy-gb	(a gyflwynir gan adran 42(1))

en-gb	T RU STS
cy-gb	YMDDIRJEDOLAETHAU

en-gb	O vervie w
cy-gb	Trosolwg

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 145 
cy-gb	145 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

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

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

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

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

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

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

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

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

en-gb	6 Where—
cy-gb	6 Pan fo—

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

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

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

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

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

en-gb	tax or late payment interest on that tax,
cy-gb	treth neu log taliadau hwyr ar y dreth honno,

en-gb	an amount under section 55 of TCMA (recovery of excessive repayment) or late payment interest on that amount, or
cy-gb	swm o dan adran 55 o DCRhT (adennill ad-daliad gormodol) neu log taliadau hwyr ar y swm hwnnw, neu

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 146 
cy-gb	146 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 147 
cy-gb	147 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 148 
cy-gb	148 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 9
cy-gb	ATODLEN 9

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 149 
cy-gb	149 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 10
cy-gb	ATODLEN 10

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

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

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

en-gb	IN T RO D U CT ORY
cy-gb	RHAGARWEINIAD

en-gb	O vervie w
cy-gb	Trosolwg

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

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

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

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

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

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

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

en-gb	PA R T 2
cy-gb	RI-IAN 2

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

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

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 150 
cy-gb	150 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 151 
cy-gb	151 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

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

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

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

en-gb	PA R T 3
cy-gb	RI-IAN 3

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

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

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

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

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

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

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

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

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

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

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

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

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

en-gb	Section 1124 of the Corporation Tax Act 2010 (c. 
cy-gb	M ae adran 1124 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p. 

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 152 
cy-gb	152 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	PA R T 4
cy-gb	RI-IAN 4

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

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

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

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

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

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

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

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

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

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

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

en-gb	PA R T 5
cy-gb	RHAN 5 

en-gb	IN T ER P RE TAT ION
cy-gb	DEHONGLI

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

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

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

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

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 153 
cy-gb	153 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 11
cy-gb	ATODLEN 11

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

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

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

en-gb	IN T RO D U CT ORY
cy-gb	RHAGARWEINIAD

en-gb	O vervie w
cy-gb	Trosolwg

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

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

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

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

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

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

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

en-gb	I nter p retation 
cy-gb	Dehongli

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

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

en-gb	3) 
cy-gb	3)

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 154 
cy-gb	154 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	PA R T 2
cy-gb	RI-IAN 2

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 155 
cy-gb	155 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	PA R T 3
cy-gb	RI-IAN 3

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

en-gb	I ntrod u ction 
cy-gb	Rhagarweiniad

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

en-gb	C ondition 1 
cy-gb	Amod 1

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

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

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

en-gb	C ondition 2 
cy-gb	Amod 2

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

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