techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: (4) Each of the sub-schemes of an umbrella COACS is to be regarded as a separate co-ownership authorised contractual scheme
Welsh: (4) Ystyrir pob un o is
English: references to chargeable interests are references to such of the chargeable interests as
Welsh: mae cyfeiriadau at fuddiannau trethadwy yn gyfeiriadau at hynny o'r buddiannau trethadwy sydd
English: references to the scheme documents are references to such parts of the documents as apply to the sub-scheme
Welsh: mae cyfeiriadau at ddogfennau'r cynllun yn gyfeiriadau at y rhannau hynny o'r dogfennau sy'n gymwys i'r is
English: is constituted under the law of an EEA State other than the
Welsh: a gyfansoddir o dan gyfraith Gwladwriaeth AEE ac eithrio'r Deyrnas Unedig drwy gontract
English: is managed by a body corporate incorporated under the law of an EEA State
Welsh: a reolir gan gorff corfforaethol a gorfforir o dan gyfraith Gwladwriaeth AEE
English: is authorised under the law of the EEA State mentioned in paragraph (a) in a way which makes it
Welsh: a awdurdodir o dan gyfraith y Wladwriaeth AEE a grybwyllir ym mharagraff (a) mewn ffordd sy'n golygu ei fod
English: provided that
Welsh: ar yr amod
English: 8) by an authorisation order in force under section 261D (1) of that Act;
Welsh: 8) drwy orchymyn awdurdodi sydd mewn grym o dan adran 261D (1) o'r Ddeddf honno;
English: 8) (see section 235A of that Act)
Welsh: 8) (gweler adran 235A o'r Ddeddf honno)
English: (8) The Welsh
Welsh: (8) Caiff Gweinidogion Cymru drwy reoliadau ddarparu bod cynllun o ddisgrifiad a bennir yn y rheoliadau i'w drin fel cynllun nad yw'n gynllun contractiol awdurdodedig cyfberchnogaeth at ddibenion y Ddeddf hon
English: A co-ownership authorised contractual scheme is not to be treated as a company for the purposes of Schedules 16 (group relief) and 17 (reconstruction relief or acquisition relief)
Welsh: Nid yw cynllun contractiol awdurdodedig cyfberchnogaeth i'w drin fel cwmni at ddibenion Atodlenni 16 (rhyddhad grcvp) ac 17 (rhyddhad atgyfansoddi neu ryddhad caffael)
English: But where the operator of the scheme is a body corporate
Welsh: Ond pan fo gweithredwr y cynllun yn gorff corfforaethol
English: In this section
Welsh: Yn yr adran hon
English: in relation to a co-ownership authorised contractual scheme constituted under the law of the
Welsh: mewn perthynas a chynllun contractiol awdurdodedig cyfberchnogaeth a gyfansoddir o dan gyfraith y Deyrnas Unedig
English: 37 Joint buyers:
Welsh: 37 Cydbrynwyr:
English: The general rules are that
Welsh: Y rheolau cyffredinol yw
English: any obligation of the buyer under this Act or TC
Welsh: mae unrhyw rwymedigaeth ar ran y prynwr o dan y Ddeddf hon neu DCRhT mewn perthynas a'r trafodiad yn rhwymedigaeth ar ran y prynwyr ar y cyd ond caniateir i unrhyw un neu ragor ohonynt ei chyflawni
English: anything required or authorised by this Act or TC
Welsh: mae'n rhaid i unrhyw beth y mae'n ofynnol ei wneud neu yr awdurdodir ei wneud gan y Ddeddf hon neu DCRhT mewn perthynas a'r prynwr gael ei wneud mewn perthynas a hwy i gyd
English: anything authorised by this Act or TC
Welsh: mae'n rhaid i unrhyw beth y mae'r Ddeddf hon neu DCRhT yn awdurdodi ei wneud gan y prynwr gael ei wneud ganddynt hwy i gyd
English: (d) any liability of the buyer under this Act or TCMA in relation to the transaction (in particular
Welsh: (d) mae unrhyw atebolrwydd ar ran y prynwr o dan y Ddeddf hon neu DCRhT mewn perthynas a'r trafodiad (yn benodol
English: These general rules are sub
Welsh: Mae'r rheolau cyffredinol hyn yn ddarostyngedig i ddarpariaeth a wneir yn adrannau 38 i 40
English: This section and sections 38 to 40 have effect sub
Welsh: Mae'r adran hon ac adrannau 38 i 40 yn cael effaith yn ddarostyngedig i
English: the provisions of Schedule 7 relating to partnerships
Welsh: darpariaethau Atodlen 7 sy'n ymwneud a phartneriaethau
English: the provisions of Schedule 8 relating to trustees
Welsh: darpariaethau Atodlen 8 sy'n ymwneud ag ymddiriedolwyr
English: 38 Joint buyers:
Welsh: 38 Cydbrynwyr:
English: If the transaction is a notifiable transaction
Welsh: Os yw'r trafodiad yn drafodiad hysbysadwy
