en-gb	the original buyer would, in the absence of this paragraph, be liable to pay tax in respect of the land transaction given effect by the completion of the original contract or treated as having been given effect by the substantial performance of the original contract,
cy-gb	pe bai’r prynwr gwreiddiol, oni bai am y paragraff hwn, yn atebol am dalu treth mewn cysylltiad â’r trafodiad tir y rhoddir effaith iddo drwy gwblhau’r contract gwreiddiol neu y caiff ei drin fel bod effaith wedi ei rhoi iddo drwy gyflawni’r contract gwreiddiol yn sylweddol,

en-gb	the performance of the qualifying subsale takes place at the same time as, and in connection with, the performance of the original contract, and
cy-gb	os cyflawnir yr is-werthiant cymwys ar yr un pryd â chyflawni’r contract gwreiddiol, ac mewn cysylltiad â hynny, a

en-gb	relief is claimed in respect of the land transaction mentioned in paragraph (b).
cy-gb	os hawlir rhyddhad mewn cysylltiad â’r trafodiad tir a grybwyllir ym mharagraff (b).

en-gb	(2) If the subject-matter of the qualifying subsale is the whole of the subject-matter of the original contract, the original buyer is relieved from tax in respect of the land transaction mentioned in sub-paragraph (1)(b).
cy-gb	(2) Os testun yr is-werthiant cymwys yw holl destun y contract gwreiddiol, mae’r prynwr gwreiddiol wedi ei ryddhau rhag treth mewn cysylltiad â’r trafodiad tir a grybwyllir yn is-baragraff (1)(b).

en-gb	(3) If the subject-matter of the qualifying subsale is part of the subject-matter of the original contract, the amount of consideration for the land transaction mentioned in subparagraph (1)(b) is taken to be—
cy-gb	(3) Os yw testun yr is-werthiant cymwys yn rhan o destun y contract gwreiddiol, cymerir mai swm y gydnabyddiaeth ar gyfer y trafodiad tir a grybwyllir yn is-baragraff (1)(b) yw—

en-gb	OC−QS
cy-gb	CG−IC

en-gb	OC is the amount that the consideration would be apart from this sub-paragraph, and
cy-gb	CG yw’r swm y byddai’r gydnabyddiaeth oni bai am yr is-baragraff hwn, a

en-gb	QS is so much of OC as is referable to the subject-matter of the qualifying subsale, and OC may be reduced more than once if there is more than one qualifying subsale.
cy-gb	IC yw hynny o CG sydd i’w briodoli i destun yr is-werthiant cymwys, a chaniateir gostwng CG fwy nag unwaith os oes mwy nag un is-werthiant cymwys.

en-gb	(4) But no relief is available under this paragraph if—
cy-gb	(4) Ond nid oes unrhyw ryddhad ar gael o dan y paragraff hwn—

en-gb	the original contract had been substantially performed when the qualifying subsale was entered into, or
cy-gb	os oedd y contract gwreiddiol wedi ei gyflawni’n sylweddol pan ymrwymwyd i’r is-werthiant cymwys, neu

en-gb	the transaction effected, or treated as effected, by the performance of the qualifying subsale is relieved from tax by virtue of Schedule 10 (alternative property finance reliefs).
cy-gb	os yw’r trafodiad y rhoddir effaith iddo, neu y caiff ei drin fel bod effaith wedi ei rhoi iddo drwy gyflawni’r is-werthiant cymwys wedi ei ryddhau rhag treth yn rhinwedd Atodlen 10 (rhyddhad cyllid eiddo arall).

en-gb	(5) For the purposes of this paragraph, a contract for a land transaction is taken to be “performed” when it is substantially performed or completed (whichever is earlier).
cy-gb	(5) At ddibenion y paragraff hwn, cymerir bod contract ar gyfer trafodiad tir wedi “ei gyflawni” pan fydd wedi ei gyflawni’n sylweddol neu wedi ei gwblhau (pa un bynnag sydd gynharaf).

en-gb	(6) A pre-completion transaction is a “qualifying subsale” if it is a contract under which the original buyer contracts to sell the whole or part of the subject-matter of the original contract to the transferee.
cy-gb	(6) Mae trafodiad cyn-gwblhau yn “is-werthiant cymwys” os yw’n gontract y mae’r prynwr gwreiddiol yn contractio oddi tano i werthu holl destun neu ran o destun y contract gwreiddiol i’r trosglwyddai.

en-gb	(7) If a transaction is a qualifying subsale in relation to more than one contract such as is mentioned in paragraph 2(1)(a), this paragraph applies separately in relation to each such original contract for the purpose of determining what relief, if any, may be available with respect to the land transaction in question.
cy-gb	(7) Os yw trafodiad yn is-werthiant cymwys mewn perthynas â mwy nag un contract fel a grybwyllir ym mharagraff 2(1)(a), mae’r paragraff hwn yn gymwys ar wahân mewn perthynas â phob contract gwreiddiol o’r fath at ddiben pennu pa ryddhad, os o gwbl, a all fod ar gael mewn cysylltiad â’r trafodiad tir o dan sylw.

en-gb	INTERPRETATION AND INDEX
cy-gb	DEHONGLI A MYNEGAI

en-gb	“contract” (“contract”) includes any agreement;
cy-gb	mae “contract” (“contract”) yn cynnwys unrhyw gytundeb;

en-gb	“transfer” (“trosglwyddiad”) includes any instrument.
cy-gb	mae “trosglwyddiad” (“transfer”) yn cynnwys unrhyw offeryn.

en-gb	Index of expressions defined in this Schedule
cy-gb	Mynegai o'r ymadroddion a ddiffinnir yn yr Atodlen hon

en-gb	21 The following Table lists expressions defined or otherwise explained in this Schedule.
cy-gb	21 Mae’r Tabl a ganlyn yn rhestru’r ymadroddion a ddiffinnir neu a esbonnir fel arall yn yr Atodlen hon.

en-gb	Table 1
cy-gb	Tabl 1

en-gb	Paragraph
cy-gb	Paragraff

en-gb	“additional notional land transaction”
cy-gb	(“additional notional land transaction”)

en-gb	(“trafodiad tir tybiannol ychwanegol”)
cy-gb	“trafodiad tir tybiannol ychwanegol”

en-gb	Paragraph 8(3)
cy-gb	Paragraff 8(3)

en-gb	“assignment of rights” (“aseinio hawliau”)
cy-gb	“aseinio hawliau” (“assignment of rights”)

en-gb	Paragraph 6
cy-gb	Paragraff 6

en-gb	“contract” (“contract”)
cy-gb	“contract” (“contract”)

en-gb	“free-standing transfer” (“trosglwyddiadannibynnol”)
cy-gb	“trosglwyddiad annibynnol” (“free-standing

en-gb	“notional land transaction” (“trafodiad tirtybiannol”)
cy-gb	“trafodiad tir tybiannol” (“notional land

en-gb	“original buyer” (“prynwr gwreiddiol”) and
cy-gb	“prynwr gwreiddiol” (“original buyer”) a

en-gb	“original contract” (“contract gwreiddiol”)
cy-gb	“contract gwreiddiol” (“original contract”)

en-gb	Paragraph 2(1)(a)15(4))(but see also paragraph
cy-gb	Paragraff 2(1)(a) (ond gweler hefyd baragraff 15(4))

en-gb	“part of the subject-matter of the original contract” (“rhan o destun y contract gwreiddiol”)
cy-gb	“rhan o destun y contract gwreiddiol” (“part of the subject-matter of the original contract”)

en-gb	“pre-completion transaction” (“trafodiad cyn- gwblhau”)
cy-gb	“trafodiad cyn-gwblhau” (“pre-completion

en-gb	“qualifying subsale” (“is-werthiant cymwys”)
cy-gb	“is-werthiant cymwys” (“qualifying subsale”)

en-gb	“subject-matter” (“testun”) (of a pre-completion transaction)
cy-gb	“testun” (“subject-matter”) (trafodiad cyn-gwblhau)

en-gb	“transfer” (“trosglwyddiad”)
cy-gb	“trosglwyddiad” (“transfer”)

en-gb	“the transferee” (“y trosglwyddai”) (in relation to a pre-completion transaction)
cy-gb	“y trosglwyddai” (“the transferee”) (mewn perthynas â thrafodiad cyn-gwblhau)

en-gb	Paragraph 3(1)(a)
cy-gb	Paragraff 3(1)(a)

en-gb	“the transferor” (“y trosglwyddwr”) (in relation to a pre-completion transaction)
cy-gb	“y trosglwyddwr” (“the transferor”) (mewn perthynas â thrafodiad cyn-gwblhau)

en-gb	TRANSACTIONS EXEMPT FROM CHARGE No chargeable consideration
cy-gb	TRAFODIADAU SY’N ESEMPT RHAG CODI TRETH ARNYNT Dim cydnabyddiaeth drethadwy

en-gb	1 A land transaction is exempt from charge if there is no chargeable consideration for the
cy-gb	1 Mae trafodiad tir yn esempt rhag codi treth arno os nad oes unrhyw gydnabyddiaeth

en-gb	transaction (but see section 22 (deemed market value)).
cy-gb	drethadwy ar gyfer y trafodiad (ond gweler adran 22 (gwerth marchnadol tybiedig)).

en-gb	Acquisitions by the Crown
cy-gb	Caffaeliadau gan y Goron

en-gb	2 A land transaction under which the buyer is any of the following is exempt from charge —
cy-gb	2 Mae trafodiad tir yn esempt rhag codi treth arno pan fo’r prynwr oddi tano yn unrhyw un neu ragor o’r canlynol—

en-gb	the Welsh Ministers, the First Minister, the Counsel General to the Welsh Government;
cy-gb	Gweinidogion Cymru, Prif Weinidog Cymru, Cwnsler Cyffredinol Llywodraeth Cymru;

en-gb	a Minister of the Crown;
cy-gb	un o Weinidogion y Goron;

en-gb	the Scottish Ministers;
cy-gb	Gweinidogion yr Alban;

en-gb	a Northern Ireland department;
cy-gb	adran yng Ngogledd Iwerddon;

en-gb	the Corporate Officer of the House of Lords;
cy-gb	Swyddog Corfforaethol T’r Arglwyddi;

en-gb	the Corporate Officer of the House of Commons;
cy-gb	Swyddog Corfforaethol T’r Cyffredin;

en-gb	the Scottish Parliamentary Corporate Body;
cy-gb	Corff Corfforaethol Senedd yr Alban;

en-gb	the Northern Ireland Assembly Commission.
cy-gb	Comisiwn Cynulliad Gogledd Iwerddon.

en-gb	Transactions in connection with divorce etc.
cy-gb	Trafodiadau mewn cysylltiad ag ysgariad etc.

en-gb	3 A transaction between one party to a marriage and the other (whether or not the
cy-gb	3 Mae trafodiad rhwng un parti i briodas a’r llall (pa un a yw’r briodas yn dal mewn bod ar

en-gb	marriage is subsisting at the time of the transaction) is exempt from charge if it is effected —
cy-gb	adeg y trafodiad ai peidio) yn esempt rhag codi treth arno os rhoddir effaith iddo—

en-gb	(a) in pursuance of an order of a court made on granting in respect of the parties a decree of divorce, nullity of marriage or judicial separation;
cy-gb	(a) yn unol â gorchymyn llys a wneir wrth ganiatau archddyfarniad ysgariad, dirymedd priodas neu ymwahaniad cyfreithiol mewn cysylltiad â’r partIon;

en-gb	(b) in pursuance of an order of a court made in connection with the dissolution or annulment of the marriage, or the parties' judicial separation, at any time after the granting of such a decree as mentioned in paragraph (a);
cy-gb	(b) yn unol â gorchymyn llys a wneir mewn cysylltiad â diddymiad neu ddirymiad y briodas, neu ymwahaniad cyfreithiol y partIon, ar unrhyw adeg ar ôl caniatáu archddyfarniad o’r fath fel y crybwyllir ym mharagraff (a);

en-gb	(c) in pursuance of—
cy-gb	(c) yn unol â—

en-gb	an order of a court made at any time under section 22A, 23A or 24A of the Matrimonial Causes Act 1973 (c.
cy-gb	gorchymyn llys a wneir ar unrhyw adeg o dan adran 22A, 23A neu 24A o Ddeddf Achosion Priodasol 1973 (p.

en-gb	18), or
cy-gb	18), neu

en-gb	an incidental order of a court made under section 8(2) of the Family Law (Scotland) Act 1985 (c.
cy-gb	gorchymyn llys atodol a wneir o dan adran 8(2) o Ddeddf Cyfraith Teulu (Yr Alban) 1985 (p.

en-gb	37) by virtue of section 14(1) of that Act;
cy-gb	37) yn rhinwedd adran 14(1) o’r Ddeddf honno;

en-gb	(d) at any time in pursuance of an agreement of the parties made in contemplation or otherwise in connection with the dissolution or annulment of the marriage, their judicial separation or the making of a separation order in respect of them.
cy-gb	(d) ar unrhyw adeg yn unol â chytundeb y partIon a wneir gan ddisgwyl diddymiad neu ddirymiad y briodas, eu hymwahaniad cyfreithiol neu wneud gorchymyn gwahanu mewn cysylltiad â hwy, neu fel arall mewn cysylltiad â hynny.

en-gb	Transactions in connection with dissolution of civil partnership etc.
cy-gb	Trafodiadau mewn cysylltiad a diddymiad partneriaeth sifil etc.

en-gb	4 A transaction between one party to a civil partnership and the other (whether or not the
cy-gb	4 Mae trafodiad rhwng un parti i bartneriaeth sifil a’r llall (pa un a yw’r bartneriaeth sifil

en-gb	civil partnership is subsisting at the time of the transaction) is exempt from charge if it is effected—
cy-gb	yn dal mewn bod ar adeg y trafodiad ai peidio) yn esempt rhag codi treth arno os rhoddir effaith iddo—

en-gb	(a) in pursuance of an order of a court made on granting in respect of the parties an order or decree for the dissolution or annulment of the civil partnership or their judicial separation;
cy-gb	(a) yn unol â gorchymyn llys a wneir wrth ganiatau gorchymyn neu archddyfarniad mewn cysylltiad â’r partIon ar gyfer diddymiad neu ddirymiad y bartneriaeth sifil neu eu hymwahaniad cyfreithiol;

en-gb	(b) in pursuance of an order of a court made in connection with the dissolution or annulment of the civil partnership, or the parties' judicial separation, at any time after the granting of such an order or decree as mentioned in paragraph (a);
cy-gb	(b) yn unol â gorchymyn llys a wneir mewn cysylltiad â diddymiad neu ddirymiad y bartneriaeth sifil, neu ymwahaniad cyfreithiol y partIon, ar unrhyw adeg ar ôl caniatáu gorchymyn neu archddyfarniad o’r fath fel y crybwyllir ym mharagraff (a);

en-gb	an order of a court made at any time under any provision of Schedule 5 to the Civil Partnership Act 2004 (c.
cy-gb	gorchymyn llys a wneir ar unrhyw adeg o dan unrhyw un neu ragor o ddarpariaethau Atodlen 5 i Ddeddf Partneriaeth Sifil 2004 (p.

en-gb	33) that corresponds to section 22A, 23A or 24A of the Matrimonial Causes Act 1973 (c.
cy-gb	33) sy’n cyfateb i adran 22A, 23A neu 24A o Ddeddf Achosion Priodasol 1973 (p.

en-gb	an incidental order of a court made under any provision of the Civil Partnership Act 2004 (c.
cy-gb	gorchymyn llys atodol a wneir o dan unrhyw un neu ragor o ddarpariaethau Deddf Partneriaeth Sifil 2004 (p.

en-gb	33) that corresponds to section 8(2) of the Family Law (Scotland) Act 1985 (c.
cy-gb	33) sy’n cyfateb i adran 8(2) o Ddeddf Cyfraith Teulu (Yr Alban) 1985 (p.

en-gb	37) by virtue of section 14(1) of that Act of 1985;
cy-gb	37) yn rhinwedd adran 14(1) o’r Ddeddf 1985 honno;

en-gb	(d) at any time in pursuance of an agreement of the parties made in contemplation of or otherwise in connection with the dissolution or annulment of the civil partnership, their judicial separation or the making of a separation order in respect of them.
cy-gb	(d) ar unrhyw adeg yn unol â chytundeb y partIon a wneir gan ddisgwyl diddymiad neu ddirymiad y bartneriaeth sifil, eu hymwahaniad cyfreithiol neu wneud gorchymyn gwahanu mewn cysylltiad â hwy, neu fel arall mewn cysylltiad â hynny.

en-gb	Assents and appropriations by personal representatives
cy-gb	Cydsyniadau a pherchnogiadau gan gynrychiolwyr personol

en-gb	5 (1) The acquisition of property by a person in or towards satisfaction of the person's entitlement under or in relation to the will of a deceased person, or on the intestacy of a deceased person, is exempt from charge.
cy-gb	5 (1) Mae caffael eiddo gan berson wrth ddiwallu hawlogaeth y person o dan neu mewn perthynas ag ewyllys person ymadawedig, neu tuag at hynny, neu ar ddiewyllysedd person ymadawedig, yn esempt rhag codi treth arno.

en-gb	Sub-paragraph (1) does not apply if the person acquiring the property gives any consideration for it, other than the assumption of secured debt.
cy-gb	Nid yw is-baragraff (1) yn gymwys os yw’r person sy’n caffael yr eiddo yn rhoi unrhyw gydnabyddiaeth amdano, ac eithrio ysgwyddo dyled sicredig.

en-gb	Where sub-paragraph (1) does not apply because of sub-paragraph (2), the chargeable consideration for the transaction is determined in accordance with paragraph 9(1) of Schedule 4.
cy-gb	Pan na fo is-baragraff (1) yn gymwys oherwydd is-baragraff (2), pennir y gydnabyddiaeth drethadwy ar gyfer y trafodiad yn unol â pharagraff 9(1) o Atodlen 4.

en-gb	In this paragraph—
cy-gb	Yn y paragraff hwn—

en-gb	“debt” ("dyled") means an obligation, whether certain or contingent, to pay a sum of money either immediately or at a future date, and
cy-gb	ystyr “dyled” ("debt") yw rhwymedigaeth, pa un ai’n bendant neu’n ddibynnol, i dalu swm o arian naill ai ar unwaith neu ar ddyddiad yn y dyfodol, ac

en-gb	“secured debt” ("dyled sicredig") means debt that, immediately after the death of the deceased person, is secured on the property.
cy-gb	ystyr “dyled sicredig” ("secured debt") yw dyled a sicrheir ar yr eiddo yn union ar ôl marwolaeth y person ymadawedig.

en-gb	Variation of testamentary dispositions etc.
cy-gb	Amrywio gwarediadau testamentaidd etc.

en-gb	6 (1) A transaction following a person's death that varies a disposition (whether effected by
cy-gb	6 (1) Pan fydd person yn marw, mae trafodiad sy’n amrywio gwarediad eiddo (pa un a roddir

en-gb	will, under the law relating to intestacy or otherwise) of property of which the deceased was competent to dispose is exempt from charge if the following conditions are met.
cy-gb	effaith iddo gan ewyllys, o dan y gyfraith mewn perthynas â diewyllysedd neu fel arall) yr oedd yr ymadawedig yn gymwys i’w waredu yn esempt rhag codi treth arno os bodlonir yr amodau a ganlyn.

en-gb	that the transaction is carried out within the period of two years after a person's death, and
cy-gb	bod y trafodiad yn cael ei gyflawni o fewn y cyfnod o ddwy flynedd ar ôl marwolaeth person, a

en-gb	that no consideration in money or money's worth other than the making of a variation of another such disposition is given for it.
cy-gb	na roddir unrhyw gydnabyddiaeth ariannol na chyfwerth ariannol ar ei gyfer ac eithrio amrywio gwarediad arall o’r fath.

en-gb	(3) Where the condition in sub-paragraph (2)(b) is not met, the chargeable consideration for the transaction is determined in accordance with paragraph 9(3) of Schedule 4.
cy-gb	(3) Pan na fo’r amod yn is-baragraff (2)(b) wedi ei gyflawni, pennir y gydnabyddiaeth drethadwy ar gyfer y trafodiad yn unol â pharagraff 9(3) o Atodlen 4.

en-gb	(4) This paragraph applies whether or not the administration of the estate is complete or the property has been distributed in accordance with the original dispositions.
cy-gb	(4) Mae’r paragraff hwn yn gymwys pa un a yw gweinyddiad yr ystad wedi ei gwblhau ai peidio neu pa un a yw’r eiddo wedi ei ddosbarthu yn unol â’r gwarediadau gwreiddiol ai peidio.

en-gb	Power to add, remove or vary exemptions
cy-gb	Pzer i ychwanegu, i dynnu ymaith neu i amrywio esemptiadau

en-gb	7 The Welsh Ministers may by regulations amend this Schedule so as to—
cy-gb	7 Caiff Gweinidogion Cymru drwy reoliadau ddiwygio’r Atodlen hon er mwyn—

en-gb	provide for any other description of land transaction to be exempt from charge;
cy-gb	darparu i drafodiad tir o unrhyw ddisgrifiad arall fod yn esempt rhag codi treth arno;

en-gb	provide that a description of land transaction is no longer exempt from charge;
cy-gb	darparu nad yw disgrifiad o drafodiad tir yn esempt rhag codi treth arno mwyach;

en-gb	vary a description of land transaction that is exempt from charge.
cy-gb	amrywio disgrifiad o drafodiad tir sy’n esempt rhag codi treth arno.

en-gb	CHARGEABLE CONSIDERATION
cy-gb	CYDNABYDDIAETH DRETHADWY

en-gb	Money or money's worth
cy-gb	Arian neu gyfwerth ariannol

en-gb	1 The chargeable consideration for a transaction is, except as otherwise provided, any
cy-gb	1 Y gydnabyddiaeth drethadwy ar gyfer trafodiad, oni ddarperir fel arall, yw unrhyw

en-gb	consideration in money or money's worth given for the subject-matter of the transaction, directly or indirectly, by the buyer or a person connected with the buyer.
cy-gb	gydnabyddiaeth mewn arian neu gyfwerth ariannol a roddir am destun y trafodiad, yn uniongyrchol neu’n anuniongyrchol, gan y prynwr neu gan berson sy’n gysylltiedig â’r prynwr.

en-gb	Value added tax
cy-gb	Treth ar werth

en-gb	2 The chargeable consideration for a transaction includes any value added tax chargeable
cy-gb	2 Mae’r gydnabyddiaeth drethadwy ar gyfer trafodiad yn cynnwys unrhyw dreth ar werth

en-gb	in respect of the transaction, other than value added tax chargeable by virtue of an option to tax any land under Part 1 of Schedule 10 to the Value Added Tax Act 1994 (c.
cy-gb	sydd i’w chodi mewn cysylltiad â’r trafodiad, ac eithrio treth ar werth sydd i’w chodi yn rhinwedd opsiwn i drethu unrhyw dir o dan Ran 1 o Atodlen 10 i Ddeddf Treth ar Werth 1994 (p.

en-gb	23) made after the effective date of the transaction.
cy-gb	23) a wneir ar ôl y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	Postponed consideration
cy-gb	Cydnabyddiaeth ohiriedig

en-gb	3 The amount or value of the chargeable consideration for a transaction is to be determined
cy-gb	3 Mae swm neu werth y gydnabyddiaeth drethadwy ar gyfer trafodiad i’w bennu heb

en-gb	without any discount for postponement of the right to receive it or any part of it.
cy-gb	unrhyw ddisgownt am ohirio’r hawl i’w gael neu i gael unrhyw ran ohono.

en-gb	Just and reasonable apportionment
cy-gb	Dosrannu teg a rhesymol

en-gb	4 (1) For the purposes of this Act, consideration attributable—
cy-gb	4 (1) At ddibenion y Ddeddf hon, mae cydnabyddiaeth sydd i’w phriodoli—

en-gb	to two or more land transactions,
cy-gb	i ddau drafodiad tir neu ragor,

en-gb	in part to a land transaction and in part to another matter, or
cy-gb	yn rhannol i drafodiad tir ac yn rhannol i fater arall, neu

en-gb	in part to matters making it chargeable consideration and in part to other matters, is to be apportioned on a just and reasonable basis.
cy-gb	yn rhannol i faterion sy’n ei gwneud yn gydnabyddiaeth drethadwy ac yn rhannol i faterion eraill,i’w dosrannu ar sail deg a rhesymol.

en-gb	If the consideration is not so apportioned, this Act has effect as if it had been so apportioned.
cy-gb	Os na chaiff y gydnabyddiaeth ei dosrannu felly, mae’r Ddeddf hon yn cael effaith fel pe bai wedi ei dosrannu felly.

en-gb	For the purposes of this paragraph, any consideration given for what is in substance one bargain is to be treated as attributable to all the elements of the bargain, even though—
cy-gb	At ddibenion y paragraff hwn, mae unrhyw gydnabyddiaeth a roddir am yr hyn sydd, yn ei hanfod, yn un fargen i’w thrin fel pe bai i’w phriodoli i holl elfennau’r fargen—

en-gb	separate consideration is, or purports to be, given for different elements of the bargain, or
cy-gb	er bod cydnabyddiaeth ar wahân yn cael ei rhoi, neu yr honnir ei bod yn cael ei rhoi, ar gyfer elfennau gwahanol o’r fargen, neu

en-gb	there are, or purport to be, separate transactions in respect of different elements of the bargain.
cy-gb	er bod, neu yr honnir bod, trafodiadau ar wahân mewn cysylltiad ag elfennau gwahanol o’r fargen.

en-gb	5 (1) This paragraph applies to determine the chargeable consideration where one or more land transactions are entered into by a person (alone or jointly) as buyer wholly or partly in consideration of one or more other land transactions being entered into by that person (alone or jointly) as seller.
cy-gb	5 (1) Mae’r paragraff hwn yn gymwys wrth bennu’r gydnabyddiaeth drethadwy pan fo person (ar ei ben ei hun neu ar y cyd) yn ymrwymo i un trafodiad tir neu ragor fel prynwr yn gydnabyddiaeth lwyr neu rannol y bydd y person hwnnw (ar ei ben ei hun neu ar y cyd) yn ymrwymo i un trafodiad tir neu ragor fel gwerthwr.

en-gb	“relevant transaction” means any of those transactions, and
cy-gb	ystyr “trafodiad perthnasol” yw unrhyw un neu ragor o’r trafodiadau hynny, a

en-gb	“relevant acquisition” means a relevant transaction entered into as buyer and “relevant disposal” means a relevant transaction entered into as seller.
cy-gb	ystyr “caffaeliad perthnasol” yw trafodiad perthnasol yr ymrwymir iddo fel prynwr ac ystyr “gwarediad perthnasol” yw trafodiad perthnasol yr ymrwymir iddo fel gwerthwr.

en-gb	(3) The following rules apply if the subject-matter of any of the relevant transactions is a major interest in land—
cy-gb	(3) Mae’r rheolau a ganlyn yn gymwys os prif fuddiant mewn tir yw testun unrhyw un neu ragor o’r trafodiadau perthnasol—

en-gb	(a) where a single relevant acquisition is made, the chargeable consideration for the acquisition is—
cy-gb	(a) pan wneir caffaeliad perthnasol unigol, y gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw—

en-gb	the market value of the subject-matter of the acquisition as at the effective date of the transaction,
cy-gb	gwerth marchnadol testun y caffaeliad ar y dyddiad y mae’r trafodiad yn cael effaith,

en-gb	if the acquisition is the grant of a lease at a rent, that rent, and
cy-gb	os rhoi les am rent yw’r caffaeliad, y rhent hwnnw, a

en-gb	any value added tax chargeable in respect of that acquisition as at the effective date of the transaction;
cy-gb	unrhyw dreth ar werth sydd i’w chodi mewn cysylltiad â’r caffaeliad hwnnw ar y dyddiad y mae’r trafodiad yn cael effaith;

en-gb	(b) where two or more relevant acquisitions are made, the chargeable consideration for each relevant acquisition is—
cy-gb	(b) pan wneir dau gaffaeliad perthnasol neu ragor, y gydnabyddiaeth drethadwy ar gyfer pob caffaeliad perthnasol yw—

en-gb	any value added tax chargeable in respect of that acquisition as at the effective date of the transaction.
cy-gb	unrhyw dreth ar werth sydd i’w chodi mewn cysylltiad â’r caffaeliad hwnnw ar y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	(4) In determining market value for the purpose of sub-paragraph (3)(a)(i) and (b)(i), no account is to be taken of a reduction in what would otherwise be the market value of the subject-matter where the reduction is the result of anything done, the main purpose or one of the main purposes of which, is to avoid tax (whether by the buyer or any other person).
cy-gb	(4) Wrth bennu gwerth marchnadol at ddiben is-baragraff (3)(a)(i) a (b)(i), rhaid diystyru gostyngiad yn yr hyn a fyddai, fel arall, yn werth marchnadol y testun pan fo’r gostyngiad yn deillio o unrhyw beth a wneir (boed gan y prynwr neu gan unrhyw berson arall) i osgoi treth, a bod hynny’n brif ddiben iddo, neu’n un o’i brif ddibenion.

en-gb	(5) The following rules apply if the subject-matter of none of the relevant transactions is a major interest in land—
cy-gb	(5) Mae’r rheolau a ganlyn yn gymwys os nad prif fuddiant mewn tir yw testun unrhyw un o’r trafodiadau perthnasol—

en-gb	where a single relevant acquisition is made in consideration of one or more relevant disposals, the chargeable consideration for the acquisition is the amount or value of any chargeable consideration other than the disposal or disposals that is given for the acquisition;
cy-gb	pan wneir caffaeliad perthnasol unigol yn gydnabyddiaeth ar gyfer un gwarediad perthnasol neu ragor, y gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw swm neu werth unrhyw gydnabyddiaeth drethadwy ac eithrio’r gwarediad neu’r gwarediadau a roddir am y caffaeliad;

en-gb	where two or more relevant acquisitions are made in consideration of one or more relevant disposals, the chargeable consideration for each relevant acquisition is the appropriate proportion of the amount or value of any chargeable consideration other than the disposal or disposals that is given for the acquisitions.
cy-gb	pan wneir dau gaffaeliad perthnasol neu ragor yn gydnabyddiaeth ar gyfer un gwarediad perthnasol neu ragor, y gydnabyddiaeth drethadwy ar gyfer pob caffaeliad perthnasol yw’r gyfran briodol o swm neu werth unrhyw gydnabyddiaeth drethadwy ac eithrio’r gwarediad neu’r gwarediadau a roddir am y caffaeliadau.

en-gb	(6) For the purposes of sub-paragraph (5)(b) the appropriate proportion is—
cy-gb	(6) At ddibenion is-baragraff (5)(b) y gyfran briodol yw—

en-gb	MV I TMV
cy-gb	GM ICGM

en-gb	where—
cy-gb	pan—

en-gb	MV is the market value of the subject-matter of the acquisition for which the chargeable consideration is being determined, and
cy-gb	GM yw gwerth marchnadol testun y caffaeliad y pennir y gydnabyddiaeth drethadwy ar ei gyfer, ac

en-gb	TMV is the total market value of the subject-matter of all the relevant acquisitions.
cy-gb	CGM yw cyfanswm gwerth marchnadol testun yr holl gaffaeliadau perthnasol.

en-gb	This paragraph has effect subject to paragraph 6 (partition etc.:
cy-gb	Mae’r paragraff hwn yn cael effaith yn ddarostyngedig i baragraff 6 (darnddosbarthu etc.:

en-gb	disregard of existing interest).
cy-gb	diystyru buddiant presennol).

en-gb	This paragraph does not apply in a case to which paragraph 18 (arrangements involving public or educational bodies) applies.
cy-gb	Nid yw’r paragraff hwn yn gymwys mewn achos y mae paragraff 18 (trefniadau sy’n ymwneud â chyrff cyhoeddus neu addysgol) yn gymwys iddo.

en-gb	Partition etc.:
cy-gb	Darnddosbarthu etc.:

en-gb	disregard of existing interest
cy-gb	diystyru buddiant presennol

en-gb	6 In the case of a land transaction giving effect to a partition or division of a chargeable
cy-gb	6 Yn achos trafodiad tir sy’n rhoi effaith i ddarnddosbarthu neu rannu buddiant trethadwy

en-gb	interest to which persons are jointly entitled, the share of the interest held by the buyer immediately before the partition or division does not count as chargeable consideration.
cy-gb	y mae gan bersonau hawl iddo ar y cyd, nid yw’r gyfran o’r buddiant a ddelir gan y prynwr yn union cyn y darnddosbarthu neu’r rhannu yn cyfrif fel cydnabyddiaeth drethadwy.

en-gb	Valuation of non-monetary consideration
cy-gb	Prisio cydnabyddiaeth anariannol

en-gb	7 Except as otherwise provided, the value of any chargeable consideration for a land
cy-gb	7 Oni ddarperir fel arall, cymerir mai gwerth unrhyw gydnabyddiaeth drethadwy ar gyfer

en-gb	transaction, other than—
cy-gb	trafodiad tir, ac eithrio—

en-gb	money (whether in sterling or another currency), or
cy-gb	arian (boed mewn sterling neu mewn arian arall), neu

en-gb	debt as defined for the purposes of paragraph 8 (debt as consideration), is to be taken to be its market value at the effective date of the transaction.
cy-gb	dyled fel y’i diffinnir at ddibenion paragraff 8 (dyled fel cydnabyddiaeth), yw ei werth marchnadol ar y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	Debt as consideration
cy-gb	Dyled fel cydnabyddiaeth

en-gb	8 (1) Where the chargeable consideration for a land transaction consists in whole or in part
cy-gb	8 (1) Pan fo’r gydnabyddiaeth drethadwy ar gyfer trafodiad tir yn llwyr neu’n rhannol ar

en-gb	of —
cy-gb	ffurf—

en-gb	the satisfaction or release of debt due to the buyer or owed by the seller, or
cy-gb	ad-dalu neu ollwng dyled sy’n ddyledus i’r prynwr neu gan y gwerthwr, neu

en-gb	the assumption of existing debt by the buyer,
cy-gb	ysgwyddo dyled bresennol gan y prynwr,

en-gb	the amount of debt satisfied, released or assumed is to be taken to be the whole or, as the case may be, part of the chargeable consideration for the transaction.
cy-gb	cymerir mai swm y ddyled a ad-delir, a ollyngir neu a ysgwyddir yw’r holl gydnabyddiaeth drethadwy ar gyfer y trafodiad, neu ran ohoni, yn ôl y digwydd.

en-gb	(2) But where the chargeable consideration for a land transaction consists in whole or in part of both—
cy-gb	(2) Ond pan fo’r gydnabyddiaeth drethadwy ar gyfer trafodiad tir yn llwyr neu’n rhannol ar ffurf y canlynol ill dau—

en-gb	the satisfaction or release of debt owed by the seller, and
cy-gb	ad-dalu neu ollwng dyled sy’n ddyledus gan y gwerthwr, a

en-gb	the assumption of that debt by the buyer,
cy-gb	ysgwyddo’r ddyled honno gan y prynwr,

en-gb	the amount of debt assumed is to be taken to be the whole or, as the case may be, part of the chargeable consideration for the transaction.
cy-gb	tybir mai swm y ddyled a ysgwyddir yw’r holl gydnabyddiaeth drethadwy neu ran ohoni, yn ôl y digwydd.

en-gb	debt is secured on the subject-matter of a land transaction immediately before and immediately after the transaction, and
cy-gb	dyled yn cael ei sicrhau ar destun trafodiad tir yn union cyn y trafodiad ac yn union ar ei ôl, a

en-gb	the rights or liabilities in relation to that debt of any party to the transaction are changed as a result of or in connection with the transaction,
cy-gb	hawliau neu rwymedigaethau, mewn perthynas â’r ddyled honno, unrhyw barti i’r trafodiad yn newid o ganlyniad i’r trafodiad neu mewn cysylltiad â’r trafodiad,

en-gb	then for the purposes of this paragraph there is an assumption of that debt by the buyer, and that assumption of debt constitutes chargeable consideration for the transaction.
cy-gb	yna at ddibenion y paragraff hwn mae’r prynwr yn ysgwyddo’r ddyled honno, ac mae’r ysgwyddo dyled hwnnw yn gydnabyddiaeth drethadwy ar gyfer y trafodiad.

en-gb	(4) Where in a case in which sub-paragraph (1)(b) or (2) applies—
cy-gb	(4) Mewn achos y mae is-baragraff (1)(b) neu (2) yn gymwys iddo—

en-gb	the debt assumed is or includes debt secured on the property forming the subject-matter of the transaction, and
cy-gb	pan fo’r ddyled a ysgwyddir yn ddyled, neu’n cynnwys dyled, a sicrheir ar yr eiddo sy’n ffurfio testun y trafodiad, a

en-gb	immediately before the transaction there were two or more persons each holding an undivided share of that property, or there are two or more such persons immediately afterwards,
cy-gb	pan oedd, yn union cyn y trafodiad, ddau berson neu ragor yn dal cyfran anrhanedig o’r eiddo hwnnw bob un, neu pan fo dau berson neu ragor o’r fath yn union ar ei ôl,

en-gb	the amount of secured debt assumed is to be determined as if the amount of that debt owed by each of those persons at a given time were the proportion of it corresponding to the person's undivided share of the property at that time.
cy-gb	mae swm y ddyled sicredig a ysgwyddir i’w bennu fel pe bai swm y ddyled honno sy’n ddyledus gan bob un o’r personau hynny, ar adeg benodol, y gyfran ohono sy’n cyfateb i gyfran anrhanedig y person o’r eiddo ar yr adeg honno.

en-gb	(5) For the purposes of sub-paragraph (4), each joint tenant of property is treated as holding an equal undivided share of it.
cy-gb	(5) At ddibenion is-baragraff (4), caiff pob cyd-denant eiddo ei drin fel pe bai’n dal cyfran anrhanedig gyfartal ohono.

en-gb	(6) f the effect of this paragraph would be that the amount of the chargeable consideration for the transaction exceeded the market value of the subject-matter of the transaction, the amount of the chargeable consideration is treated as limited to that value.
cy-gb	(6) Os effaith y paragraff hwn fyddai bod swm y gydnabyddiaeth drethadwy ar gyfer y trafodiad yn fwy na gwerth marchnadol testun y trafodiad, mae swm y gydnabyddiaeth drethadwy i’w drin fel pe bai wedi ei gyfyngu i’r gwerth hwnnw.

en-gb	“debt” means an obligation, whether certain or contingent, to pay a sum of money either immediately or at a future date,
cy-gb	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	“existing debt”, in relation to a transaction, means debt created or arising before the effective date of, and otherwise than in connection with, the transaction, and
cy-gb	ystyr “dyled bresennol”, mewn perthynas â thrafodiad, yw dyled a grewyd neu a oedd yn codi cyn y dyddiad y mae’r trafodiad yn cael effaith, ac nad oedd wedi ei chreu neu nad oedd yn codi mewn cysylltiad â’r trafodiad, ac

en-gb	references to the amount of a debt are to the principal amount payable or, as the case may be, the total of the principal amounts payable, together with the amount of any interest that has accrued due on or before the effective date of the transaction.
cy-gb	mae cyfeiriadau at swm dyled yn gyfeiriadau at y prif swm sy’n daladwy neu, yn ôl y digwydd, gyfanswm y prif symiau sy’n daladwy, ynghyd â swm unrhyw log cronedig sy’n ddyledus ar y dyddiad y mae’r trafodiad yn cael effaith neu cyn hynny.

en-gb	Cases where conditions for exemption not fully met
cy-gb	Achosion pan na fodlonir amodau ar gyfer esemptiad yn llawn

en-gb	9 (1) Where a land transaction would be exempt from charge under paragraph 5 of Schedule 3
cy-gb	9 (1) Pe byddai trafodiad tir yn esempt rhag codi treth arno o dan baragraff 5 o Atodlen 3

en-gb	(assents and appropriations by personal representatives) but for sub-paragraph (2) of that paragraph (cases where person acquiring property gives consideration for it), the chargeable consideration for the transaction does not include the amount of any secured debt assumed.
cy-gb	(cydsyniadau a pherchnogiadau gan gynrychiolwyr personol) oni bai am is-baragraff (2) o’r paragraff hwnnw (achosion pan fo person sy’n caffael eiddo yn rhoi cydnabyddiaeth amdano), nid yw’r gydnabyddiaeth drethadwy ar gyfer y trafodiad yn cynnwys swm unrhyw ddyled sicredig a ysgwyddir.

en-gb	In sub-paragraph (1) “secured debt” has the same meaning as in paragraph 5 of Schedule 3.
cy-gb	Yn is-baragraff (1) mae i “dyled sicredig” yr un ystyr ag ym mharagraff 5 o Atodlen 3.

en-gb	Where a land transaction would be exempt from charge under paragraph 6 of Schedule 3 (variation of testamentary dispositions etc.)
cy-gb	Pe byddai trafodiad tir yn esempt rhag codi treth arno o dan baragraff 6 o Atodlen 3 (amrywio gwarediadau testamentaidd etc.)

en-gb	but for a failure to meet the condition in subparagraph (2)(b) of that paragraph (no consideration other than variation of another disposition), the chargeable consideration for the transaction does not include the making of any variation as is mentioned in that sub-paragraph.
cy-gb	oni bai am fethiant i fodloni’r amod yn is-baragraff (2)(b) o’r paragraff hwnnw (dim cydnabyddiaeth ac eithrio amrywio gwarediad arall), nid yw’r gydnabyddiaeth drethadwy ar gyfer y trafodiad yn cynnwys gwneud unrhyw amrywiad a grybwyllir yn yr is-baragraff hwnnw.

en-gb	Conversion of amounts in foreign currency
cy-gb	Cyfnewid symiau mewn arian tramor

en-gb	10 (1) References in this Act to the amount or value of the consideration for a transaction are to its amount or value in sterling.
cy-gb	10 (1) Mae cyfeiriadau yn y Ddeddf hon at swm neu werth y gydnabyddiaeth ar gyfer trafodiad yn gyfeiriadau at ei swm neu ei gwerth mewn sterling.

en-gb	(2) For the purposes of this Act, the sterling equivalent of an amount expressed in another currency is to be ascertained by reference to the London closing exchange rate on the effective date of the transaction (unless the parties have used a different rate for the purposes of the transaction).
cy-gb	(2) At ddibenion y Ddeddf, hon mae gwerth sterling cyfatebol swm a fynegir mewn arian arall i’w ganfod drwy gyfeirio at gyfradd gyfnewid derfynol Llundain ar y dyddiad y mae’r trafodiad yn cael effaith (oni bai bod y partIon wedi defnyddio cyfradd wahanol at ddibenion y trafodiad).

en-gb	Carrying out of works
cy-gb	Gwneud gwaith

en-gb	11 (1) Where the whole or part of the consideration for a land transaction consists of the carrying out of works of construction, improvement or repair of a building or other works to enhance the value of land, then—
cy-gb	11 (1) Pan fo’r holl gydnabyddiaeth neu ran o’r gydnabyddiaeth ar gyfer trafodiad tir ar ffurf gwneud gwaith adeiladu, gwella neu drwsio adeilad neu waith arall i gynyddu gwerth tir, yna—

en-gb	to the extent that the conditions specified in sub-paragraph (2) are met, the value of the works does not count as chargeable consideration, and
cy-gb	i’r graddau y bodlonir yr amodau a bennir yn is-baragraff (2), nid yw gwerth y gwaith yn cyfrif fel cydnabyddiaeth drethadwy, a

en-gb	to the extent that those conditions are not met, the value of the works is to be taken into account as chargeable consideration.
cy-gb	i’r graddau na fodlonir yr amodau hynny, mae gwerth y gwaith i’w ystyried fel cydnabyddiaeth drethadwy.