English: The declaration required by section 53 (declaration that return is complete and correct) must be made by all the buyers
Welsh: Rhaid i'r holl brynwyr wneud y datganiad sy'n ofynnol gan adran 53 (datganiad bod ffurflen dreth yn gyflawn ac yn gywir)
English: 39 Joint buyers:
Welsh: 39 Cydbrynwyr:
English: (1) If WRA issues a notice of enquiry under section 43 of TCMA into a return
Welsh: (1) Os yw ACC yn dyroddi hysbysiad ymholiad ynghylch ffurflen dreth o dan adran 43 o DCRhT
English: the notice must be issued to each of the buyers whose identity is known to WRA
Welsh: rhaid dyroddi'r hysbysiad i bob un o'r prynwyr y gAryr ACC pwy ydynt
English: the powers of WRA under Part 4 of TCMA to require information and documents for the purposes of the enquiry are exercisable separately (and differently) in relation to each of the buyers
Welsh: mae pwerau ACC o dan Ran 4 o DCRhT i wneud gwybodaeth a dogfennau yn ofynnol at ddibenion yr ymholiad yn arferadwy ar wahan (ac yn wahanol) mewn perthynas a phob un o'r prynwyr
English: any closure notice under section 50 of TCMA must be issued to each of the buyers whose identity is known to WRA
Welsh: rhaid dyroddi unrhyw hysbysiad cau o dan adran 50 o DCRhT i bob un o'r prynwyr y gAryr ACC pwy ydynt
English: any of the buyers may apply under section 51 of TCMA for a direction that a closure notice be issued (and all of them are entitled to be parties to the application)
Welsh: caiff unrhyw un neu ragor o'r prynwyr wneud cais o dan adran 51 o DCRhT am gyfarwyddyd bod hysbysiad cau i'w ddyroddi (ac mae gan bob un ohonynt yr hawl i fod yn bartIon i'r cais)
English: (2) A WRA determination under section 52 of TCMA relating to the transaction must be made against all the buyers and is not effective against any of them unless notice of it is issued under that section to each of them whose identity is known to WRA
Welsh: (2) Rhaid i ddyfarniad ACC o dan adran 52 o DCRhT sy'n ymwneud a'r trafodiad gael ei wneud yn erbyn yr holl brynwyr ac nid yw'n cael effaith yn erbyn unrhyw un ohonynt oni bai y dyroddir hysbysiad amdano o dan yr adran honno i bob un ohonynt y gN'Ar' yr ACC pwy ydynt
English: (3) A WRA assessment under section 54 or 55 of TCMA relating to the transaction must be made in respect of all the buyers and is not effective in respect of any of them unless notice of it is issued under section 61 of TCMA to each of them whose identity is known to WRA
Welsh: (3) Rhaid i asesiad ACC o dan adran 54 neu 55 o DCRhT sy'n ymwneud a'r trafodiad gael ei wneud mwen cysylltiad a'r holl brynwyr ac nid yw'n cael effaith mewn cysylltiad ag unrhyw un ohonynt oni bai y dyroddir hysbysiad amdano o dan adran 61 o DCRhT i bob un ohonynt y gi'Ar' yr ACC pwy ydynt
English: 40 Joint buyers:
Welsh: 40 Cydbrynwyr:
English: The agreement of all the buyers is required if a settlement agreement relating to the transaction is to be entered into under section 184 of TCMA
Welsh: Mae'n ofynnol cael cytundeb yr holl brynwyr os ymrwymir i gytundeb setlo sy'n ymwneud a'r trafodiad o dan adran 184 o DCRhT
English: A notice of request under section 173 of TCMA may be given by any of the buyers
Welsh: Caiff unrhyw un neu ragor o'r prynwyr roi hysbysiad am gais o dan adran 173 o DCRhT
English: (3) Where WRA undertakes a review of an appealable decision relating to the transaction following such a request made by some (but not all) of the buyers
Welsh: (3) Pan fo ACC yn cynnal adolygiad o benderfyniad apeliadwy sy'n ymwneud a'r trafodiad yn dilyn cais o'r fath gan rai o'r prynwyr (ond nid pob un ohonynt)
English: notice of the review must be issued by WRA to each of the other buyers whose identity is known to WRA
Welsh: rhaid i ACC ddyroddi hysbysiad am yr adolygiad i bob un o'r prynwyr eraill y gAryr ACC pwy ydynt
English: any of the other buyers may be a party to the review if they notify WRA in writing
Welsh: caiff unrhyw un neu ragor o'r prynwyr eraill fod yn barti neu'n bartIon i'r adolygiad os ydynt yn hysbysu ACC am hynny yn ysgrifenedig
English: section 177 of TC
Welsh: mae adran 177 o DCRhT (effaith casgliadau adolygiad) yn gymwys mewn perthynas a phob un o'r prynwyr
English: (4) In the case of an appeal under Part 8 of TC