en-gb	(2) The conditions referred to in sub-paragraph (1) are—
cy-gb	(2) Yr amodau y cyfeirir atynt yn is-baragraff (1) yw—

en-gb	that the works are carried out after the effective date of the transaction,
cy-gb	y gwneir y gwaith ar ôl y dyddiad y mae’r trafodiad yn cael effaith,

en-gb	that the works are carried out on land acquired or to be acquired under the transaction or on other land held by the buyer or a person connected with the buyer, and
cy-gb	y gwneir y gwaith ar dir a gaffaelir neu sydd i’w gaffael o dan y trafodiad neu ar dir arall a ddelir gan y prynwr neu gan berson sy’n gysylltiedig â’r prynwr, ac

en-gb	that it is not a condition of the transaction that the works are carried out by the seller or a person connected with the seller.
cy-gb	nad yw’n un o amodau’r trafodiad bod y gwerthwr neu berson sy’n gysylltiedig â’r gwerthwr yn gwneud y gwaith.

en-gb	(3) Where by virtue of—
cy-gb	(3) Pan fo, yn rhinwedd—

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

en-gb	there are two notifiable transactions (the first being the contract or agreement and the second being the transaction effected on completion or, as the case may be, the grant of the lease), the condition in sub-paragraph (2)(a) is treated as met in relation to the second transaction if it is met in relation to the first.
cy-gb	ddau drafodiad hysbysadwy (gyda’r contract neu’r cytundeb yn drafodiad cyntaf a’r trafodiad y rhoddir effaith iddo wrth gwblhau neu, yn ôl y digwydd, roi’r les, yn ail drafodiad), caiff yr amod yn is-baragraff (2)(a) ei drin fel pe bai wedi ei fodloni mewn perthynas â’r ail drafodiad os bodlonir ef mewn perthynas â’r cyntaf.

en-gb	references to the acquisition of land are to the acquisition of a major interest in it;
cy-gb	mae cyfeiriadau at gaffael tir yn gyfeiriadau at gaffael prif fuddiant ynddo;

en-gb	the value of the works is to be taken to be the amount that would have to be paid in the open market as at the effective date of the transaction for the carrying out of the works in question (including any value added tax that would be chargeable in respect of the carrying out of the works).
cy-gb	cymerir mai gwerth y gwaith yw’r swm y byddai’n rhaid ei dalu ar y farchnad agored am wneud y gwaith o dan sylw, ar y dyddiad y mae’r trafodiad yn cael effaith (gan gynnwys unrhyw dreth ar werth a fyddai i’w chodi mewn cysylltiad â gwneud y gwaith).

en-gb	(5) This paragraph is subject to paragraph 18 (arrangements involving public or educational bodies).
cy-gb	(5) Mae’r paragraff hwn yn ddarostyngedig i baragraff 18 (trefniadau sy’n ymwneud â chyrff cyhoeddus neu addysgol).

en-gb	Provision of services
cy-gb	Darparu gwasanaethau

en-gb	12 (1) Where the whole or part of the consideration for a land transaction consists of the provision of services (other than the carrying out of works to which paragraph 11 applies), the value of that consideration is to be taken to be the amount that would have to be paid in the open market as at the effective date of the transaction to obtain those services.
cy-gb	12 (1) Pan fo’r holl gydnabyddiaeth neu ran o’r gydnabyddiaeth ar gyfer trafodiad tir ar ffurf darparu gwasanaethau (ac eithrio gwneud gwaith y mae paragraff 11 yn gymwys iddo), cymerir mai gwerth y gydnabyddiaeth honno yw’r swm y byddai’n rhaid ei dalu ar y farchnad agored ar y dyddiad y mae’r trafodiad yn cael effaith er mwyn cael y gwasanaethau hynny.

en-gb	That amount includes any value added tax that would be chargeable in respect of the provision of the services.
cy-gb	Mae’r swm hwnnw yn cynnwys unrhyw dreth ar werth a fyddai i’w chodi mewn cysylltiad â darparu’r gwasanaethau.

en-gb	This paragraph is subject to paragraph 18 (arrangements involving public or educational bodies).
cy-gb	Mae’r paragraff hwn yn ddarostyngedig i baragraff 18 (trefniadau sy’n ymwneud â chyrff cyhoeddus neu addysgol).

en-gb	Land transaction entered into by reason of employment
cy-gb	Trafodiad tir yr ymrwymir iddo o ganlyniad i gyflogaeth

en-gb	13 Where a land transaction is entered into by reason of the buyer's employment, or that of a person connected with the buyer, then—
cy-gb	13 Pan ymrwymir i drafodiad tir o ganlyniad i gyflogaeth y prynwr, neu gyflogaeth person sy’n gysylltiedig â’r prynwr, yna—

en-gb	(a) if the transaction gives rise to a charge to tax under Chapter 5 of Part 3 of the Income Tax (Earnings and Pensions) Act 2003 (c.
cy-gb	(a) os yw’r trafodiad yn arwain at godi treth o dan Bennod 5 o Ran 3 o Ddeddf Treth Jncwm (Enillion a Phensiynau) 2003 (p.

en-gb	1) (taxable benefits:
cy-gb	1) (buddion trethadwy:

en-gb	living accommodation) and—
cy-gb	llety preswyl) ac—

en-gb	no rent is payable by the buyer, or
cy-gb	nad oes unrhyw rent yn daladwy gan y prynwr, neu

en-gb	the rent payable by the buyer is less than the cash equivalent of the benefit calculated under section 105 or 106 of that Act,
cy-gb	bod y rhent sy’n daladwy gan y prynwr yn llai na swm cyfwerth ag arian parod y budd wedi ei gyfrifo o dan adran 105 neu 106 o’r Ddeddf honno,

en-gb	there is to be taken to be payable by the buyer as rent an amount equal to the cash equivalent chargeable under those sections;
cy-gb	cymerir bod swm yn daladwy gan y prynwr fel rhent sy’n hafal â’r swm cyfwerth ag arian parod sydd i’w godi o dan yr adrannau hynny;

en-gb	(b) if the transaction would give rise to a charge under that Chapter but for section 99 of that Act (accommodation provided for performance of duties), the consideration for the transaction is the actual consideration (if any);
cy-gb	(b) pe bai’r trafodiad yn arwain at godi treth o dan y Bennod honno oni bai am adran 99 o’r Ddeddf honno (llety a ddarperir am gyflawni dyletswyddau), y gydnabyddiaeth ar gyfer y trafodiad yw’r gydnabyddiaeth wirioneddol (os oes un);

en-gb	(c) if neither paragraph (a) nor paragraph (b) applies, the consideration for the transaction is to be taken to be not less than the market value of the subject-matter of the transaction as at the effective date of the transaction.
cy-gb	(c) os nad yw paragraff (a) na pharagraff (b) yn gymwys, cymerir nad yw’r gydnabyddiaeth ar gyfer y trafodiad yn ddim llai na gwerth marchnadol testun y trafodiad ar y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	Indemnity given by buyer
cy-gb	Indemniad a roddir gan brynwr

en-gb	14 Where the buyer agrees to indemnify the seller in respect of liability to a third party arising from breach of an obligation owed by the seller in relation to the land that is the subject of the transaction, neither the agreement nor any payment made in pursuance of it counts as chargeable consideration.
cy-gb	14 Pan fo’r prynwr yn cytuno i indemnio’r gwerthwr mewn cysylltiad ag atebolrwydd i drydydd parti sy’n codi o dorri rhwymedigaeth ar ran y gwerthwr mewn perthynas â’r tir y mae’r trafodiad yn ymwneud ag ef, nid yw’r cytundeb nac unrhyw daliad a wneir yn unol ag ef yn cyfrif fel cydnabyddiaeth drethadwy.

en-gb	Buyer bearing inheritance tax liability
cy-gb	Prynwr yn agored i dalu treth etifeddiant

en-gb	15 Where—
cy-gb	15 Pan fo—

en-gb	(a) there is a land transaction that is—
cy-gb	(a) trafodiad tir—

en-gb	(i) a transfer of value within section 3 of the Inheritance Tax Act 1984 (c.
cy-gb	(i) yn drosglwyddiad gwerth o fewn adran 3 o Ddeddf Treth Etifeddiant 1984 (p.

en-gb	51) (transfers of value), or
cy-gb	51) (trosglwyddiadau gwerth), neu

en-gb	(ii) a disposition, effected by will or under the law of intestacy, of a chargeable interest comprised in the estate of a person immediately before the person's death,
cy-gb	(ii) yn warediad, y rhoddir effaith iddo gan ewyllys neu o dan y gyfraith diewyllysedd, o fuddiant trethadwy a gynhwyswyd yn ystad person yn union cyn iddo farw,

en-gb	(b) the buyer is or becomes liable to pay, agrees to pay or does in fact pay any inheritance tax due in respect of the transfer or disposition,
cy-gb	(b) y prynwr yn agored i dalu neu’n dod yn agored i dalu, yn cytuno i dalu neu’n talu mewn gwirionedd unrhyw dreth etifeddiant sy’n ddyledus mewn perthynas â’r trosglwyddiad neu’r gwarediad,

en-gb	the buyer's liability, agreement or payment does not count as chargeable consideration for the transaction.
cy-gb	nid yw atebolrwydd, cytundeb na thaliad y prynwr yn cyfrif fel cydnabyddiaeth drethadwy ar gyfer y trafodiad.

en-gb	Buyer bearing capital gains tax liability
cy-gb	Prynwyr yn agored i dreth ar enillion cyfalaf

en-gb	16 (1) Where—
cy-gb	16 (1) Pan fo—

en-gb	(a) there is a land transaction under which the chargeable interest in question—
cy-gb	(a) trafodiad tir y mae’r buddiant trethadwy o dan sylw, oddi tano—

en-gb	is acquired otherwise than by a bargain made at arm's length, or
cy-gb	yn cael ei gaffael mewn modd ac eithrio bargen a wneir hyd braich, neu

en-gb	is treated by section 18 of the Taxation of Chargeable Gains Act 1992 (c.
cy-gb	yn cael ei drin gan adran 18 o Ddeddf Trethiant Enillion Trethadwy 1992 (p.

en-gb	12) (transactions between connected persons) as so acquired,
cy-gb	12) (trafodiadau rhwng personau cysylltiedig) fel pe bai wedi ei gaffael yn y modd hwnnw,

en-gb	(b) the buyer is or becomes liable to pay, or does in fact pay, any capital gains tax due in respect of the corresponding disposal of the chargeable interest,
cy-gb	(b) y prynwr yn agored i dalu neu’n dod yn agored i dalu, neu’n talu mewn gwirionedd, unrhyw dreth ar enillion cyfalaf sy’n ddyledus mewn cysylltiad â’r gwarediad cyfatebol o’r buddiant trethadwy,

en-gb	the buyer's liability or payment does not count as chargeable consideration for the transaction.
cy-gb	nid yw atebolrwydd neu daliad y prynwr yn cyfrif fel cydnabyddiaeth drethadwy ar gyfer y trafodiad.

en-gb	(2) Sub-paragraph (1) does not apply if there is chargeable consideration for the transaction (disregarding the liability or payment referred to in sub-paragraph (1)(b)).
cy-gb	(2) Nid yw is-baragraff (1) yn gymwys os oes cydnabyddiaeth drethadwy ar gyfer y trafodiad (gan ddiystyru’r atebolrwydd neu’r taliad y cyfeirir ato yn is-baragraff (1)(b)).

en-gb	Costs of enfranchisement
cy-gb	Costau breinio

en-gb	17 Costs borne by the buyer under section 9(4) of the Leasehold Reform Act 1967 (c. 88) or section 33 of the Leasehold Reform, Housing and Urban Development Act 1993 (c. 28) (costs of enfranchisement) do not count as chargeable consideration.
cy-gb	17 Nid yw costau y mae’r prynwr yn mynd iddynt o dan adran 9(4) o Ddeddf Diwygio Cyfraith Lesddaliad 1967 (p. 88) neu adran 33 o Ddeddf Diwygio Cyfraith Lesddaliad, Tai a Datblygu Trefol 1993 (p. 28) (costau breinio) yn cyfrif fel cydnabyddiaeth drethadwy.

en-gb	Arrangements involving public or educational bodies
cy-gb	Trefniadau sy'n ymwneud a chyrff cyhoeddus neu addysgol

en-gb	18 (1) This paragraph applies in any case where arrangements are entered into under which—
cy-gb	18 (1) Mae’r paragraff hwn yn gymwys mewn unrhyw achos pan ymrwymir i drefniadau—

en-gb	there is a transfer, or the grant or assignment of a lease, of land by a qualifying body (“A”) to a person who is not a qualifying body (“B”) (“the main transfer”),
cy-gb	lle trosglwyddir tir, neu y rhoddir neu yr aseinir les ar gyfer tir, gan gorff cymwys (“A”) i berson nad yw’n gorff cymwys (“B”) (“y prif drosglwyddiad”),

en-gb	in consideration (whether in whole or in part) of the main transfer there is a grant by B to A of a lease or sub-lease of the whole, or substantially the whole, of that land (“the leaseback”),
cy-gb	lle rhoddir, yn gydnabyddiaeth (boed lwyr neu rannol) ar gyfer y prif drosglwyddiad, les neu is-les gan B i A ar gyfer yr holl dir hwnnw, neu’r holl dir i raddau helaeth (“yr adles”),

en-gb	B undertakes to carry out works or provide services to A, and
cy-gb	pan fo B yn ymrwymo i wneud gwaith neu ddarparu gwasanaethau i A, a

en-gb	(d) some or all of the consideration given by A to B for the carrying out of those works or the provision of those services is consideration in money,
cy-gb	(d) pan fo peth o’r gydnabyddiaeth neu’r holl gydnabyddiaeth a roddir gan A i B am wneud y gwaith hwnnw neu ddarparu’r gwasanaethau hynny yn gydnabyddiaeth mewn arian,

en-gb	whether or not there is also a transfer, or the grant or assignment of a lease, of any other land by A to B (a “transfer of surplus land”).
cy-gb	pa un a drosglwyddir, neu y rhoddir neu yr aseinir les, ar gyfer unrhyw dir arall yn ogystal gan A i B ai peidio (“trosglwyddiad o dir dros ben”).

en-gb	(2) The following are qualifying bodies—
cy-gb	(2) Mae’r canlynol yn gyrff cymwys—

en-gb	public bodies within paragraph 1 of Schedule 20 or specified in regulations under that paragraph (relief for certain transactions involving public bodies);
cy-gb	cyrff cyhoeddus o fewn paragraff 1 o Atodlen 20 neu a bennir mewn rheoliadau o dan y paragraff hwnnw (rhyddhad ar gyfer trafodiadau penodol sy’n ymwneud â chyrff cyhoeddus);

en-gb	institutions within the further education sector or the higher education sector within the meaning of section 91 of the Further and Higher Education Act 1992 (c.
cy-gb	sefydliadau o fewn y sector addysg bellach neu’r sector addysg uwch o fewn ystyr adran 91 o Ddeddf Addysg Bellach ac Uwch 1992 (p.

en-gb	further education corporations within the meaning of section 17 of that Act;
cy-gb	corfforaethau addysg bellach o fewn ystyr adran 17 o’r Ddeddf honno;

en-gb	higher education corporations within the meaning section 90 of that Act.
cy-gb	corfforaethau addysg uwch o fewn ystyr adran 90 o’r Ddeddf honno.

en-gb	(3) The following do not count as chargeable consideration for the main transfer or any transfer of surplus land—
cy-gb	(3) Nid yw’r canlynol yn cyfrif fel cydnabyddiaeth drethadwy ar gyfer y prif drosglwyddiad nac unrhyw drosglwyddiad o dir dros ben—

en-gb	the leaseback,
cy-gb	yr adles,

en-gb	the carrying out of building works by B for A, or
cy-gb	B yn gwneud gwaith adeiladu i A, neu

en-gb	the provision of services by B to A.
cy-gb	B yn darparu gwasanaethau i A.

en-gb	(4) The chargeable consideration for the leaseback does not include—
cy-gb	(4) Nid yw’r gydnabyddiaeth drethadwy ar gyfer yr adles yn cynnwys—

en-gb	the main transfer,
cy-gb	y prif drosglwyddiad,

en-gb	any transfer of surplus land, or
cy-gb	unrhyw drosglwyddiad o dir dros ben, neu

en-gb	the consideration in money paid by A to B for the building works or other services referred to in sub-paragraph (3).
cy-gb	y gydnabyddiaeth mewn arian a delir gan A i B am y gwaith adeiladu neu’r gwasanaethau eraill y cyfeirir atynt yn is-baragraff (3).

en-gb	(5) Sub-paragraphs (3) and (4) are to be disregarded for the purposes of determining whether the land transaction in question is notifiable.
cy-gb	(5) Mae is-baragraffau (3) a (4) i’w diystyru at ddibenion pennu a yw’r trafodiad tir o dan sylw yn un hysbysadwy.

en-gb	HIGHER RATES RESIDENTIAL PROPERTY TRANSACTIONS
cy-gb	TRAFODIADAU EIDDO PRESWYL CYFRADDAU UWCH

en-gb	INTRODUCTORY
cy-gb	RHAGARWEINIAD

en-gb	1 (1) This Schedule makes provision about higher rates residential property transactions.
cy-gb	1 (1) Mae’r Atodlen hon yn gwneud darpariaeth ynghylch trafodiadau eiddo preswyl cyfraddau uwch.

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 describes the chargeable transactions that are higher rates residential property transactions where the buyer is an individual and the transaction involves a dwelling;
cy-gb	mae Rhan 2 yn disgrifio’r trafodiadau trethadwy sy’n drafodiadau eiddo preswyl cyfraddau uwch pan fo’r prynwr yn unigolyn a’r trafodiad yn ymwneud ag annedd;

en-gb	Part 3 describes the chargeable transactions that are higher rates residential property transactions where the buyer is an individual and the transaction involves multiple dwellings;
cy-gb	mae Rhan 3 yn disgrifio’r trafodiadau trethadwy sy’n drafodiadau eiddo preswyl cyfraddau uwch pan fo’r prynwr yn unigolyn a’r trafodiad yn ymwneud ag anheddau lluosog;

en-gb	Part 4 describes the chargeable transactions that are higher rates residential property transactions where the buyer is not an individual;
cy-gb	mae Rhan 4 yn disgrifio’r trafodiadau trethadwy sy’n drafodiadau eiddo preswyl cyfraddau uwch pan na fo’r prynwr yn unigolyn;

en-gb	Part 5 contains supplementary provision, including about returns and about the application of the provisions in Parts 2, 3 and 4 in specified circumstances;
cy-gb	mae Rhan 5 yn cynnwys darpariaeth atodol, gan gynnwys darpariaeth ynghylch dychwelyd ffurflenni treth ac ynghylch cymhwyso’r darpariaethau yn Rhannau 2, 3 a 4 o dan amgylchiadau penodedig;

en-gb	Part 6 contains interpretative provision.
cy-gb	(e) mae Rhan 6 yn cynnwys darpariaeth ddehongli.

en-gb	BUYER IS AN INDIVIDUAL:
cy-gb	PRYNWR SY’N UNIGOLYN:

en-gb	SINGLE DWELLING TRANSACTIONS
cy-gb	TRAFODIADAU ANNEDD UNIGOL

en-gb	Introductory
cy-gb	Rhagarweiniad

en-gb	2 This Part sets out when a chargeable transaction is a “higher rates residential property
cy-gb	2 Mae’r Rhan hon yn nodi pa bryd y mae trafodiad trethadwy yn “trafodiad eiddo preswyl

en-gb	transaction” for the purpose of regulations under section 24(1)(b) in the case of a transaction involving a dwelling where the buyer is an individual.
cy-gb	cyfraddau uwch” at ddiben rheoliadau o dan adran 24(1)(b) yn achos trafodiad sy’n ymwneud ag annedd pan fo’r prynwr yn unigolyn.

en-gb	Higher rates residential property transactions
cy-gb	Trafodiadau eiddo preswyl cyfraddau uwch

en-gb	3 (1) A chargeable transaction is a higher rates residential property transaction if—
cy-gb	3 (1) Mae trafodiad trethadwy yn drafodiad eiddo preswyl cyfraddau uwch—

en-gb	it falls within sub-paragraph (2), and
cy-gb	os yw’n dod o fewn is-baragraff (2), a

en-gb	paragraph 5 applies.
cy-gb	os yw paragraff 5 yn gymwys.

en-gb	(2) A transaction falls within this sub-paragraph if—
cy-gb	(2) Mae trafodiad yn dod o fewn yr is-baragraff hwn—

en-gb	the buyer is an individual,
cy-gb	os yw’r prynwr yn unigolyn,

en-gb	the main subject-matter of the transaction consists of a major interest in a dwelling (“the purchased dwelling”), and
cy-gb	os yw prif destun y trafodiad ar ffurf prif fuddiant mewn annedd (“yr annedd a brynir”), ac

en-gb	(c) the chargeable consideration for the transaction is £40,000 or more.
cy-gb	(c) os yw’r gydnabyddiaeth drethadwy ar gyfer y trafodiad yn £40,000 neu ragor.

en-gb	(3) But a transaction does not fall within sub-paragraph (2) if at the end of the day that is the effective date of the transaction—
cy-gb	(3) Ond nid yw trafodiad yn dod o fewn is-baragraff (2)—

en-gb	the purchased dwelling is subject to a lease,
cy-gb	os yw’r annedd a brynir yn ddarostyngedig i les,

en-gb	the main subject-matter of the transaction is reversionary on that lease, and
cy-gb	os yw prif destun y trafodiad yn rifersiwn ar y les honno, ac

en-gb	the lease meets the conditions set out in sub-paragraph (4).
cy-gb	os yw’r les yn bodloni’r amodau a nodir yn is-baragraff (4), ar ddiwedd y dydd ar y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	the lease is not held by a person connected with the buyer, and
cy-gb	nad yw’r les yn cael ei dal gan berson sy’n gysylltiedig â’r prynwr, a

en-gb	the lease has an unexpired term of more than 21 years.
cy-gb	bod gan y les gyfnod o fwy na 21 o flynyddoedd yn weddill.

en-gb	(5) This paragraph applies subject to the exceptions provided for in—
cy-gb	(5) Mae’r paragraff hwn yn gymwys yn ddarostyngedig i’r eithriadau a ddarperir yn—

en-gb	paragraph 7 (interest in same main residence exception), and
cy-gb	paragraff 7 (eithriad ar gyfer buddiant yn yr un annedd), a

en-gb	paragraph 8 (replacement of main residence exception).
cy-gb	paragraff 8 (eithriad ar gyfer disodli prif breswylfa).

en-gb	(6) In this Part of this Schedule, “purchased dwelling” has the meaning given by subparagraph (2)(b).
cy-gb	(6) Yn y Rhan hon o’r Atodlen hon, mae i “yr annedd a brynir” yr ystyr a roddir gan is-baragraff (2)(b).

en-gb	4 Where paragraph 9 applies, an intermediate transaction (within the meaning given by
cy-gb	4 Pan fo paragraff 9 yn gymwys, mae rhyng-drafodiad (o fewn yr ystyr a roddir gan y

en-gb	that paragraph) is to be treated as a higher rates residential property transaction.
cy-gb	paragraff hwnnw) i’w drin fel pe bai’n drafodiad eiddo preswyl cyfraddau uwch.

en-gb	Buyer has a major interest in other dwelling
cy-gb	Prynwr a phrif fuddiant mewn annedd arall

en-gb	5 (1) This paragraph applies in relation to a transaction if, at the end of the day that is the effective date of the transaction—
cy-gb	5 (1) Mae’r paragraff hwn yn gymwys mewn perthynas â thrafodiad—

en-gb	the buyer has a major interest in a dwelling other than the purchased dwelling, and
cy-gb	os oes gan y prynwr brif fuddiant mewn annedd ar wahân i’r annedd a brynir, a

en-gb	that interest has a market value of £40,000 or more.
cy-gb	os yw gwerth marchnadol y buddiant hwnnw yn £40,000 neu ragor, ar ddiwedd y dydd ar y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	(2) But this paragraph does not apply if the interest described in sub-paragraph (1) is reversionary on a lease which—
cy-gb	(2) Ond nid yw’r paragraff hwn yn gymwys os yw’r buddiant a ddisgrifir yn is-baragraff (1) yn rifersiwn ar les—

en-gb	is not held by a person connected with the buyer, and
cy-gb	nad yw’n cael ei dal gan berson sy’n gysylltiedig â’r prynwr, a

en-gb	has an unexpired term of more than 21 years.
cy-gb	sydd â chyfnod o fwy na 21 o flynyddoedd yn weddill.

en-gb	(3) Where the buyer is jointly entitled with one or more persons to the major interest referred to in sub-paragraph (1)(a), the reference in sub-paragraph (1)(b) to the market value of the interest is to the market value of the buyer's beneficial share in the interest as determined in accordance with sub-paragraph (4) or (5).
cy-gb	(3) Pan fo gan y prynwr hawl ar y cyd ag un person neu ragor i’r prif fuddiant y cyfeirir ato yn is-baragraff (1)(a), mae’r cyfeiriad yn is-baragraff (1)(b) at werth marchnadol y buddiant yn gyfeiriad at werth marchnadol cyfran lesiannol y prynwr yn y buddiant fel y’i pennir yn unol ag is-baragraff (4) neu (5).

en-gb	(4) Where the buyer is beneficially entitled as a tenant in common, the market value of the buyer's beneficial share is equal to—
cy-gb	(4) Pan fo gan y prynwr hawl lesiannol fel tenant ar y cyd, mae gwerth marchnadol cyfran lesiannol y prynwr yn gyfwerth â—

en-gb	MV xPI
cy-gb	GM xCB

en-gb	MV is the market value of the major interest, and
cy-gb	GM yn werth marchnadol y prif fuddiant, a

en-gb	P1 is—
cy-gb	CB yn—

en-gb	the percentage of the interest to which the buyer is entitled, or
cy-gb	canran y buddiant y mae gan y prynwr hawl iddo, neu

en-gb	the buyer and the buyer's spouse or civil partner are living together on the effective date of the transaction (for the meaning of “living together”, see paragraph 25(3)), and
cy-gb	y prynwr a phriod neu bartner sifil y prynwr yn cyd-fyw ar y dyddiad y mae’r trafodiad yn cael effaith (gweler paragraff 25(3) am ystyr “cyd-fyw”), a

en-gb	taken together the buyer and the buyer's spouse or civil partner are entitled as tenants in common,
cy-gb	hawl fel tenantiaid ar y cyd gan y prynwr a phriod neu bartner sifil y prynwr, o’u cymryd gyda’i gilydd,

en-gb	the percentage of the interest to which the buyer and the buyer's spouse or civil partner are so entitled.
cy-gb	canran y buddiant y mae gan y prynwr a phriod neu bartner sifil y prynwr hawl iddi felly.

en-gb	Where the buyer is beneficially entitled as a joint tenant, the market value of the buyer's beneficial share is equal to—
cy-gb	Pan fo gan y prynwr hawl lesiannol fel cyd-denant, mae gwerth marchnadol cyfran lesiannol y prynwr yn gyfwerth â—

en-gb	MV
cy-gb	GM

en-gb	JT
cy-gb	CD

en-gb	JT is the number of joint tenants entitled to the interest.
cy-gb	CD yn nifer y cyd-denantiaid sydd â hawl i’r buddiant.

en-gb	For the purpose of sub-paragraph (5), the buyer and the buyer's spouse or civil partner are to be treated as one joint tenant if—
cy-gb	At ddiben is-baragraff (5), mae’r prynwr a phriod neu bartner sifil y prynwr i’w trin fel un cyd-denant—

en-gb	they are living together on the effective date of the transaction (for the meaning of “living together”, see paragraph 25(3)), and
cy-gb	os ydynt yn cyd-fyw ar y dyddiad y mae’r trafodiad yn cael effaith (gweler paragraff 25(3) am ystyr “cyd-fyw”), a

en-gb	they are beneficially entitled as joint tenants to the interest.
cy-gb	os oes ganddynt hawl lesiannol i’r buddiant fel cyd-denantiaid.

en-gb	Two or more buyers
cy-gb	Dau brynwr neu ragor

en-gb	6 Where there are two or more buyers who are individuals in a transaction—
cy-gb	6 Pan fo dau brynwr neu ragor sy’n unigolion mewn trafodiad—

en-gb	the transaction is a higher rates residential property transaction if paragraph 3 applies in relation to any one of the buyers;
cy-gb	mae’r trafodiad yn drafodiad eiddo preswyl cyfraddau uwch os yw paragraff 3 yn gymwys mewn perthynas ag unrhyw un neu ragor o’r prynwyr;

en-gb	an intermediate transaction (within the meaning of paragraph 9(2)) is to be treated as a higher rates residential property transaction if paragraph 9 applies in relation to any one of the buyers.
cy-gb	mae rhyng-drafodiad (o fewn ystyr paragraff 9(2)) i’w drin fel pe bai’n drafodiad eiddo preswyl cyfraddau uwch os yw paragraff 9 yn gymwys mewn perthynas ag unrhyw un neu ragor o’r prynwyr.

en-gb	Interest in same main residence exception
cy-gb	Eithriad ar gyfer buddiant yn yr un brif breswylfa

en-gb	7 A transaction is not a higher rates residential property transaction under paragraph 3 if the main subject-matter of the transaction is a major interest in a dwelling—
cy-gb	7 Nid yw trafodiad yn drafodiad eiddo preswyl cyfraddau uwch o dan baragraff 3 os yw prif destun y trafodiad yn brif fuddiant—

en-gb	in which, immediately before the effective date of the transaction, the buyer had another major interest, and
cy-gb	mewn annedd yr oedd gan y prynwr, yn union cyn y dyddiad y mae’r trafodiad yn cael effaith, brif fuddiant arall ynddi, a

en-gb	which, immediately before and after the effective date of the transaction, is the buyer's only or main residence.
cy-gb	mewn annedd sydd, yn union cyn ac ar ôl y dyddiad y mae’r trafodiad yn cael effaith, yn unig breswylfa neu’n brif breswylfa’r prynwr.

en-gb	Replacement of main residence exception
cy-gb	Eithriad ar gyfer disodli prif breswylfa

en-gb	8 (1) A transaction is not a higher rates residential property transaction under paragraph 3 if
cy-gb	8 (1) Nid yw trafodiad yn drafodiad eiddo preswyl cyfraddau uwch o dan baragraff 3 os yw’r

en-gb	the purchased dwelling is a replacement for the buyer's only or main residence.
cy-gb	annedd a brynir yn disodli unig breswylfa neu brif breswylfa’r prynwr.

en-gb	(2) For the purposes of this paragraph, the purchased dwelling is a replacement for the buyer's only or main residence if—
cy-gb	(2) At ddibenion y paragraff hwn, mae’r annedd a brynir yn disodli unig breswylfa neu brif breswylfa’r prynwr—

en-gb	on the effective date of the transaction (“the transaction concerned”) the buyer intends the purchased dwelling to be the buyer's only or main residence,
cy-gb	os yw’r prynwr, ar y dyddiad y mae’r trafodiad (“y trafodiad o dan sylw”) yn cael effaith, yn bwriadu i’r annedd a brynir fod yn unig breswylfa neu’n brif breswylfa iddo,

en-gb	in another land transaction (“the previous transaction”), the effective date of which was during the period of 3 years ending with the effective date of the transaction concerned, the buyer or the buyer's spouse or civil partner at the time disposed of a major interest in another dwelling (“the sold dwelling”),
cy-gb	os yw’r prynwr neu briod neu bartner sifil y prynwr ar y pryd, mewn trafodiad tir arall (“y trafodiad blaenorol”) a oedd yn cael effaith ar ddyddiad yn ystod y cyfnod o 3 blynedd sy’n dod i ben â’r dyddiad y mae’r trafodiad o dan sylw yn cael effaith, wedi gwaredu prif fuddiant mewn annedd arall (“yr annedd a werthir”),

en-gb	immediately after the effective date of the previous transaction, neither the buyer nor the buyer's spouse or civil partner had a major interest in the sold dwelling,
cy-gb	os nad oedd gan y prynwr na phriod neu bartner sifil y prynwr, yn union ar ôl y dyddiad yr oedd y trafodiad blaenorol yn cael effaith, unrhyw brif fuddiant yn yr annedd a werthir,

en-gb	at any time during the period of 3 years referred to in paragraph (b) the sold dwelling was the buyer's only or main residence, and
cy-gb	os yr annedd a werthir oedd unig breswylfa neu brif breswylfa’r prynwr ar unrhyw adeg yn ystod y cyfnod o 3 blynedd y cyfeirir ato ym mharagraff (b), ac

en-gb	at no time during the period beginning with the effective date of the previous transaction and ending with the effective date of the transaction concerned has the buyer or the buyer's spouse or civil partner acquired a major interest in any other dwelling with the intention of it being the buyer's only or main residence.
cy-gb	os nad yw’r prynwr neu briod neu bartner sifil y prynwr, ar unrhyw adeg yn ystod y cyfnod sy’n dechrau â’r dyddiad yr oedd y trafodiad blaenorol yn cael effaith ac sy’n dod i ben â’r dyddiad y mae’r trafodiad o dan sylw yn cael effaith, wedi caffael prif fuddiant mewn unrhyw annedd arall gyda’r bwriad iddi fod yn unig breswylfa neu’n brif breswylfa’r prynwr.

en-gb	(3) Sub-paragraph (2)(c) does not apply in relation to a spouse or civil partner of the buyer if the two of them were not living together on the effective date of the transaction concerned (for the meaning of “living together”, see paragraph 25(3)).
cy-gb	(3) Nid yw is-baragraff (2)(c) yn gymwys i briod neu bartner sifil y prynwr os nad oedd y ddau ohonynt yn cyd-fyw ar y dyddiad yr oedd y trafodiad o dan sylw yn cael effaith (gweler paragraff 25(3) am ystyr “cyd-fyw”).

en-gb	(4) For the purposes of this paragraph, the purchased dwelling may become a replacement for the buyer's only or main residence if—
cy-gb	(4) At ddibenion y paragraff hwn, caiff yr annedd a brynir ddod yn annedd sy’n disodli unig breswylfa neu brif breswylfa’r prynwr—

en-gb	on the effective date of the transaction (“the transaction concerned”) the buyer intended the purchased dwelling to be the buyer's only or main residence,
cy-gb	os oedd y prynwr, ar y dyddiad y mae’r trafodiad (“y trafodiad o dan sylw”) yn cael effaith, yn bwriadu i’r annedd a brynir fod yn unig breswylfa neu’n brif breswylfa iddo,

en-gb	in another land transaction the effective date of which is during the period of 3 years beginning with the day after the effective date of the transaction concerned, the buyer or the buyer's spouse, former spouse, civil partner or former civil partner disposes of a major interest in another dwelling (“the sold dwelling”),
cy-gb	os yw’r prynwr neu briod, cyn-briod, partner sifil neu gyn-bartner sifil y prynwr, mewn trafodiad tir arall sy’n cael effaith ar ddyddiad yn ystod y cyfnod o 3 blynedd sy’n dechrau’r diwrnod ar ôl y dyddiad y mae’r trafodiad o dan sylw yn cael effaith, yn gwaredu prif fuddiant mewn annedd arall (“yr annedd a werthir”),

en-gb	immediately after the effective date of that other land transaction, neither the buyer nor the buyer's spouse or civil partner has a major interest in the sold dwelling, and
cy-gb	os nad oes gan y prynwr na phriod neu bartner sifil y prynwr, yn union ar ôl y dyddiad y mae’r trafodiad tir arall hwnnw yn cael effaith, brif fuddiant yn yr annedd a werthir, a

en-gb	at any time during the period of 3 years ending with the effective date of the transaction concerned the sold dwelling was the buyer's only or main residence.
cy-gb	os yr annedd a werthir oedd unig breswylfa neu brif breswylfa’r prynwr ar unrhyw adeg yn ystod y cyfnod o 3 blynedd sy’n dod i ben â’r dyddiad y mae’r trafodiad o dan sylw yn cael effaith.

en-gb	Sub-paragraph (4)(c) does not apply in relation to a spouse or civil partner of the buyer if the two of them are not living together on the effective date of that other land transaction (for the meaning of “living together”, see paragraph 25(3)).
cy-gb	Nid yw is-baragraff (4)(c) yn gymwys i briod neu bartner sifil y prynwr os nad yw’r ddau ohonynt yn cyd-fyw ar y dyddiad y mae’r trafodiad tir arall hwnnw yn cael effaith (gweler paragraff 25(3) am ystyr “cyd-fyw”).

en-gb	For further provision in connection with a dwelling becoming a replacement for the buyer's only or main residence, see paragraph 23.
cy-gb	Am ddarpariaeth bellach mewn cysylltiad ag annedd sy’n dod yn annedd sy’n disodli unig breswylfa neu brif breswylfa’r prynwr, gweler paragraff 23.

en-gb	Replacement of main residence:
cy-gb	Disodli prif breswylfa:

en-gb	transactions during interim period
cy-gb	trafodiadau yn ystod y cyfnod interim

en-gb	the buyer in an intermediate transaction replaces a main residence in another transaction, and
cy-gb	pan fo’r prynwr mewn rhyng-drafodiad yn disodli prif breswylfa mewn trafodiad arall, a

en-gb	the effective date of the intermediate transaction is during the interim period.
cy-gb	pan fo’r rhyng-drafodiad yn cael effaith ar ddyddiad sydd yn ystod y cyfnod interim.

en-gb	(2) An intermediate transaction is a transaction—
cy-gb	(2) Mae rhyng-drafodiad yn drafodiad—

en-gb	that falls within paragraph 3(2), and
cy-gb	sy’n dod o fewn paragraff 3(2), a

en-gb	to which paragraph 5 does not apply.
cy-gb	nad yw paragraff 5 yn gymwys iddo.

en-gb	(3) In determining whether a transaction falls within paragraph 3(2) for the purposes of this paragraph, the reference in paragraph 3(3) to the end of the day that is the effective date of the transaction has effect as though it were a reference to the end of either or both of the following—
cy-gb	(3) Wrth benderfynu pa un a yw trafodiad yn dod o fewn paragraff 3(2) at ddibenion y paragraff hwn, mae’r cyfeiriad ym mharagraff 3(3) at ddiwedd y dydd ar y dyddiad y mae’r trafodiad yn cael effaith, yn cael effaith fel pe bai’n gyfeiriad at ddiwedd y dydd ar y naill neu’r llall o’r dyddiadau a ganlyn, neu’r ddau ohonynt—

en-gb	the day that is the effective date of the transaction;
cy-gb	y dyddiad y mae’r trafodiad yn cael effaith;

en-gb	the day on which the interim period ends.
cy-gb	y dyddiad y daw’r cyfnod interim i ben.

en-gb	(4) For the purposes of this paragraph, a buyer replaces a main residence in another transaction if—
cy-gb	(4) At ddibenion y paragraff hwn, mae prynwr yn disodli prif breswylfa mewn trafodiad arall—

en-gb	in relation to a dwelling in Wales, the conditions set out in paragraph 8(2) are met in respect of the transaction,
cy-gb	mewn perthynas ag annedd yng Nghymru, os bodlonir yr amodau a nodir ym mharagraff 8(2) mewn cysylltiad â’r trafodiad,

en-gb	in relation to a dwelling in England or Northern Ireland, the conditions set out in paragraph 3(6) of Schedule 4ZA to the Finance Act 2003 (c.
cy-gb	mewn perthynas ag annedd yn Lloegr neu yng Ngogledd Iwerddon, os bodlonir yr amodau a nodir ym mharagraff 3(6) o Atodlen 4ZA i Ddeddf Cyllid 2003 (p.

en-gb	14) are met in respect of the transaction, or
cy-gb	14) mewn cysylltiad â’r trafodiad, neu

en-gb	in relation to a dwelling in Scotland, the conditions set out in paragraph 2(2) of Schedule 2A to the Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11) are met in respect of the transaction.
cy-gb	mewn perthynas ag annedd yn yr Alban, os bodlonir yr amodau a nodir ym mharagraff 2(2) o Atodlen 2A i Ddeddf Treth Trafodiadau Tir ac Adeiladau (Yr Alban) 2013 (dsa 11) mewn cysylltiad â’r trafodiad.

en-gb	(5) In this paragraph, the interim period means—
cy-gb	(5) Yn y paragraff hwn, ystyr y cyfnod interim yw—

en-gb	(a) where sub-paragraph (4)(a) applies, the period—
cy-gb	(a) pan fo is-baragraff (4)(a) yn gymwys, y cyfnod—

en-gb	beginning with the effective date of the previous transaction within the meaning given by paragraph 8(2)(b), and
cy-gb	sy’n dechrau â’r dyddiad y mae’r trafodiad blaenorol yn cael effaith o fewn yr ystyr a roddir gan baragraff 8(2)(b), a

en-gb	ending with the effective date of the transaction concerned within the meaning given by paragraph 8(2)(a);
cy-gb	sy’n dod i ben â’r dyddiad y mae’r trafodiad o dan sylw yn cael effaith o fewn yr ystyr a roddir gan baragraff 8(2)(a);

en-gb	(b) where sub-paragraph (4)(b) applies, the period—
cy-gb	(b) pan fo is-baragraff (4)(b) yn gymwys, y cyfnod—

en-gb	(i) beginning with the effective date of the previous transaction within the meaning given by paragraph 3(6)(b) of Schedule 4ZA to the Finance Act 2003 (c.
cy-gb	(i) sy’n dechrau â’r dyddiad y mae’r trafodiad blaenorol, o fewn yr ystyr a roddir i “the previous transaction” gan baragraff 3(6)(b) o Atodlen 4ZA i Ddeddf Cyllid 2003 (p.

en-gb	14), and
cy-gb	14), yn cael effaith, a

en-gb	(ii) ending with the effective date of the transaction concerned within the meaning given by paragraph 3(6)(a) of that Schedule;
cy-gb	(ii) sy’n dod i ben â’r dyddiad y mae’r trafodiad o dan sylw, o fewn yr ystyr a roddir i “the transaction concerned” gan baragraff 3(6)(a) o’r Atodlen honno, yn cael effaith;

en-gb	(c) where sub-paragraph (4)(c) applies, the period—
cy-gb	(c) pan fo is-baragraff (4)(c) yn gymwys, y cyfnod—

en-gb	beginning with the date on which the buyer disposed of the ownership of a dwelling as provided for in paragraph 2(2)(a) of Schedule 2A to the Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11), and
cy-gb	sy’n dechrau â’r dyddiad y gwaredodd y prynwr berchenogaeth annedd fel y darperir ar ei gyfer ym mharagraff 2(2)(a) o Atodlen 2A i Ddeddf Treth Trafodiadau Tir ac Adeiladau (Yr Alban) 2013 (dsa 11), a

en-gb	ending with the effective date of the transaction referred to in that paragraph.
cy-gb	sy’n dod i ben â’r dyddiad y mae’r trafodiad y cyfeirir ato yn y paragraff hwnnw yn cael effaith.

en-gb	(6) For further provision in connection with an intermediate transaction being treated as a higher rates residential property transaction, see paragraph 24.
cy-gb	(6) Am ddarpariaeth bellach mewn cysylltiad â thrin rhyng-drafodiad fel pe bai’n drafodiad eiddo preswyl cyfraddau uwch, gweler paragraff 24.

en-gb	MULTIPLE DWELLING TRANSACTIONS Introductory
cy-gb	TRAFODIADAU ANHEDDAU LLUOSOG Rhagarweiniad

en-gb	10 This Part sets out when a chargeable transaction is a “higher rates residential property transaction” for the purpose of regulations under section 24(1)(b) in the case of a transaction involving multiple dwellings where the buyer is an individual.
cy-gb	10 Mae’r Rhan hon yn nodi pa bryd y mae trafodiad trethadwy yn “trafodiad eiddo preswyl cyfraddau uwch” at ddiben rheoliadau o dan adran 24(1)(b) yn achos trafodiad sy’n ymwneud ag anheddau lluosog pan fo’r prynwr yn unigolyn.

en-gb	Higher rates residential property transaction
cy-gb	Trafodiad eiddo preswyl cyfraddau uwch

en-gb	paragraph 13 or 15 applies.
cy-gb	os yw paragraff 13 neu 15 yn gymwys.

en-gb	the buyer is an individual, and
cy-gb	os yw’r prynwr yn unigolyn, a

en-gb	the main subject-matter of the transaction consists of a major interest in two or more dwellings (“the purchased dwellings”).
cy-gb	os yw prif destun y trafodiad ar ffurf prif fuddiant mewn dwy annedd neu ragor (“yr anheddau a brynir”).

en-gb	(3) In this Part of this Schedule, “purchased dwellings” has the meaning given by subparagraph (2)(b).
cy-gb	(3) Yn y Rhan hon o’r Atodlen hon, mae i “yr anheddau a brynir” yr ystyr a roddir gan is-baragraff (2)(b).

en-gb	(4) Where paragraph 18 applies, an intermediate transaction (within the meaning given by
cy-gb	(4) Pan fo paragraff 18 yn gymwys, mae rhyng-drafodiad (o fewn yr ystyr a roddir gan y

en-gb	(5) A transaction within section 72(9) is not a higher rates residential property transaction save where Schedule 13 applies (see in particular paragraph 6(6) of that Schedule).
cy-gb	(5) Nid yw trafodiad o fewn adran 72(9) yn drafodiad eiddo preswyl cyfraddau uwch ac eithrio pan fo Atodlen 13 yn gymwys (gweler yn benodol baragraff 6(6) o’r Atodlen honno).

en-gb	(a) the transaction is a higher rates residential property transaction if paragraph 11 applies in relation to any one of the buyers;
cy-gb	(a) mae’r trafodiad yn drafodiad eiddo preswyl cyfraddau uwch os yw paragraff 11 yn gymwys mewn perthynas ag unrhyw un neu ragor o’r prynwyr;

en-gb	(b) an intermediate transaction (within the meaning given by paragraph 18(2)) is to be treated as a higher rates residential property transaction if paragraph 18 applies in relation to any one of the buyers.
cy-gb	(b) mae rhyng-drafodiad (o fewn yr ystyr a roddir gan baragraff 18(2)) i’w drin fel pe bai’n drafodiad eiddo preswyl cyfraddau uwch os yw paragraff 18 yn gymwys mewn perthynas ag unrhyw un neu ragor o’r prynwyr.

en-gb	Two or more qualifying dwellings
cy-gb	Dwy annedd gymwys neu ragor

en-gb	13 (1) This paragraph applies if at least two of the purchased dwellings are qualifying dwellings.
cy-gb	13 (1) Mae’r paragraff hwn yn gymwys os yw o leiaf ddwy o’r anheddau a brynir yn anheddau cymwys.

en-gb	(2) A purchased dwelling is a qualifying dwelling for the purposes of this Part of this Schedule if the amount of the chargeable consideration for the transaction which is attributable on a just and reasonable basis to the purchased dwelling is £40,000 or more.
cy-gb	(2) Mae annedd a brynir yn annedd gymwys at ddibenion y Rhan hon o’r Atodlen hon os yw swm y gydnabyddiaeth drethadwy ar gyfer y trafodiad sydd i’w briodoli ar sail deg a rhesymol i’r annedd a brynir yn £40,000 neu ragor.

en-gb	(3) But a purchased dwelling is not a qualifying dwelling if at the end of the day that is the effective date of the transaction—
cy-gb	(3) Ond nid yw annedd a brynir yn annedd gymwys—

en-gb	the lease has an unexpired term of more than 21 years.
cy-gb	bod gan y les gyfnod o 21 o flynyddoedd yn weddill.

en-gb	(5) A purchased dwelling is not a qualifying dwelling if the exception provided for in paragraph 14 applies (subsidiary dwelling exception).
cy-gb	(5) Nid yw annedd a brynir yn annedd gymwys os yw’r eithriad a ddarperir ym mharagraff 14 yn gymwys (eithriad ar gyfer is-annedd).

en-gb	Subsidiary dwelling exception
cy-gb	Eithriad ar gyfer is-annedd

en-gb	14 (1) A purchased dwelling is not a qualifying dwelling if it is subsidiary to any of the other purchased dwellings.
cy-gb	14 (1) Nid yw annedd a brynir yn annedd gymwys os yw’n is-annedd i unrhyw un neu ragor o’r anheddau eraill a brynir.

en-gb	(2) For the purposes of this paragraph, one of the purchased dwellings (“dwelling A”) is subsidiary to another of the purchased dwellings (“dwelling B”) if—
cy-gb	(2) At ddibenion y paragraff hwn, mae un o’r anheddau a brynir (“annedd A”) yn is-annedd i un arall o’r anheddau a brynir (“annedd B”)—

en-gb	dwelling A is situated within the grounds of, or within the same building as, dwelling B, and
cy-gb	os yw annedd A wedi ei lleoli o fewn tiroedd annedd B, neu o fewn yr un adeilad ag annedd B, a

en-gb	the amount of the chargeable consideration for the transaction which is attributable on a just and reasonable basis to dwelling B is equal to, or greater than, two thirds of the amount of the chargeable consideration for the transaction which is attributable on a just and reasonable basis to the following combined—
cy-gb	os yw swm y gydnabyddiaeth drethadwy ar gyfer y trafodiad sydd i’w briodoli ar sail deg a rhesymol i annedd B yn hafal i ddwy ran o dair o swm y gydnabyddiaeth drethadwy ar gyfer y trafodiad, neu’n fwy na dwy ran o dair o’r swm hwnnw, sydd i’w briodoli ar sail deg a rhesymol i’r anheddau a ganlyn ar y cyd—

en-gb	dwelling A,
cy-gb	annedd A,

en-gb	dwelling B, and
cy-gb	annedd B, a

en-gb	each of the other purchased dwellings (if any) which are situated within the grounds of, or within the same building as, dwelling B.
cy-gb	pob un o’r anheddau eraill a brynir (os oes rhai) sydd wedi eu lleoli o fewn tiroedd annedd B, neu o fewn yr un adeilad ag annedd B.

en-gb	only one of the purchased dwellings is a qualifying dwelling, and
cy-gb	os un yn unig o’r anheddau a brynir sy’n annedd gymwys, a

en-gb	at the end of the day that is the effective date of the transaction—
cy-gb	os, ar ddiwedd y dydd ar y dyddiad y mae’r trafodiad yn cael effaith—

en-gb	the buyer has a major interest in a dwelling other than one of the purchased dwellings, and
cy-gb	oes gan y prynwr brif fuddiant mewn annedd ar wahân i un o’r anheddau a brynir, a

en-gb	that interest has a market value of £40,000 or more.
cy-gb	yw gwerth marchnadol y buddiant hwnnw yn £40,000 neu ragor.

en-gb	(2) But this paragraph does not apply if the interest described in sub-paragraph (1)(b) is reversionary on a lease which—
cy-gb	(2) Ond nid yw’r paragraff hwn yn gymwys os yw’r buddiant a ddisgrifir yn is-baragraff (1) (b) yn rifersiwn ar les—

en-gb	(3) Where the buyer is jointly entitled with one or more persons to the major interest referred to in sub-paragraph (1)(b)(i), the reference in sub-paragraph (1)(b)(ii) to the market value of the interest is to the market value of the buyer's beneficial share in the interest as determined in accordance with sub-paragraph (4) or (5).
cy-gb	(3) Pan fo gan y prynwr hawl ar y cyd ag un person neu ragor i’r prif fuddiant y cyfeirir ato yn is-baragraff (1)(b)(i), mae’r cyfeiriad yn is-baragraff (1)(b)(ii) at werth marchnadol y buddiant yn gyfeiriad at werth marchnadol cyfran lesiannol y prynwr yn y buddiant fel y’i pennir yn unol ag is-baragraff (4) neu (5).

en-gb	MV XPI
cy-gb	GM xCB

en-gb	(5) Where the buyer is beneficially entitled as a joint tenant, the market value of the buyer's beneficial share is equal to—
cy-gb	(5) Pan fo gan y prynwr hawl lesiannol fel cyd-denant, mae gwerth marchnadol cyfran lesiannol y prynwr yn gyfwerth â—

en-gb	(6) For the purpose of sub-paragraph (5), the buyer and the buyer's spouse or civil partner are to be treated as one joint tenant if—
cy-gb	(6) At ddiben is-baragraff (5), mae’r prynwr a phriod neu bartner sifil y prynwr i’w trin fel un cyd-denant—

en-gb	paragraph 16 (interest in same main residence exception), and
cy-gb	paragraff 16 (eithriad ar gyfer buddiant yn yr un brif breswylfa), a

en-gb	16 Paragraph 15 does not apply if the main subject-matter of the transaction is a major
cy-gb	16 Nid yw paragraff 15 yn gymwys os yw prif destun y trafodiad yn brif fuddiant yn yr

en-gb	interest in the qualifying dwelling referred to in paragraph 15(1)(a), and that dwelling is one—
cy-gb	annedd gymwys y cyfeirir ati ym mharagraff 15(1)(a), a bod yr annedd honno yn—

en-gb	in which, immediately before the effective date of the transaction, the buyer had another major interest, and
cy-gb	annedd yr oedd gan y prynwr brif fuddiant arall ynddi, yn union cyn y dyddiad yr oedd y trafodiad yn cael effaith, a

en-gb	which, immediately before and after the effective date of the transaction, is the buyer's only or main residence.
cy-gb	annedd sy’n unig breswylfa neu’n brif breswylfa’r prynwr, yn union cyn ac ar ôl y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	17 (1) Paragraph 15 does not apply if the qualifying dwelling referred to in paragraph 15(1)(a)is a replacement for the buyer's only or main residence.
cy-gb	17 (1) Nid yw paragraff 15 yn gymwys os yw’r annedd gymwys y cyfeirir ati ym mharagraff 15(1)(a) yn disodli unig breswylfa neu brif breswylfa’r prynwr.

en-gb	(2) For the purposes of this paragraph, a qualifying dwelling is a replacement for the buyer's only or main residence if—
cy-gb	(2) At ddibenion y paragraff hwn, mae annedd gymwys yn disodli unig breswylfa neu brif breswylfa’r prynwr—

en-gb	on the effective date of the transaction (“the transaction concerned”) the buyer intends that qualifying dwelling to be the buyer's only or main residence,
cy-gb	os yw’r prynwr, ar y dyddiad y mae’r trafodiad (“y trafodiad o dan sylw”) yn cael effaith, yn bwriadu i’r annedd gymwys fod yn unig breswylfa neu’n brif breswylfa iddo,

en-gb	(4) For the purposes of this paragraph, that qualifying dwelling may become a replacement for the buyer's only or main residence if—
cy-gb	(4) At ddibenion y paragraff hwn, caiff yr annedd a brynir ddod yn annedd sy’n disodli unig breswylfa neu brif breswylfa’r prynwr—

en-gb	on the effective date of the transaction (“the transaction concerned”) the buyer intended that qualifying dwelling to be the buyer's only or main residence,
cy-gb	os oedd y prynwr, ar y dyddiad yr oedd y trafodiad (“y trafodiad o dan sylw”) yn cael effaith, yn bwriadu i’r annedd gymwys fod yn unig breswylfa neu’n brif breswylfa iddo,

en-gb	in another land transaction the effective date of which is during the period of 3 years beginning with the day after the effective date of the transaction concerned, the buyer or the buyer's spouse, former spouse, civil partner or former civil partner disposes of a major interest in another dwelling (“the sold dwelling”),
cy-gb	os yw’r prynwr neu briod, cyn-briod, partner sifil neu gyn-bartner sifil y prynwr, mewn trafodiad tir arall sy’n cael effaith ar ddyddiad yn ystod y cyfnod o 3 blynedd sy’n dechrau’r diwrnod ar ôl y dyddiad yr oedd y trafodiad o dan sylw yn cael effaith, yn gwaredu prif fuddiant mewn annedd arall (“yr annedd a werthir”),

en-gb	immediately after the effective date of that other land transaction, neither the buyer nor the buyer's spouse or civil partner has a major interest in the sold dwelling, and
cy-gb	os nad oes gan y prynwr na phriod neu bartner sifil y prynwr, yn union ar ôl y dyddiad yr oedd y trafodiad tir arall hwnnw yn cael effaith, brif fuddiant yn yr annedd a werthir, a

en-gb	(5) Sub-paragraph (4)(c) does not apply in relation to a spouse or civil partner of the buyer if the two of them are not living together on the effective date of that other land transaction (for the meaning of “living together”, see paragraph 25(3)).
cy-gb	(5) Nid yw is-baragraff (4)(c) yn gymwys i briod neu bartner sifil y prynwr os nad yw’r ddau ohonynt yn cyd-fyw ar y dyddiad y mae’r trafodiad tir arall hwnnw yn cael effaith (gweler paragraff 25(3) am ystyr “cyd-fyw”).

en-gb	(6) For further provision in connection with a dwelling becoming a replacement for the buyer's only or main residence, see paragraph 23.
cy-gb	(6) Am ddarpariaeth bellach mewn cysylltiad ag annedd sy’n dod yn annedd sy’n disodli unig breswylfa neu brif breswylfa’r prynwr, gweler paragraff 23.

en-gb	that falls within paragraph 11(2),
cy-gb	sy’n dod o fewn paragraff 11(2),

en-gb	where only one of the purchased dwellings is a qualifying dwelling, and
cy-gb	pan fo un yn unig o’r anheddau a brynir yn annedd gymwys, ac

en-gb	(3) In determining whether a purchased dwelling is a qualifying dwelling for the purposes of this paragraph, the reference in paragraph 13(3) to the end of the day that is the effective date of the transaction has effect as though it were a reference to the end of either or both of the following—
cy-gb	(3) rth benderfynu pa un a yw annedd a brynir yn annedd gymwys at ddibenion y paragraff hwn, mae’r cyfeiriad ym mharagraff 13(3) at ddiwedd y dydd ar y dyddiad y mae’r trafodiad yn cael effaith, yn cael effaith fel pe bai’n gyfeiriad at ddiwedd y dydd ar y naill neu’r llall o’r dyddiadau a ganlyn, neu’r ddau ohonynt—

en-gb	beginning with the effective date of the previous transaction within the meaning given by paragraph 3(6)(b) of Schedule 4ZA to the Finance Act 2003 (c.
cy-gb	sy’n dechrau â’r dyddiad y mae’r trafodiad blaenorol, o fewn yr ystyr a roddir i “the previous transaction” gan baragraff 3(6)(b) o Atodlen 4ZA i Ddeddf Cyllid 2003 (p.

en-gb	ending with the effective date of the transaction concerned within the meaning given by paragraph 3(6)(a) of that Schedule;
cy-gb	sy’n dod i ben â’r dyddiad y mae’r trafodiad o dan sylw, o fewn yr ystyr a roddir i “the transaction concerned” gan baragraff 3(6)(a) o’r Atodlen honno, yn cael effaith;

en-gb	BUYER IS NOT AN INDIVIDUAL
cy-gb	PRYNWR NAD YW’N UNIGOLYN

en-gb	19 This Part sets out when a chargeable transaction where the buyer is not an individual is a
cy-gb	19 Mae’r Rhan hon yn nodi pa bryd y mae trafodiad trethadwy pan na fo’r prynwr yn

en-gb	“higher rates residential property transaction” for the purpose of regulations under section 24(1)(b).
cy-gb	unigolyn yn “trafodiad eiddo preswyl cyfraddau uwch” at ddiben rheoliadau o dan adran 24(1)(b).

en-gb	Transaction involving a dwelling
cy-gb	Trafodiad sy'n ymwneud ag annedd

en-gb	20 (1) A chargeable transaction is a higher rates residential property transaction if— (a) the buyer is not an individual,
cy-gb	20 (1) Mae trafodiad trethadwy yn drafodiad eiddo preswyl cyfraddau uwch— (a) os nad yw’r prynwr yn unigolyn,

en-gb	the chargeable consideration for the dwelling is £40,000 or more.
cy-gb	os yw’r gydnabyddiaeth drethadwy ar gyfer yr annedd yn £40,000 neu ragor.

en-gb	(2) But a transaction is not a higher rates residential property transaction under sub-paragraph (1) if at the end of the day that is the effective date of the transaction—
cy-gb	(2) Ond nid yw trafodiad yn drafodiad eiddo preswyl cyfraddau uwch o dan is-baragraff (1) os yw, ar ddiwedd y dydd ar y dyddiad y mae’r trafodiad yn cael effaith—

en-gb	the purchased dwelling is subject to a lease,
cy-gb	yr annedd a brynir yn ddarostyngedig i les,

en-gb	the main subject-matter of the transaction is reversionary on that lease, and
cy-gb	prif destun y trafodiad yn rifersiwn ar y les honno, ac

en-gb	the lease meets the conditions set out in sub-paragraph (3).
cy-gb	y les yn bodloni’r amodau a nodir yn is-baragraff (3).

en-gb	Transaction involving multiple dwellings
cy-gb	Trafodiad sy'n ymwneud ag anheddau lluosog

en-gb	the buyer is not an individual,
cy-gb	os nad yw’r prynwr yn unigolyn,

en-gb	the main subject-matter of the transaction consists of a major interest in two or more dwellings (“the purchased dwellings”), and
cy-gb	os yw prif destun y trafodiad ar ffurf prif fuddiant mewn dwy annedd neu ragor (“yr anheddau a brynir”), ac

en-gb	at least one of the purchased dwellings is a dwelling to which sub-paragraph (2) applies.
cy-gb	os yw o leiaf un o’r anheddau a brynir yn annedd y mae is-baragraff (2) yn gymwys iddi.

en-gb	(2) This sub-paragraph applies to a purchased dwelling if the amount of the chargeable consideration for the transaction which is attributable on a just and reasonable basis to the purchased dwelling is £40,000 or more.
cy-gb	(2) Mae’r is-baragraff hwn yn gymwys i annedd a brynir os yw swm y gydnabyddiaeth drethadwy ar gyfer y trafodiad sydd i’w briodoli ar sail deg a rhesymol i’r annedd a brynir yn £40,000 neu ragor.

en-gb	(3) But sub-paragraph (2) does not apply to a purchased dwelling if at the end of the day that is the effective date of the transaction—
cy-gb	(3) Ond nid yw is-baragraff (2) yn gymwys i annedd a brynir—

en-gb	22 Where there are two or more buyers in a transaction, the transaction is a higher rates
cy-gb	22 Pan fo dau brynwr neu ragor mewn trafodiad, mae’r trafodiad yn drafodiad eiddo

en-gb	residential property transaction if paragraph 20 or 21 applies in relation to any one of the buyers.
cy-gb	preswyl cyfraddau uwch os yw paragraff 20 neu 21 yn gymwys mewn perthynas ag unrhyw un neu ragor o’r prynwyr.

en-gb	SUPPLEMENTARY PROVISIONS
cy-gb	DARPARIAETHAU ATODOL

en-gb	Further provision in connection with replacement of main residence exception
cy-gb	Darpariaeth bellach mewn cysylltiad d'r eithriad ar gyfer disodli prif breswylfa

en-gb	23 (1) This paragraph applies where by reason of paragraph 8(4) or 17(4) a chargeable transaction (“the transaction concerned”) ceases to be a higher rates residential property transaction for the purpose of regulations under section 24(1)(b).
cy-gb	23 (1) Mae’r paragraff hwn yn gymwys pan fo trafodiad trethadwy (“y trafodiad o dan sylw”),oherwydd paragraff 8(4) neu 17(4), yn peidio â bod yn drafodiad eiddo preswyl cyfraddau uwch at ddiben rheoliadau o dan adran 24(1)(b).

en-gb	(2) The land transaction (“the subsequent transaction”) by reference to which the condition in paragraph 8(4)(b) or 17(4)(b) was met may not be taken into account for the purposes of paragraph 8(2)(b) or 17(2)(b) in determining whether any other chargeable transaction is a higher rates residential property transaction.
cy-gb	(2) Ni chaniateir ystyried y trafodiad tir (“y trafodiad dilynol”) a oedd yn bodloni’r amod ym mharagraff 8(4)(b) neu 17(4)(b) at ddibenion paragraff 8(2)(b) neu 17(2)(b) wrth benderfynu pa un a yw unrhyw drafodiad trethadwy arall yn drafodiad eiddo preswyl cyfraddau uwch.

en-gb	(3) Sub-paragraph (4) applies where—
cy-gb	(3) Mae is-baragraff (4) yn gymwys—

en-gb	the effective date of the subsequent transaction falls on or before the filing date for the return in respect of the transaction concerned, and
cy-gb	pan fo’r trafodiad dilynol yn cael effaith ar ddyddiad ffeilio’r ffurflen dreth mewn cysylltiad â’r trafodiad o dan sylw, neu cyn hynny, a

en-gb	the return has not been made.
cy-gb	pan na fo’r ffurflen dreth wedi ei dychwelyd.

en-gb	(4) The buyer may, when making the return in respect of the transaction concerned, treat the purchased dwelling referred to in paragraph 8(4) or 17(4) as though it had been a replacement for the buyer's only or main residence on the effective date of the transaction concerned; and in such a case the transaction concerned is to be treated as if it had never been a higher rates residential property transaction.
cy-gb	(4) Caiff y prynwr, wrth ddychwelyd y ffurflen dreth mewn cysylltiad â’r trafodiad o dan sylw, drin yr annedd a brynir y cyfeirir ati ym mharagraff 8(4) neu 17(4) fel pe bai wedi disodli unig breswylfa neu brif breswylfa’r prynwr ar y dyddiad y mae’r trafodiad o dan sylw yn cael effaith; ac mewn achos o’r fath mae’r trafodiad o dan sylw i’w drin fel pe na bai erioed wedi bod yn drafodiad eiddo preswyl cyfraddau uwch.

en-gb	(5) Sub-paragraph (6) applies where the effect of the transaction concerned ceasing to be a higher rates residential property transaction is that less tax is payable in respect of it than the buyer has already paid in accordance with a return made for that transaction.
cy-gb	(5) Mae is-baragraff (6) yn gymwys os effaith bod y trafodiad o dan sylw yn peidio â bod yn drafodiad eiddo preswyl cyfraddau uwch yw bod llai o dreth yn daladwy mewn cysylltiad â’r trafodiad na’r hyn y mae’r prynwr eisoes wedi ei dalu yn unol â ffurflen dreth a ddychwelwyd ar gyfer y trafodiad hwnnw.

en-gb	(6) In order to obtain repayment of the amount of tax overpaid, the buyer may—
cy-gb	(6) Er mwyn cael ad-daliad o swm y dreth a ordalwyd, caiff y prynwr—

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

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

en-gb	Further provision in connection with transactions being treated as higher rates residential property transactions
cy-gb	Darpariaeth bellach mewn cysylltiad a thrin trafodiadau fel trafodiadau eiddo preswyl cyfraddau uwch

en-gb	24 (1) This paragraph applies where by reason of the application of paragraph 9 or 18 a chargeable transaction (“the intermediate transaction”) is treated as a higher rates residential property transaction.
cy-gb	24 (1) Mae’r paragraff hwn yn gymwys pan fo trafodiad trethadwy (“y rhyng-drafodiad”), oherwydd cymhwyso paragraff 9 neu 18, yn cael ei drin fel pe bai’n drafodiad eiddo preswyl cyfraddau uwch.

en-gb	The intermediate transaction is treated as a higher rates residential property transaction for the purposes of this Act as from the end of the interim period that applies in accordance with paragraph 9(5) or 18(5).
cy-gb	Caiff y rhyng-drafodiad ei drin fel pe bai’n drafodiad eiddo preswyl cyfraddau uwch at ddibenion y Ddeddf hon o ddiwedd y cyfnod interim sy’n gymwys yn unol â pharagraff 9(5) neu 18(5).

en-gb	The buyer in the intermediate transaction must make a return to WRA in respect of that transaction.
cy-gb	Rhaid i’r prynwr yn y rhyng-drafodiad ddychwelyd ffurflen dreth i ACC mewn cysylltiad â’r trafodiad hwnnw.

en-gb	A return made under this paragraph must—
cy-gb	Rhaid i ffurflen dreth a ddychwelir o dan y paragraff hwn—

en-gb	be made before the end of the period of 30 days beginning with the day after the end of the interim period that applies in accordance with paragraph 9(5) or 18(5), and
cy-gb	cael ei dychwelyd cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau’r diwrnod ar ôl y dyddiad y daw’r cyfnod interim sy’n gymwys yn unol â pharagraff 9(5) neu 18(5) i ben, a

en-gb	Spouses and civil partners purchasing alone
cy-gb	Priodau a phartneriaid sifil yn prynu ar eu pen eu hunain

en-gb	25 (1) Sub-paragraph (2) applies in relation to a chargeable transaction if—
cy-gb	25 (1) Mae is-baragraff (2) yn gymwys mewn perthynas â thrafodiad trethadwy—

en-gb	the buyer (or one of them) is married or in a civil partnership on the effective date,
cy-gb	os yw’r prynwr (neu un ohonynt) yn briod neu mewn partneriaeth sifil ar y dyddiad y mae’r trafodiad yn cael effaith,

en-gb	the buyer and the buyer's spouse or civil partner are living together on that date, and
cy-gb	os yw’r prynwr a phriod neu bartner sifil y prynwr yn cyd-fyw ar y dyddiad hwnnw, ac

en-gb	the buyer's spouse or civil partner is not a buyer in the transaction.
cy-gb	os nad yw priod neu bartner sifil y prynwr yn brynwr yn y trafodiad.

en-gb	The transaction is to be treated as being a higher rates residential property transaction if it would have been a higher rates residential property transaction had the buyer's spouse or civil partner been a buyer.
cy-gb	Mae’r trafodiad i’w drin fel trafodiad eiddo preswyl cyfraddau uwch pe bai wedi bod yn drafodiad eiddo preswyl cyfraddau uwch pe bai priod neu bartner sifil y prynwr wedi bod yn brynwr.

en-gb	Individuals who are married to, or are civil partners of, each other are treated for the purposes of this Schedule as living together unless—
cy-gb	Caiff unigolion sy’n briod â’i gilydd, neu’n bartneriaid sifil i’w gilydd, eu trin at ddibenion yr Atodlen hon fel pe baent yn cyd-fyw oni bai—

en-gb	they are separated under an order of a court of competent jurisdiction,
cy-gb	eu bod wedi gwahanu o dan orchymyn llys sydd ag awdurdodaeth gymwys,

en-gb	they are separated by a deed of separation, or
cy-gb	eu bod wedi gwahanu drwy weithred wahanu, neu

en-gb	they are in fact separated in circumstances in which the separation is likely to be permanent.
cy-gb	eu bod wedi gwahanu mewn gwirionedd mewn amgylchiadau lle mae’r gwahanu yn debygol o fod yn barhaol.

en-gb	Property adjustment on divorce, dissolution of civil partnership etc.
cy-gb	Ad-drefnu eiddo ar ôl ysgariad, diddymiad partneriaeth sifil etc.

en-gb	26 (1) For the purpose of determining whether paragraph 5 or 15 applies to a chargeable transaction, the buyer is not to be treated as having a major interest in another dwelling to which sub-paragraphs (2) and (3) apply.
cy-gb	26 (1) At ddiben penderfynu pa un a yw paragraffau 5 neu 15 yn gymwys i drafodiad trethadwy, nid yw’r prynwr i’w drin fel pe bai ganddo brif fuddiant mewn annedd arall y mae is-baragraff (2) a (3) yn gymwys iddi.

en-gb	(2) This sub-paragraph applies to a dwelling the interest in which is held by the buyer as a tenant in common in consequence of—
cy-gb	(2) Mae’r is-baragraff hwn yn gymwys i annedd y mae’r buddiant ynddi yn cael ei ddal gan y prynwr fel tenant ar y cyd o ganlyniad i—

en-gb	an order under section 24(1)(b) of the Matrimonial Causes Act 1973 (c.
cy-gb	gorchymyn o dan adran 24(1)(b) o Ddeddf Achosion Priodasol 1973 (p.

en-gb	18) (property adjustments orders in connection with matrimonial proceedings),
cy-gb	18) (gorchmynion ad-drefnu eiddo mewn cysylltiad ag achosion priodasol),

en-gb	an order under section 17(1)(a)(ii) of the Matrimonial and Family Proceedings Act 1984 (c.
cy-gb	gorchymyn o dan adran 17(1)(a)(ii) o Ddeddf Achosion Priodasol a Theuluol 1984 (p.

en-gb	42) (property adjustment orders after overseas divorce) corresponding to such an order as is mentioned in paragraph (a),
cy-gb	42) (gorchmynion ad-drefnu eiddo ar ôl ysgariad tramor) sy’n cyfateb i orchymyn o’r fath a grybwyllir ym mharagraff (a),

en-gb	an order under paragraph 7(1)(b) of Schedule 5 to the Civil Partnership Act 2004 (c.
cy-gb	gorchymyn o dan baragraff 7(1)(b) o Atodlen 5 i Ddeddf Partneriaeth Sifil 2004 (p.

en-gb	33) (property adjustment orders in connection with dissolution etc. of civil partnership), or
cy-gb	33) (gorchmynion ad-drefnu eiddo mewn cysylltiad â diddymiad etc. partneriaeth sifil), neu

en-gb	an order under paragraph 9 of Schedule 7 to the Civil Partnership Act 2004 (c.
cy-gb	gorchymyn o dan baragraff 9 o Atodlen 7 i Ddeddf Partneriaeth Sifil 2004 (p.

en-gb	33) (property adjustment orders in connection with overseas dissolution etc. of civil partnership) corresponding to such an order as is mentioned in paragraph (c).
cy-gb	33) (gorchmynion ad-drefnu eiddo mewn cysylltiad â diddymiad tramor etc. partneriaeth sifil) sy’n cyfateb i orchymyn o’r fath a grybwyllir ym mharagraff (c).

en-gb	(3) This sub-paragraph applies to a dwelling that is the only or main residence of a person for the benefit of whom an order referred to in sub-paragraph (2) is made.
cy-gb	(3) Mae’r is-baragraff hwn yn gymwys i annedd sy’n unig breswylfa neu’n brif breswylfa person y gwneir gorchymyn y cyfeirir ato yn is-baragraff (2) er ei fudd.

en-gb	Settlements and bare trusts
cy-gb	Setliadau ac ymddiriedolaethau noeth

en-gb	27 (1) Sub-paragraph (3) applies in relation to a land transaction if—
cy-gb	27 (1) Mae is-baragraff (3) yn gymwys mewn perthynas â thrafodiad tir—

en-gb	the main subject-matter of the transaction consists of a major interest in one or more dwellings,
cy-gb	os yw prif destun y trafodiad ar ffurf prif fuddiant mewn un annedd neu ragor,

en-gb	the buyer (or one of them) is acting as trustee of a settlement, and
cy-gb	os yw’r prynwr (neu un ohonynt) yn gweithredu fel ymddiriedolwr setliad, ac

en-gb	under the terms of the settlement a beneficiary will be entitled to—
cy-gb	os bydd gan fuddiolwr, o dan delerau’r setliad, hawl i—

en-gb	occupy the dwelling or dwellings for life, or
cy-gb	meddiannu’r annedd neu’r anheddau am oes, neu

en-gb	income earned in respect of the dwelling or dwellings.
cy-gb	incwm a enillir mewn cysylltiad â’r annedd neu’r anheddau.

en-gb	(2) Sub-paragraph (3) also applies in relation to a land transaction if—
cy-gb	(2) Mae is-baragraff (3) hefyd yn gymwys mewn perthynas â thrafodiad tir—

en-gb	the main subject-matter of the transaction consists of a term of years absolute in a dwelling, and
cy-gb	os yw prif destun y trafodiad ar ffurf cyfnod o flynyddoedd absoliwt mewn annedd, a

en-gb	the buyer (or one of them) is acting as a trustee of a bare trust (within the meaning given by paragraph 2(1) and (2) of Schedule 8).
cy-gb	os yw’r prynwr (neu un ohonynt) yn gweithredu fel ymddiriedolwr ymddiriedolaeth noeth (o fewn yr ystyr a roddir gan baragraffau 2(1) a (2) o Atodlen 8).

en-gb	(3) Where this sub-paragraph applies in relation to a land transaction the beneficiary of the settlement or bare trust (rather than the trustee) is to be treated for the purposes of this Schedule as the buyer (or as one of them).
cy-gb	(3) Pan fo’r is-baragraff hwn yn gymwys mewn perthynas â thrafodiad tir, mae buddiolwr y setliad neu’r ymddiriedolaeth noeth (yn hytrach na’r ymddiriedolwr) i’w drin at ddibenion yr Atodlen hon fel y prynwr (neu fel un ohonynt).

en-gb	(4) Paragraphs 3(3) and 4 of Schedule 8 (trustees to be treated as the buyer) have effect subject to sub-paragraph (3).
cy-gb	(4) Mae paragraffau 3(3) a 4 o Atodlen 8 (trin ymddiriedolwyr fel y prynwr) yn cael effaith yn ddarostyngedig i is-baragraff (3).

en-gb	28 (1) Sub-paragraph (3) applies where—
cy-gb	28 (1) Mae is-baragraff (3) yn gymwys—

en-gb	a person is a beneficiary under a settlement,
cy-gb	pan fo person yn fuddiolwr o dan setliad,

en-gb	a major interest in a dwelling forms part of the trust property, and
cy-gb	pan fo prif fuddiant mewn annedd yn ffurfio rhan o eiddo’r ymddiriedolaeth, ac

en-gb	under the terms of the settlement, the beneficiary is entitled to—
cy-gb	pan fo gan fuddiolwr, o dan delerau’r setliad, hawl i—

en-gb	occupy the dwelling for life, or
cy-gb	meddiannu’r annedd am oes, neu

en-gb	income earned in respect of the dwelling.
cy-gb	incwm a enillir mewn cysylltiad â’r annedd.

en-gb	(2) Sub-paragraph (3) also applies where—
cy-gb	(2) Mae is-baragraff (3) hefyd yn gymwys—

en-gb	a person is a beneficiary under a bare trust (within the meaning given by paragraph 2(1) and (2) of Schedule 8), and
cy-gb	pan fo person yn fuddiolwr o dan ymddiriedolaeth noeth (o fewn yr ystyr a roddir gan baragraff 2(1) a 2 o Atodlen 8), a

en-gb	a term of years absolute in a dwelling forms part of the trust property.
cy-gb	pan fo cyfnod o flynyddoedd absoliwt mewn annedd yn ffurfio rhan o eiddo’r ymddiriedolaeth.

en-gb	(3) Where this sub-paragraph applies—
cy-gb	(3) Pan fo’r is-baragraff hwn yn gymwys—

en-gb	the beneficiary is to be treated for the purposes of this Schedule as holding the interest in the dwelling, and
cy-gb	mae’r buddiolwr i’w drin at ddibenion yr Atodlen hon fel pe bai’n dal y buddiant yn yr annedd, a

en-gb	if the trustee of the settlement or bare trust disposes of the interest, the beneficiary is to be treated for the purposes of this Schedule as having disposed of it.
cy-gb	os yw ymddiriedolwr y setliad neu’r ymddiriedolaeth noeth yn gwaredu’r buddiant, mae’r buddiolwr i’w drin at ddibenion yr Atodlen hon fel pe bai wedi ei waredu.

en-gb	the main subject-matter of a land transaction consists of an interest other than a major interest in a dwelling, and
cy-gb	prif destun trafodiad tir ar ffurf buddiant ar wahân i brif fuddiant mewn annedd, a

en-gb	sub-paragraph (2) or (3) applies in relation to the transaction,
cy-gb	is-baragraff (2) neu (3) yn gymwys mewn perthynas â’r trafodiad,

en-gb	then, for the avoidance of doubt, the effect of paragraph 28 of this Schedule or, as the case may be, paragraph 3(1) of Schedule 8, is that the main subject-matter of the transaction is to be treated for the purposes of this Schedule as consisting of a major interest in a dwelling.
cy-gb	yna, i osgoi unrhyw amheuaeth, effaith paragraff 28 o’r Atodlen hon neu, yn ôl y digwydd, paragraff 3(1) o Atodlen 8, yw fod prif destun y trafodiad i’w drin at ddibenion yr Atodlen hon fel pe bai ar ffurf prif fuddiant mewn annedd.

en-gb	(2) This sub-paragraph applies in relation to a transaction where—
cy-gb	(2) Mae’r is-baragraff hwn yn gymwys mewn perthynas â thrafodiad pan fo—

en-gb	(a) a major interest in the dwelling is held on a bare trust for a beneficiary (“B”),
cy-gb	(a) prif fuddiant yn yr annedd yn cael ei ddal mewn ymddiriedolaeth noeth ar gyfer buddiolwr (“B”),

en-gb	(b) there is a disposal of the whole or part of B's interest in the dwelling,
cy-gb	(b) holl fuddiant neu ran o fuddiant B yn yr annedd yn cael ei waredu,

en-gb	(c) immediately before the effective date of the transaction—
cy-gb	(c) yn union cyn y dyddiad y mae’r trafodiad yn cael effaith—

en-gb	the major interest is, by virtue of paragraph 3(1) of Schedule 8, treated as if it were vested in B, or
cy-gb	mae’r prif fuddiant yn cael ei drin, yn rhinwedd paragraff 3(1) o Atodlen 8, fel pe bai wedi ei freinio yn B, neu

en-gb	B is, by virtue of paragraph 28, treated as holding the major interest in the dwelling, and
cy-gb	mae B yn cael ei drin, yn rhinwedd paragraff 28, fel pe bai’n dal y prif fuddiant yn yr annedd, a

en-gb	(d) immediately after the effective date of the transaction—
cy-gb	(d) yn union wedi’r dyddiad y mae’r trafodiad yn cael effaith—

en-gb	the major interest is, by virtue of paragraph 3(1) of Schedule 8, treated as if it were vested in the buyer, or
cy-gb	mae’r prif fuddiant yn cael ei drin, yn rhinwedd paragraff 3(1) o Atodlen 8, fel pe bai wedi ei freinio yn y prynwr, neu

en-gb	the buyer is, by virtue of paragraph 28, treated as holding the major interest.
cy-gb	mae’r prynwr yn cael ei drin, yn rhinwedd paragraff 28, fel pe bai’n dal y prif fuddiant.

en-gb	(a) a person (“B”) is a beneficiary under a settlement where a major interest in the dwelling forms part of the trust property,
cy-gb	(a) person (“B”) yn fuddiolwr o dan setliad pan fo prif fuddiant yn yr annedd yn ffurfio rhan o eiddo’r ymddiriedolaeth,

en-gb	(b) under the terms of the settlement B is entitled to—
cy-gb	(b) gan B, o dan delerau’r setliad, hawl i—

en-gb	income earned in respect of the dwelling,
cy-gb	incwm a enillir mewn cysylltiad â’r annedd,

en-gb	(c) there is a disposal of the whole or part of B's interest in the dwelling,
cy-gb	(c) holl fuddiant neu ran o fuddiant B yn yr annedd yn cael ei waredu,

en-gb	(d) immediately before the effective date of the transaction B is, by virtue of paragraph 28, treated as holding the major interest in the dwelling, and
cy-gb	(d) yn union cyn y dyddiad y mae’r trafodiad yn cael effaith mae B yn cael ei drin, yn rhinwedd paragraff 28, fel pe bai’n dal y prif fuddiant yn yr annedd, ac

en-gb	(e) immediately after the effective date of the transaction the buyer is, by virtue of that paragraph, treated as holding the major interest.
cy-gb	(e) yn union wedi’r dyddiad y mae’r trafodiad yn cael effaith mae’r prynwr yn cael ei drin, yn rhinwedd y paragraff hwnnw, fel pe bai’n dal y prif fuddiant.

en-gb	(4) In determining whether sub-paragraph (2) or (3) applies to a transaction, ignore paragraphs 30 and 35(5).
cy-gb	(4) Wrth bennu a yw is-baragraff (2) neu (3) yn gymwys i drafodiad, anwybydder paragraffau 30 a 35(5).

en-gb	30 (1) This paragraph applies where, by reason of paragraph 27 or 28 or paragraph 3(1) of Schedule 8 (bare trusts), the child of a person (“P”) would (but for this paragraph) be treated for the purposes of this Schedule as—
cy-gb	30 (1) Mae’r paragraff hwn yn gymwys pe bai plentyn person (“P”) (oni bai am y paragraff hwn), oherwydd paragraff 27 neu 28 neu baragraff 3(1) o Atodlen 8 (ymddiriedolaethau noeth), yn cael ei drin at ddibenion yr Atodlen hon fel pe bai—

en-gb	being the buyer in relation to a land transaction,
cy-gb	y prynwr mewn perthynas â thrafodiad tir,

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

en-gb	having disposed of an interest in a dwelling.
cy-gb	wedi gwaredu buddiant mewn annedd.

en-gb	(2) Where this paragraph applies—
cy-gb	(2) Pan fo’r paragraff hwn yn gymwys—

en-gb	(a) P and any spouse or civil partner of P are to be treated for the purposes of this Schedule as being the buyer, holding the interest or (as the case may be) having disposed of the interest, and
cy-gb	(a) mae P ac unrhyw briod neu bartner sifil i P i’w trin at ddibenion yr Atodlen hon fel pe bai neu pe baent y prynwr, yn dal y buddiant neu (yn ôl y digwydd) wedi gwaredu’r buddiant, a

en-gb	(b) the child is not to be so treated.
cy-gb	(b) nid yw’r plentyn i’w drin felly.

en-gb	(3) Sub-paragraph (2)(a) does not apply in relation to a spouse or civil partner of P if the two of them are not living together (for the meaning of which, see paragraph 25(3)).
cy-gb	(3) Nid yw is-baragraff (2)(a) yn gymwys i briod neu bartner sifil P os nad yw’r ddau ohonynt yn cyd-fyw (gweler paragraff 25(3) am ystyr hynny).

en-gb	(4) This paragraph does not apply where—
cy-gb	(4) Nid yw’r paragraff hwn yn gymwys pan fo—

en-gb	a person (“D”) acquires, holds or disposes of, a major interest in a dwelling in a child's name or on the child's behalf,
cy-gb	person (“D”) yn caffael, yn dal neu’n gwaredu prif fuddiant mewn annedd yn enw plentyn neu ar ran y plentyn,

en-gb	D does so in the exercise of powers conferred on D as the deputy of the child, and
cy-gb	D yn gwneud hynny drwy arfer pwerau a roddir i D fel dirprwy i’r plentyn, ac

en-gb	D holds or, in the case of a disposal, held, that interest on trust for the child.
cy-gb	D yn dal y buddiant hwnnw ar ymddiriedolaeth ar gyfer y plentyn, neu yn achos gwaredu, wedi ei ddal ar ymddiriedolaeth ar gyfer y plentyn.

en-gb	(5) In sub-paragraph (4), “deputy” means—
cy-gb	(5) Yn is-baragraff (4), ystyr “dirprwy” yw—

en-gb	a person appointed under section 16 of the Mental Capacity Act 2005 (c.
cy-gb	person a benodir o dan adran 16 o Ddeddf Galluedd Meddyliol 2005 (p.

en-gb	a person appointed to an equivalent position under the law of a country or territory outside England and Wales (and accordingly the reference to an interest being held on trust by such a person is to its being held on an equivalent basis under that law).
cy-gb	person a benodir i swydd gyfatebol o dan gyfraith gwlad neu diriogaeth y tu allan i Gymru a Lloegr (ac felly mae’r cyfeiriad at fuddiant yn cael ei ddal ar ymddiriedolaeth gan berson o’r fath yn gyfeiriad at ei ddal ar sail gyfatebol o dan y gyfraith honno).

en-gb	31 (1) This paragraph applies in relation to a land transaction if—
cy-gb	31 (1) Mae’r paragraff hwn yn gymwys mewn perthynas â thrafodiad tir—

en-gb	the buyer (or one of them) is acting as trustee of a settlement,
cy-gb	os yw’r prynwr (neu un ohonynt) yn gweithredu fel ymddiriedolwr setliad,

en-gb	that buyer is an individual, and
cy-gb	os yw’r prynwr hwnnw yn unigolyn, a

en-gb	under the terms of the settlement a beneficiary is not entitled to—
cy-gb	os nad oes gan fuddiolwr, o dan delerau’r setliad, hawl i—

en-gb	(2) In determining whether paragraph 20 or 21 applies to the transaction—
cy-gb	(2) Wrth benderfynu pa un a yw paragraff 20 neu 21 yn gymwys i’r trafodiad—

en-gb	if the buyer mentioned in sub-paragraph (1) is the only buyer, ignore subparagraph (1)(a) of those paragraphs, and
cy-gb	os y prynwr a grybwyllir yn is-baragraff (1) yw’r unig brynwr, anwybydder is-baragraff (1)(a) o’r paragraffau hynny, a

en-gb	if that buyer is not the only buyer, ignore sub-paragraph (1)(a) of those paragraphs when having regard to that buyer.
cy-gb	os nad y prynwr hwnnw yw’r unig brynwr, anwybydder is-baragraff (1)(a) o’r paragraffau hynny wrth ystyried y prynwr hwnnw.

en-gb	Partnerships
cy-gb	Partneriaethau

en-gb	32 (1) Sub-paragraph (2) applies in relation to a chargeable transaction, the subject-matter of which consists of a major interest in one or more dwellings if—
cy-gb	32 (1) Mae is-baragraff (2) yn gymwys mewn perthynas â thrafodiad trethadwy y mae ei destun ar ffurf prif fuddiant mewn un annedd neu ragor—

en-gb	the buyer (or one of them) is a partner in a partnership, but
cy-gb	os yw’r prynwr (neu un ohonynt) yn bartner mewn partneriaeth, ond

en-gb	the buyer does not enter into the transaction for the purposes of the partnership.
cy-gb	os nad yw’r prynwr yn ymrwymo i’r trafodiad at ddibenion y bartneriaeth.

en-gb	For the purposes of determining whether paragraph 5 or 15 applies to the transaction, any major interest in any other dwelling that is held by or on behalf of the partnership for the purposes of a trade carried on by the partnership is not to be treated as held by or on behalf of the buyer.
cy-gb	At ddibenion penderfynu pa un a yw paragraff 5 neu 15 yn gymwys i’r trafodiad, nid yw unrhyw brif fuddiant mewn unrhyw annedd arall a ddelir gan y bartneriaeth neu ar ei rhan at ddibenion masnach a gyflawnir gan y bartneriaeth i’w drin fel pe bai’n cael ei ddal gan y prynwr neu ar ei ran.

en-gb	Paragraph 4(1)(a) of Schedule 7 (chargeable interests held by partnerships treated as held by the partners) has effect subject to sub-paragraph (2).
cy-gb	Mae paragraff 4(1)(a) o Atodlen 7 (trin buddiannau trethadwy a ddelir gan bartneriaethau fel pe baent yn cael eu dal gan y partneriaid) yn cael effaith yn ddarostyngedig i is-baragraff (2).

en-gb	Alternative finance arrangements
cy-gb	Trefniadau cyllid arall

en-gb	33 (1) This paragraph applies in relation to a chargeable transaction which is the first transaction under an alternative finance arrangement entered into between a person and a financial institution.
cy-gb	33 (1) Mae’r paragraff hwn yn gymwys mewn perthynas â thrafodiad trethadwy sydd y trafodiad cyntaf o dan drefniant cyllid arall yr ymrwymir iddo rhwng person a sefydliad ariannol.

en-gb	The person (rather than the institution) is to be treated for the purposes of this Schedule as the buyer in relation to the transaction.
cy-gb	Mae’r person (yn hytrach na’r sefydliad) i’w drin at ddibenion yr Atodlen hon fel y prynwr mewn perthynas â’r trafodiad.

en-gb	“alternative finance arrangement” ("trefniant cyllid arall") means an arrangement of a kind mentioned in paragraph 2(1) or 3(1) of Schedule 10 (alternative property finance reliefs);
cy-gb	ystyr “trefniant cyllid arall” (“alternative finance arrangement”) yw trefniant o fath a grybwyllir ym mharagraff 2(1) neu 3(1) o’r Atodlen honno.

en-gb	“financial institution” ("sefydliad ariannol") has the meaning given by paragraph 8 of that Schedule;
cy-gb	mae i “sefydliad ariannol” (“financial institution”) yr ystyr a roddir gan baragraff 8 o Atodlen 10 (rhyddhadau cyllid eiddo arall);

en-gb	“first transaction” ("trafodiad cyntaf"), in relation to an alternative finance arrangement, has the meaning given by paragraph 2(1)(a) or 3(1)(a) of that Schedule.
cy-gb	mae i “trafodiad cyntaf” (“first transaction”), mewn perthynas â threfniant cyllid arall, yr ystyr a roddir gan baragraff 2(1)(a) neu 3(1)(a) o’r Atodlen honno;

en-gb	Major interests in dwellings inherited jointly
cy-gb	Prif fuddiannau mewn anheddau a gyd-etifeddir

en-gb	34 (1) This paragraph applies where by virtue of an inheritance—
cy-gb	34 (1) Mae’r paragraff hwn yn gymwys, yn rhinwedd etifeddiant—

en-gb	a person (“P”) becomes jointly entitled with one or more other persons to a major interest in a dwelling, and
cy-gb	pan fo person (“P”) yn cael hawl ar y cyd gydag un neu ragor o bersonau eraill i brif fuddiant mewn annedd, a

en-gb	P's beneficial share in the interest does not exceed 50% (see sub-paragraph (4)).
cy-gb	pan na fo cyfran lesiannol P yn y buddiant yn fwy na 50% (gweler is-baragraff (4)).

en-gb	(2) P is not to be treated for the purposes of paragraph 5(1)(a) or 15(1)(b) as having the major interest at any time during the period of 3 years beginning with the date of the inheritance.
cy-gb	(2) Nid yw P i’w drin at ddibenion paragraff 5(1)(a) neu 15(1)(b) fel pe bai ganddo’r prif fuddiant ar unrhyw adeg yn ystod y cyfnod o 3 blynedd sy’n dechrau â dyddiad yr etifeddiant.

en-gb	(3) But if at any time during that period of 3 years P becomes the only person beneficially entitled to the whole of the interest or P's beneficial share in the interest exceeds 50% P is, from that time, to be treated as having the major interest for the purposes of the application of paragraphs 5(1)(a) and 15(1)(b) (subject to any disposal by P).
cy-gb	(3) Ond os, ar unrhyw adeg yn ystod y cyfnod hwnnw o 3 blynedd, y daw P i fod yr unig berson sydd â hawl lesiannol i’r buddiant cyfan, neu os yw cyfran lesiannol P yn y buddiant yn fwy na 50%, mae P i’w drin, o’r adeg honno, fel pe bai ganddo’r prif fuddiant at ddibenion cymhwyso paragraffau 5(1)(a) a 15(1)(b) (yn ddarostyngedig i unrhyw warediad gan P).

en-gb	(4) P's share in the interest exceeds 50% if—
cy-gb	(4) Mae cyfran P yn y buddiant yn fwy na 50%—

en-gb	P is beneficially entitled as a tenant in common or coparcener to more than half the interest,
cy-gb	os oes gan P hawl lesiannol fel tenant ar y cyd neu gydetifedd i fwy na hanner y buddiant,

en-gb	P and P's spouse or civil partner taken together are beneficially entitled as tenants in common or coparceners to more than half the interest, or
cy-gb	os oes gan P a phriod neu bartner sifil P, gyda’i gilydd, hawl lesiannol i fwy na hanner y buddiant fel tenantiaid ar y cyd neu gydetifeddion, neu

en-gb	P and P's spouse or civil partner are beneficially entitled as joint tenants to the interest and there is no more than one other joint tenant who is so entitled.
cy-gb	os oes gan P a phriod neu bartner sifil P hawl lesiannol i’r buddiant fel cyd-denantiaid, ac nad oes mwy nag un cyd-denant arall sydd â hawl o’r fath.

en-gb	(5) Sub-paragraph (4)(b) and (c) do not apply if, on the effective date of the transaction referred to in paragraph 5 or 15, P and P's spouse or civil partner are not living together (for the meaning of “living together”, see paragraph 25(3)).
cy-gb	(5) Nid yw is-baragraff (4)(b) ac (c) yn gymwys os nad yw P a phriod neu bartner sifil P yn cyd-fyw (gweler paragraff 25(3) am ystyr “cyd-fyw”) ar y dyddiad y mae’r trafodiad y cyfeirir ato ym mharagraff 5 neu 15 yn cael effaith.

en-gb	(6) In this paragraph “inheritance” means the acquisition of an interest in or towards satisfaction of an entitlement under or in relation to the will of a deceased person, or on the intestacy of a deceased person.
cy-gb	(6) Yn y paragraff hwn ystyr “etifeddiant” yw caffael buddiant mewn hawlogaeth, neu tuag at ddiwallu hawlogaeth, o dan ewyllys person ymadawedig neu mewn perthynas ag ewyllys o’r fath, neu ar ddiewyllysedd person ymadawedig.

en-gb	(7) This paragraph applies in relation to an interest acquired following a person's death as a result of a variation of a disposition (whether effected by will, under the law relating to intestacy or otherwise) of property comprised in that person's estate made within the period of 2 years after the person's death, as it applies in relation to an inheritance; and in such a case the reference in sub-paragraph (2) to the date of the inheritance means the date of the acquisition of the interest in accordance with the variation.
cy-gb	(7) Mae’r paragraff hwn yn gymwys mewn perthynas â buddiant a gaffaelir yn dilyn marwolaeth person o ganlyniad i amrywio gwarediad (pa un ai y rhoddir effaith iddo gan ewyllys, o dan y gyfraith sy’n ymwneud â diewyllysedd, neu fel arall) eiddo a gynhwysir yn ystad y person hwnnw a wneir o fewn y cyfnod o 2 flynedd ar ôl marwolaeth y person, fel y mae’n gymwys mewn perthynas ag etifeddiant; ac mewn achos o’r fath mae’r cyfeiriad yn is-baragraff (2) at ddyddiad yr etifeddiant yn golygu dyddiad caffael y buddiant yn unol â’r amrywiad.

en-gb	INTERPRETATION
cy-gb	DEHONGLI

en-gb	Dwellings outside Wales
cy-gb	Anheddau y tu allan i Gymru

en-gb	35 (1) In the provisions of this Schedule specified in sub-paragraph (4), references to a “dwelling” include references to a dwelling situated outside Wales.
cy-gb	35 (1) Yn narpariaethau’r Atodlen hon a bennir yn is-baragraff (4), mae cyfeiriadau at “annedd”yn cynnwys cyfeiriadau at annedd a leolir y tu allan i Gymru.

en-gb	(2) In relation to a dwelling situated in England, those provisions are to be construed in accordance with the provisions of the Finance Act 2003 (c.
cy-gb	(2) O ran annedd a leolir yn Lloegr, mae’r darpariaethau hynny i’w dehongli yn unol â darpariaethau Deddf Cyllid 2003 (p.

en-gb	(3) In the application of those provisions in relation to a dwelling situated in a country or territory outside England and Wales—
cy-gb	(3) Wrth gymhwyso’r darpariaethau hynny mewn perthynas ag annedd a leolir mewn gwlad neu diriogaeth y tu allan i Gymru a Lloegr—

en-gb	references to a “major interest” in the dwelling are to an equivalent interest in the dwelling under the law of that country or territory,
cy-gb	mae cyfeiriadau at “prif fuddiant” yn yr annedd yn gyfeiriadau at fuddiant cyfatebol yn yr annedd o dan gyfraith y wlad neu’r diriogaeth honno,

en-gb	references to persons being beneficially entitled as joint tenants, tenants in common or coparceners to an interest in the dwelling are to persons having an equivalent entitlement to the interest in the dwelling under the law of that country or territory,
cy-gb	mae cyfeiriadau at bersonau sydd â hawl lesiannol i fuddiant yn yr annedd fel cyd-denantiaid, tenantiaid ar y cyd neu gydetifeddion yn gyfeiriadau at bersonau sydd â hawl gyfatebol i’r buddiant yn yr annedd o dan gyfraith y wlad neu diriogaeth honno,

en-gb	references to a “land transaction” in relation to the dwelling are to the acquisition of an interest in the dwelling under the law of that country or territory,
cy-gb	mae cyfeiriadau at “trafodiad tir” mewn perthynas â’r annedd yn gyfeiriadau at gaffael buddiant yn yr annedd o dan gyfraith y wlad neu’r diriogaeth honno,

en-gb	references to the “effective date” of a land transaction in relation to the dwelling are to the date on which the interest in the dwelling is acquired under the law of that country or territory, and
cy-gb	mae cyfeiriadau at “dyddiad cael effaith” trafodiad tir mewn perthynas â’r annedd yn gyfeiriadau at y dyddiad y caffaelir y buddiant yn yr annedd o dan gyfraith y wlad neu’r diriogaeth honno, ac

en-gb	references to “inheritance” are to the acquisition of an interest from a deceased person's estate in accordance with the laws of that country or territory concerning the inheritance of property.
cy-gb	mae cyfeiriadau at “etifeddiant” yn gyfeiriadau at gaffael buddiant o ystad person ymadawedig yn unol â chyfreithiau’r wlad neu’r diriogaeth honno ynghylch etifeddu eiddo.

en-gb	(4) The provisions of this Schedule referred to in sub-paragraphs (1), (2) and (3) are—
cy-gb	(4) Darpariaethau’r Atodlen hon y cyfeirir atynt yn is-baragraffau (1), (2) a (3) yw—

en-gb	paragraph 5(1)(a),
cy-gb	paragraff 5(1)(a),

en-gb	paragraph 8(2)(b), (c), (d) and (e) and (4)(b), (c) and (d),
cy-gb	paragraffau 8(2)(b), (c), (d) ac (e) a (4)(b), (c) a (d),

en-gb	paragraph 9(4),
cy-gb	paragraff 9(4),

en-gb	paragraph 15(1)(b),
cy-gb	paragraff 15(1)(b),

en-gb	paragraph 18(4),
cy-gb	paragraffau 18(4),

en-gb	paragraph 26,
cy-gb	paragraff 26,

en-gb	paragraph 32(2), and
cy-gb	paragraff 32(2), a

en-gb	paragraph 34.
cy-gb	paragraff 34.

en-gb	(5) Where the child of a person (“P”) has an interest in a dwelling which is situated in a country or territory outside Wales—
cy-gb	(5) Pan fo gan blentyn person (“P”) fuddiant mewn annedd a leolir mewn gwlad neu diriogaeth y tu allan i Gymru—

en-gb	P and any spouse or civil partner of P are to be treated for the purposes of this Schedule as having that interest, and
cy-gb	mae P ac unrhyw briod neu bartner sifil i P i’w trin at ddibenion yr Atodlen hon fel pe bai ganddo neu ganddynt y buddiant hwnnw, a

en-gb	the child is not to be so treated.
cy-gb	nid yw’r plentyn i’w drin felly.

en-gb	(6) Sub-paragraph (5)(a) does not apply in relation to a spouse or civil partner of P if the two of them are not living together (for the meaning of which, see paragraph 25(3)).
cy-gb	(6) Nid yw is-baragraff (5)(a) yn gymwys i briod neu bartner sifil i P os nad yw’r ddau ohonynt yn cyd-fyw (gweler paragraff 25(3) am ystyr hynny).

en-gb	(7) Sub-paragraph (5) does not apply where—
cy-gb	(7) Nid yw is-baragraff (5) yn gymwys pan fo—

en-gb	D does so in the exercise of powers conferred on D as the deputy of the child, and
cy-gb	D yn gwneud hynny drwy arfer pwerau a roddir i D fel dirprwy’r plentyn, ac

en-gb	D holds or, in the case of a disposal, held, that interest on trust for the child.
cy-gb	D yn dal y buddiant hwnnw ar ymddiriedolaeth ar gyfer y plentyn neu, yn achos gwaredu, wedi ei ddal ar ymddiriedolaeth ar gyfer y plentyn.

en-gb	What counts as a dwelling
cy-gb	Yr hyn sy'n cyfrif fel annedd

en-gb	36 (1) This paragraph sets out rules for determining what counts as a dwelling for the purposes
cy-gb	36 (1) Mae’r paragraff hwn yn nodi rheolau ar gyfer penderfynu beth sy’n cyfrif fel annedd at

en-gb	of this Schedule.
cy-gb	ddibenion yr Atodlen hon.

en-gb	(2) A building or part of a building counts as a dwelling if—
cy-gb	(2) Mae adeilad neu ran o adeilad yn cyfrif fel annedd—

en-gb	it is used or suitable for use as a dwelling, or
cy-gb	os yw’n cael ei ddefnyddio fel annedd neu’n addas i’w ddefnyddio fel annedd, neu

en-gb	it is in the process of being constructed or adapted for such use.
cy-gb	os yw yn y broses o gael ei adeiladu neu ei addasu at ddefnydd o’r fath.

en-gb	(3) Land that is, or is to be, occupied or enjoyed with a dwelling as a garden or grounds (including any building or structure on that land) is taken to be part of that dwelling.
cy-gb	(3) Cymerir bod tir sy’n cael ei feddiannu neu ei fwynhau gydag annedd, neu dir a fydd yn cael ei feddiannu neu ei fwynhau gydag annedd, fel gardd neu diroedd (gan gynnwys unrhyw adeilad neu strwythur ar y tir hwnnw) yn rhan o’r annedd honno.

en-gb	(4) Land that subsists, or is to subsist, for the benefit of a dwelling is taken to be part of that dwelling.
cy-gb	(4) Cymerir bod tir sy’n bodoli er budd annedd, neu dir a fydd yn bodoli er budd annedd, yn rhan o’r annedd honno.

en-gb	(5) The main subject-matter of a transaction is also taken to consist of or include an interest in a dwelling if—
cy-gb	(5) Cymerir hefyd fod prif destun trafodiad yn fuddiant mewn annedd, neu’n cynnwys buddiant mewn annedd—

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

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

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

en-gb	“contract” ("contract") includes any agreement;
cy-gb	mae “contract” (“contract”) yn cynnwys unrhyw gytundeb;

en-gb	“relevant deeming provision” ("darpariaeth dybio berthnasol") means any of sections 10 to 13 or paragraph 8(1) to (5) of Schedule 2 (pre-completion transactions) or paragraph 20 of Schedule 6 (agreement for lease);
cy-gb	ystyr “darpariaeth dybio berthnasol” (“relevant deeming provision”) yw unrhyw un neu ragor o adrannau 10 i 13 neu baragraffau 8(1) i (5) o Atodlen 2 (trafodiadau cyn-gwblhau) neu baragraff 20 o Atodlen 6 (cytundeb ar gyfer les).

en-gb	“substantially performed” ("cyflawni'n sylweddol") has the same meaning as in section 14.
cy-gb	mae i “cyflawni’n sylweddol” (“substantially performed”) yr un ystyr ag yn adran 14;

en-gb	A building or part of a building used for a purpose specified in section 72(4) or (5) is not used as a dwelling for the purposes of sub-paragraph (2) or (5).
cy-gb	Nid yw adeilad neu ran o adeilad a ddefnyddir at ddiben a bennir yn adran 72(4) neu (5) yn cael ei ddefnyddio fel annedd at ddibenion is-baragraffau (2) na (5).

en-gb	Where a building or part of a building is used for a purpose mentioned in sub-paragraph (7), no account is to be taken for the purposes of sub-paragraph (2) of its suitability for any other use.
cy-gb	Pan fo adeilad neu ran o adeilad yn cael ei ddefnyddio at ddiben a grybwyllir yn is-baragraff (7), rhaid diystyru ei addasrwydd ar gyfer unrhyw ddefnydd arall at ddibenion is-baragraff (2).

en-gb	Major interest not to include certain leases
cy-gb	Prif fuddiant i beidio a chynnwys lesoedd penodol

en-gb	37 For the purposes of this Schedule, any term of years absolute or leasehold estate is not a “major interest” if its term does not exceed 7 years on the date of its grant.
cy-gb	37 At ddibenion yr Atodlen hon, nid yw unrhyw gyfnod o flynyddoedd absoliwt neu ystad lesddaliad yn “prif fuddiant” os nad yw cyfnod y les yn fwy na 7 mlynedd ar y dyddiad y’i rhoddir.

en-gb	1 (1) This Schedule makes provision about the application of this Act in relation to leases.
cy-gb	1 (1) Mae’r Atodlen hon yn gwneud darpariaeth ynghylch cymhwyso’r Ddeddf hon mewn perthynas â lesoedd.

en-gb	Part 2 makes provision about determining the duration of a lease for the purposes of this Act and associated provision about leases with overlapping terms;
cy-gb	mae Rhan 2 yn gwneud darpariaeth ynghylch pennu hyd les at ddibenion y Ddeddf hon a darpariaeth gysylltiedig ynghylch lesoedd y mae eu cyfnodau yn gorgyffwrdd;

en-gb	Part 3 makes provision about the treatment of consideration in relation to leases, including rent and consideration other than rent and makes provision about not treating certain consideration as chargeable consideration;
cy-gb	mae Rhan 3 yn gwneud darpariaeth ynghylch trin cydnabyddiaeth mewn perthynas â lesoedd, gan gynnwys rhent a chydnabyddiaeth ar wahân i rent, ac mae’n gwneud darpariaeth ynghylch peidio â thrin cydnabyddiaeth benodol fel cydnabyddiaeth drethadwy;

en-gb	Part 4 makes provision about agreements for lease and the treatment of certain assignments and variations of leases for the purposes of this Act;
cy-gb	mae Rhan 4 yn gwneud darpariaeth ynghylch cytundebau ar gyfer les a’r modd y caiff aseiniadau penodol ac amrywiadau penodol i lesoedd eu trin at ddibenion y Ddeddf hon;

en-gb	Part 5 makes provision for no tax to be chargeable on the rent element of residential leases, sets out how the charge to tax is to be calculated on the rent element of other leases and makes provision about the calculation of the tax charge in relation to consideration other than rent.
cy-gb	mae Rhan 5 yn gwneud darpariaeth nad oes dim treth i’w chodi ar yr elfen rhent o lesoedd preswyl, yn nodi sut y mae’r swm y codir treth arno i’w gyfrifo ar yr elfen rhent o lesoedd eraill, ac yn gwneud darpariaeth ynghylch cyfrifo’r dreth a godir ar gydnabyddiaeth ar wahân i rent.

en-gb	DURATION OF LEASE AND TREATMENT OF OVERLAPPING LEASES Lease for a fixed term
cy-gb	HYD LES A THRIN LESOEDD SY’N GORGYFFWRDD Les cyfnod penodol

en-gb	2 In applying any provision of this Act to a lease for a fixed term no account is to be taken of—
cy-gb	2 Wrth gymhwyso unrhyw ddarpariaeth yn y Ddeddf hon i les cyfnod penodol rhaid diystyru—

en-gb	any contingency as a result of which the lease may be terminated before the end of the fixed term, or
cy-gb	unrhyw ddigwyddiad dibynnol sy’n peri y gall y les gael ei therfynu cyn diwedd y cyfnod penodol, neu

en-gb	(b) any right of either party to terminate the lease or renew it.
cy-gb	(b) unrhyw hawl gan y naill barti neu’r llall i derfynu’r les neu i’w hadnewyddu.

en-gb	Leases that continue after a fixed term
cy-gb	Lesoedd sy'n parhau ar ôl cyfnod penodol

en-gb	3 (1) This paragraph applies to—
cy-gb	3 (1) Mae’r paragraff hwn yn gymwys i—

en-gb	a lease granted for a fixed term and thereafter until terminated, or
cy-gb	les a roddir am gyfnod penodol ac wedi hynny hyd y caiff ei therfynu, neu

en-gb	a lease granted for a fixed term that may continue beyond the fixed term by operation of law.
cy-gb	les a roddir am gyfnod penodol a all barhau y tu hwnt i’r cyfnod penodol yn sgil gweithredu’r gyfraith.

en-gb	(2) For the purposes of this Act (except section 46 (notifiable transactions:
cy-gb	(2) At ddibenion y Ddeddf hon (ac eithrio adran 46 (trafodiadau hysbysadwy:

en-gb	exceptions)) a lease to which this paragraph applies is treated—
cy-gb	eithriadau)) caiff les y mae’r paragraff hwn yn gymwys iddi ei thrin—

en-gb	in the first instance as if it were a lease for the original fixed term and no longer;
cy-gb	yn y lle cyntaf fel pe bai’n les am y cyfnod penodol gwreiddiol a dim mwy na hynny;

en-gb	if the lease continues after the end of that term, as if it were a lease for a fixed term one year longer than the original fixed term;
cy-gb	os yw’r les yn parhau ar ôl diwedd y cyfnod hwnnw, fel pe bai’n les am gyfnod penodol sydd flwyddyn yn hwy na’r cyfnod penodol gwreiddiol;

en-gb	if the lease continues after the end of the term resulting from the application of paragraph (b), as if it were a lease for a fixed term two years longer than the original fixed term,
cy-gb	os yw’r les yn parhau ar ôl diwedd y cyfnod yn sgil cymhwyso paragraff (b), fel pe bai’n les cyfnod penodol sydd ddwy flynedd yn hwy na’r cyfnod penodol gwreiddiol,

en-gb	and so on (but see sub-paragraph (5)).
cy-gb	ac yn y blaen (ond gweler is-baragraff (5)).

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

en-gb	exceptions) a lease to which this paragraph applies is treated as granted for a period equal to the original fixed term.
cy-gb	eithriadau) caiff les y mae’r paragraff hwn yn gymwys iddi ei thrin fel pe bai wedi ei rhoi am gyfnod sy’n cyfateb i’r cyfnod penodol gwreiddiol.

en-gb	a lease is treated, by virtue of sub-paragraph (2), as continuing for a period longer than the original fixed term, and
cy-gb	les yn cael ei thrin, yn rhinwedd is-baragraff (2), fel pe bai’n parhau am gyfnod hwy na’r cyfnod penodol gwreiddiol, a

en-gb	as a result 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, 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	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 period 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 3O o ddiwrnodau sy’n dechrau â’r diwrnod ar ôl diwedd y cyfnod y caiff y les ei thrin fel pe bai’n parhau hyd-ddo.

en-gb	(5) Where—
cy-gb	(5) O ran les—

en-gb	a lease would, by virtue of sub-paragraph (2), be treated as continuing for a period (or further period) of one year, but
cy-gb	pe câi ei thrin, yn rhinwedd is-baragraff (2), fel pe bai’n parhau am gyfnod (neu gyfnod pellach) o flwyddyn, ond

en-gb	it actually terminates at a time during that one year period,
cy-gb	pan fo’n terfynu mewn gwirionedd ar adeg yn ystod y cyfnod hwnnw o flwyddyn,

en-gb	the lease is to be treated as continuing under sub-paragraph (2) only until it terminates; and sub-paragraph (4) applies accordingly.
cy-gb	nid yw’r les i’w thrin fel pe bai’n parhau o dan is-baragraff (2) ond hyd iddi derfynu; ac mae is-baragraff (4) yn gymwys yn unol â hynny.

en-gb	(6) This paragraph is subject to paragraphs 4 and 8 (rent under a continuing lease to be treated as rent under a new lease).
cy-gb	(6) Mae’r paragraff hwn yn ddarostyngedig i baragraffau 4 ac 8 (rhent o dan les sy’n parhau i’w drin fel rhent o dan les newydd).

en-gb	Leases that continue after a fixed term:
cy-gb	Lesoedd sy'n parhau ar ôl cyfnod penodol:

en-gb	grant of a new lease
cy-gb	rhoi les newydd

en-gb	(ignoring this paragraph) paragraph 3 would apply to treat a lease (“the original lease”) as if it were a lease for a fixed term one year longer than the original fixed term,
cy-gb	pe bai paragraff 3 (gan anwybyddu’r paragraff hwn) yn gymwys er mwyn trin les (“y les wreiddiol”) fel pe bai’n les cyfnod penodol sydd flwyddyn yn hwy na’r cyfnod penodol gwreiddiol,

en-gb	during that one year period the tenant under that lease is granted a new lease of the same or substantially the same premises,
cy-gb	pan fo les newydd ar gyfer yr un eiddo, neu’r un eiddo i raddau helaeth, yn cael ei rhoi i’r tenant o dan y les honno yn ystod y cyfnod hwnnw o flwyddyn,

en-gb	the term of the new lease begins during that one year period, and
cy-gb	pan fo cyfnod y les newydd yn dechrau yn ystod y cyfnod hwnnw o flwyddyn, a

en-gb	paragraph 8 (tenant holding over:
cy-gb	pan na fo paragraff 8 (tenant yn dal drosodd:

en-gb	new lease backdated to previous year) does not apply.
cy-gb	ôl-ddyddio les newydd i flwyddyn flaenorol) yn gymwys.

en-gb	Paragraph 3 does not apply to treat the lease as continuing after the original fixed term.
cy-gb	Nid yw paragraff 3 yn gymwys i drin y les fel pe bai’n parhau ar ôl y cyfnod penodol gwreiddiol.

en-gb	The term of the new lease is treated for the purposes of this Act as beginning with the day after the end of the original fixed term.
cy-gb	Caiff cyfnod y les newydd ei drin at ddibenion y Ddeddf hon fel pe bai’n dechrau â’r diwrnod ar ôl diwedd y cyfnod penodol gwreiddiol.

en-gb	Any rent which, in the absence of this paragraph, would be payable under the original lease in respect of that one year period is to be treated as payable under the new lease (and paragraph 9(3) does not apply to that rent).
cy-gb	Mae unrhyw rhent a fyddai, oni bai am y paragraff hwn, yn daladwy o dan y les wreiddiol mewn cysylltiad â’r cyfnod hwnnw o flwyddyn i’w drin fel pe bai’n daladwy o dan y les newydd (ac nid yw paragraff 9(3) yn gymwys i’r rhent hwnnw).

en-gb	Where the fixed term of a lease has previously been treated as extended (on one or more occasions) under paragraph 3, this paragraph applies as if references to the original fixed term were references to the previously extended fixed term.
cy-gb	Pan fo cyfnod penodol les wedi ei drin yn flaenorol fel pe bai wedi ei ymestyn (ar un achlysur neu ragor) o dan baragraff 3, mae’r paragraff hwn yn gymwys fel pe bai cyfeiriadau at y cyfnod penodol gwreiddiol yn gyfeiriadau at y cyfnod penodol a ymestynnwyd yn flaenorol.

en-gb	Leases for an indefinite term
cy-gb	Lesoedd am gyfnod amhenodol

en-gb	5 (1) For the purposes of this Act (except section 46 (notifiable transactions:
cy-gb	5 (1) At ddibenion y Ddeddf hon (ac eithrio adran 46 (trafodiadau hysbysadwy:

en-gb	exceptions))—
cy-gb	eithriadau))—

en-gb	a lease for an indefinite term is treated in the first instance as if it were a lease for a fixed term of a year;
cy-gb	(a) caiff les cyfnod amhenodol ei thrin yn y lle cyntaf fel pe bai’n les am gyfnod penodol o flwyddyn;

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) But 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	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) For 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	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	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	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	Successive linked leases
cy-gb	Lesoedd cysylltiol olynol

en-gb	6 (1) For 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 equal 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) Mae 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 consequence 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	Rent for overlap period in case of grant of further lease
cy-gb	Rhent ar gyfer cyfnod o orgyffwrdd os rhoddir les bellach

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 Landlord and Tenant Act 1954 (c.
cy-gb	y tenant o dan les (“yr hen les”) ar gyfer eiddo y mae Rhan 2 o Ddeddf Landlord a Thenant 1954 (p.

en-gb	56) (security of tenure for business, professional and other tenants) applies, makes a request 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	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	For 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	For 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 acquisition 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 holding over:
cy-gb	Tenant yn dal drosodd:

en-gb	new lease backdated to previous year
cy-gb	ôl-ddyddio les newydd i flwyddyn flaenorol

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	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	For 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 acquisition 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	RENT AND OTHER CONSIDERATION
cy-gb	RHENT A CHYDNABYDDIAETH ARALL

en-gb	9 (1) For 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 prejudice 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	just 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	For 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	Variable or uncertain 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 equal 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) In determining that amount—
cy-gb	(4) Wrth bennu’r swm hwnnw—

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 subject to paragraph 12 (adjustment where rent ceases to be uncertain).
cy-gb	(5) Mae’r paragraff hwn yn ddarostyngedig i baragraff 12 (addasiad pan fo rhent yn peidio â bod yn ansicr).

en-gb	(6) For 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 Holdings Act 1986 (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) For the purposes of this Act, no account is to be taken of any provision for rent to be adjusted 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	First rent review in final quarter of fifth year
cy-gb	Adolygiad rhent cyntaf yn chwarter olaf y bumed flwyddyn

en-gb	(a) a lease contains provision under which the rent may be adjusted,
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 adjustment—
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 adjustment) 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	Adjustment of tax where rent determined on reconsideration date
cy-gb	Addasu treth pan bennir 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 20 (cydnabyddiaeth ddibynnol, ansicr neu heb ei chanfod) yn gymwys i’r trafodiad tir yn rhinwedd paragraff 10, 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 adjustment 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) Mae 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	(3) For 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) For 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	Underpayment of tax where rent determined on reconsideration date
cy-gb	Tandaliad treth pan 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	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	Overpayment of tax where rent determined on reconsideration date
cy-gb	Gordaliad treth pan 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	A claim under section 63 to which paragraph 14(1)(b) of Schedule 6 to LTTA 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	Reverse premiums
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' obligations etc. that do not count as chargeable consideration
cy-gb	Rhwymedigaethau etc. tenantiaid nad ydynt yn cyfrif fel cydnabyddiaeth 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 Leasehold Reform 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 Leasehold Reform, Housing and Urban Development Act 1993 (c.
cy-gb	88) neu adran 60 o Ddeddf Diwygio Cyfraith Lesddaliad, Tai a Datblygu Trefol 1993 (p.

en-gb	28) (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	(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 Regulation (EC) No 73/2009) in respect of land subject 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 73/2009) 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	Surrender of existing lease in return for new 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	Assignment of lease:
cy-gb	Aseinio les:

en-gb	assumption of obligations by assignee
cy-gb	aseinai yn ymgymryd a rhwymedigaethau

en-gb	18 In 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 deposit in connection with grant or assignment 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	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 question 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) In 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	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 10(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 zero 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	AGREEMENTS FOR LEASE, ASSIGNMENTS AND VARIATIONS
cy-gb	CYTUNDEBAU AR GYFER LES, ASEINIADAU AC AMRYWIADAU

en-gb	Agreement for lease
cy-gb	Cytundeb ar gyfer les

en-gb	20 (1) Where—
cy-gb	20 (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	For 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 subsequently 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	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 consequence 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	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	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 consequence, 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) For 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	Assignment of agreement 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	(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	Cases where assignment of lease treated as grant 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 acquire 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 equal 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	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 acquisition relief);
cy-gb	Atodlen 17 (rhyddhad atgyfansoddi a rhyddhad caffael);

en-gb	paragraph 1 of Schedule 20 (relief for certain acquisitions 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 question is group relief, reconstruction or acquisition relief or charities relief and is withdrawn as a result of a disqualifying 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) For the purposes of sub-paragraph (5), “disqualifying 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 acquisition relief, the change of control of the acquiring 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 disqualifying event as defined in paragraph 2(4) or 5(2)(b) of Schedule 18.
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	Assignment of lease
cy-gb	Aseinio les

en-gb	23 (1) Where a lease is assigned, anything that but for the assignment would be required 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 consequence 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 required 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 (adjustment 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 adjustment 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	Reduction of rent or term or other 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 acquisition 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 acquisition 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 acquisition 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	Increase of rent treated as grant of new lease:
cy-gb	Trin cynnydd mewn rhent fel rhoi les newydd:

en-gb	variation of lease in first 5 years
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	CALCULATION OF TAX CHARGEABLE
cy-gb	CYFRIFO’R DRETH SYDD I’W CHODI

en-gb	Residential leases, non-residential leases and mixed leases
cy-gb	Lesoedd preswyl, lesoedd amhreswyl a lesoedd cymysg

en-gb	26 For 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 acquisition of a residential lease if—
cy-gb	(a) yn gaffael les breswyl—

en-gb	it is the acquisition of a lease or other chargeable interest relating to a lease, the main subject-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 acquisition is one of a number of linked transactions, the main subject-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 acquisition of a non-residential lease if—
cy-gb	(b) yn gaffael les amhreswyl—

en-gb	it is the acquisition of a lease or other chargeable interest relating to a lease, the main subject-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 acquisition is one of a number of linked transactions, the main subject-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 acquisition of a mixed lease if—
cy-gb	(c) yn gaffael les gymysg—

en-gb	it is the acquisition of a lease or other chargeable interest relating to a lease, the main subject-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 acquisition is one of a number of linked transactions, the main subject-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 chargeable in respect 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) In the case of an acquisition 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 acquisition 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	Regulations 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 acquisition is one of a number of linked transactions each of which being the acquisition 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 consequential 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	(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) Regulations 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 RL zero 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 RL zero 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 RL zero 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) Regulations 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 acquisition 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 bands:
cy-gb	Cyfraddau treth a bandiau treth:

en-gb	rent element of non-residential and mixed 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 acquisition 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	a tax band for which the applicable tax rate is 0% (“the NRL zero 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 NRL zero 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 NRL zero 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	different tax bands and tax rates in respect of different categories of acquisition 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	Calculation of tax chargeable in respect of rent:
cy-gb	Cyfrifo'r dreth sydd i'w chodi mewn cysylltiad a rhent:

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

en-gb	29 In the case of the acquisition 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 30 (trafodiadau cysylltiol) yn gymwys).

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 (“GNP”) y rhent sy’n daladwy yn ystod cyfnod y les (gweler paragraff 31).

en-gb	For each tax band applicable to the acquisition, 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 GNP sydd o fewn y band gyda’r gyfradd dreth ar gyfer y band hwnnw.

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	30 Where the acquisition 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	Step 1
cy-gb	Cyfrifo cyfanswm gwerthoedd net presennol (“CGNP”) 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	For each tax band applicable to the acquisition, 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 CGNP sydd o fewn y band gyda’r gyfradd dreth ar gyfer y band hwnnw.

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	Divide the NPV of the rent payable over the term of the lease in question by the TNPV.
cy-gb	Rhannu GNP y rhent sy’n daladwy yn ystod cyfnod y les o dan sylw gyda’r CGNP.

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 Gam 4.

en-gb	The result is the amount of tax chargeable in respect of rent for the lease in question.
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	Net present value
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 GNP y rhent sy’n daladwy yn ystod cyfnod les drwy gymhwyso’r fformiwla a

en-gb	following formula—
cy-gb	ganlyn—

en-gb	NPV =
cy-gb	GNP=

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	ri is the rent payable in respect of year i,
cy-gb	rhi 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	Temporal discount rate
cy-gb	Y gyfradd disgownt amser

en-gb	32 For 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 chargeable in respect of consideration other than rent:
cy-gb	Treth sydd i'w chodi mewn cysylltiad a chydnabyddiaeth ar wahân i rent:

en-gb	33 (1) Where in the case of an acquisition 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) Mae 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	no zero rate band for non-residential leases
cy-gb	dim band cyfradd sero ar gyfer lesoedd amhreswyl

en-gb	34 (1) This paragraph applies in the case of an acquisition of a non-residential lease where—
cy-gb	34 (1) Mae’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 acquisition.
cy-gb	trafodiadau cysylltiol) yn gymwys i’r caffaeliad.

en-gb	(2) f the relevant rent is at least the specified amount, the zero 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	mixed leases
cy-gb	lesoedd cymysg

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

en-gb	the relevant rent attributable, on a just 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) For 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	one whose subject-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 subject-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) For 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 just 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	Relevant 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 question, 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	Power to amend or repeal paragraphs 34 to 36
cy-gb	Pzi'er i ddiwygio neu ddiddymu paragraffau 34 i 36

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	PARTNERSHIPS
cy-gb	PARTNERIAETHAU

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 10 yn diffinio ymadroddion a ddefnyddir yn yr Atodlen hon.

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

en-gb	a partnership within the Partnership Act 1890 (c.
cy-gb	partneriaeth o fewn Deddf Partneriaeth 1890 (p.

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

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

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 United Kingdom.
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	Chargeable interests treated as held by partners etc.
cy-gb	Trin buddiannau trethadwy fel pe baent yn cael eu dal gan bartneriaid etc.

en-gb	4 (1) For 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) Mae 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	Acquisition of interest in partnership not chargeable except as specially provided
cy-gb	Nid yw caffael buddiant mewn partneriaeth yn drethadwy ac eithrio pan ddarperir yn arbennig ar gyfer hynny

en-gb	5 The acquisition 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 18 (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	Continuity of partnerships
cy-gb	Parhad partneriaethau

en-gb	6 For 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	Partnership not to be regarded as a unit trust scheme etc.
cy-gb	Nid yw partneriaeth i'w hystyried yn gynllun ymddiriedolaeth unedau etc.

en-gb	7 For 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	ORDINARY PARTNERSHIP TRANSACTIONS
cy-gb	TRAFODIADAU CYFFREDIN GAN BARTNERIAETH

en-gb	Introduction
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 Mae’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	Responsibility of partners
cy-gb	Cyfrifoldeb partneriaid

en-gb	9 (1) Anything required 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) Mewn 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 subject to paragraph 10 (representative partners).
cy-gb	(3) Mae’r paragraff hwn yn cael effaith yn ddarostyngedig i baragraff 10 (partneriaid cynrychiadol).

en-gb	Representative partners
cy-gb	Partneriaid cynrychiadol

en-gb	10 (1) Anything required 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	10 (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 required by section 53 (declaration that return is complete and correct).
cy-gb	Mae 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 majority 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	Joint and several liability of responsible partners
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 joint 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	(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) 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	TRANSACTIONS INVOLVING TRANSFERS TO A PARTNERSHIP
cy-gb	TRAFODIADAU SY’N YMWNEUD A THROSGLWYDDIADAU I BARTNERIAETH

en-gb	12 In 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 chargeable interest to a partnership:
cy-gb	Trosglwyddo buddiant trethadwy i bartneriaeth:

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	Mae’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 equal to—
cy-gb	Cymerir bod y gydnabyddiaeth drethadwy ar gyfer y trafodiad yn hafal i—

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

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

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

en-gb	Paragraph 14 provides for determining the sum of the lower proportions.
cy-gb	Mae 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	Mae 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	Mae 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	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 subject 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	sum of the lower proportions
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	Identify the relevant owner or owners (see paragraph 15).
cy-gb	Nodi’r perchennog neu’r perchnogion perthnasol (gweler paragraff 15).

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

en-gb	For 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	Find 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	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	Relevant owner
cy-gb	Perchennog perthnasol

en-gb	15 (1) For 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) For the purposes of paragraph 14 and this paragraph, persons who are entitled to a chargeable interest as beneficial joint tenants are taken to be entitled to the chargeable interest as beneficial tenants in common in equal 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	Corresponding partner
cy-gb	Partner cyfatebol

en-gb	16 (1) For 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) For 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 2010 (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	Proportion of chargeable interest attributable to corresponding partner
cy-gb	Cyfran o fuddiant trethadwy sydd i'w phriodoli i bartner cyfatebol

en-gb	17 For 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 partnership interest pursuant to tax avoidance arrangements
cy-gb	Trosglwyddo buddiant partneriaeth yn unol a threfniadau osgoi trethi

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

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 equal 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) Mae paragraffau 9 i 11 (cyfrifoldeb partneriaid) yn cael effaith mewn perthynas â throsglwyddiad y bartneriaeth, ond y partneriaid cyfrifol yw—

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	Withdrawal of money etc. from partnership after transfer of chargeable interest
cy-gb	Tynnu arian etc. o bartneriaeth ar ôl trosglwyddo buddiant trethadwy

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 qualifying 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 qualifying 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 qualifying 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 qualifying 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	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) For 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) For the purposes of this Act, the qualifying event—
cy-gb	(4) At ddibenion y Ddeddf hon, o ran y digwyddiad cymwys—

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) Mae 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), equal 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;