Welsh: (4) Yn achos apel o dan Ran 8 o DCRhT sy'n ymwneud a'r trafodiad
English: the appeal may be brought by any of the buyers
Welsh: caiff unrhyw un neu ragor o'r prynwyr wneud yr apel
English: notice of the appeal must be issued by WRA to each of the buyers who are not bringing the appeal and whose identity is known to WRA
Welsh: rhaid i ACC ddyroddi hysbysiad am yr apel i bob un o'r prynwyr nad ydynt yn gwneud yr apel ac y gyr ACC pwy ydynt
English: any of the buyers are entitled to be parties to the appeal
Welsh: mae gan unrhyw un neu ragor o'r prynwyr yr hawl i fod yn barti neu'n bartIon i'r apel
English: the tribunal
Welsh: mae dyfarniad y tribiwnlys o dan adran 181 o DCRhT yn rhwymo'r holl brynwyr
English: The Welsh
Welsh: Caiff Gweinidogion Cymru ddiwygio Atodlen 7 drwy reoliadau
English: (2) The Welsh
Welsh: (2) Caiff Gweinidogion Cymru ddiwygio Atodlen 8 drwy reoliadau
English: are responsible for discharging any obligation of the buyer under this Act or TC
Welsh: maent yn gyfrifol am gyflawni unrhyw rwymedigaeth ar ran y prynwr o dan y Ddeddf hon neu DCRhT mewn perthynas a'r trafodiad
English: may deduct any payment made by them under this Act or TC
Welsh: cant ddidynnu unrhyw daliad a wneir ganddynt o dan y Ddeddf hon neu DCRhT o asedau ac eiddo'r ymadawedig
English: (1) The buyer in a notifiable land transaction must make a return to WRA
Welsh: (1) Rhaid i'r prynwr mewn trafodiad tir hysbysadwy ddychwelyd ffurflen dreth i ACC
English: (2) A return made under this section must
Welsh: (2) Rhaid i ffurflen dreth a ddychwelir o dan yr adran hon
English: be made before the end of the period of 30 days beginning with the day after the effective date of the transaction
Welsh: cael ei dychwelyd cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau a'r diwrnod ar 6l y dyddiad y mae'r trafodiad yn cael effaith
English: if the transaction is a chargeable transaction
Welsh: cynnwys hunanasesiad
English: (3) In this Act
Welsh: (3) Yn y Ddeddf hon
English: (a) an acquisition of a ma
Welsh: (a) yn gaffaeliad prif fuddiant mewn tir (gweler adran 68) nad yw o fewn un o'r eithriadau a restrir yn adran 46
English: (b) an acquisition of a chargeable interest
Welsh: (b) yn gaffaeliad buddiant trethadwy
English: it is not exempt from charge as provided for in Schedule 3
Welsh: os nad yw'n esempt rhag codi treth arno fel y darperir yn Atodlen 3
English: tax is chargeable at a rate of more than 0%
Welsh: os yw treth i'w chodi ar gyfradd o fwy na 0%
English: (c) a land transaction that a person is treated as entering into by virtue of section 11 (3) (contract providing for transfer to third party)
Welsh: (c) yn drafodiad tir y trinnir person fel pe bai'n ymrwymo iddo yn rhinwedd adran 11 (3) (contract sy'n darparu ar gyfer trosglwyddo i drydydd parti)
English: (d) a notional or additional notional land transaction within the meaning given in paragraph 8 (1) and (3) of Schedule 2
Welsh: (d) yn drafodiad tir tybiannol neu'n drafodiad tir tybiannol ychwanegol o fewn yr ystyr a roddir ym mharagraff 8 (1) a (3) o Atodlen 2
English: (2) This section has effect sub
Welsh: (2) Mae'r adran hon yn cael effaith yn ddarostyngedig i
English: section 10 (5) (contract and transfer)
Welsh: adran 10 (5) (contract a throsglwyddo)
English: paragraph 18 (5) of Schedule 4 (arrangements involving public or educational bodies)
Welsh: paragraff 18 (5) o Atodlen 4 (trefniadau sy'n ymwneud a chyrff cyhoeddus neu addysgol)
English: paragraph 44 (1) of Schedule 7 (transfer of partnership interest)
Welsh: paragraff 44 (1) o Atodlen 7 (trosglwyddo buddiant partneriaeth)
English: paragraph 2 (6) of Schedule 10 (alternative property finance)
Welsh: paragraff 2 (6) o Atodlen 10 (cyllid eiddo arall)
English: (1) The exceptions referred to in section 45 are as follows
Welsh: (1) Mae'r eithriadau y cyfeirir atynt yn adran 45 fel a ganlyn
English: (2) A transaction which is exempt from charge as provided for in Schedule 3
Welsh: (2) Trafodiad sy'n esempt rhag codi treth arno fel y darperir yn Atodlen 3
English: (3) An acquisition other than the grant
Welsh: (3) Caffaeliad ac eithrio rhoi
English: (4) The grant of a lease for a term of less than 7 years
Welsh: (4) Rhoi les am gyfnod o lai na 7 mlynedd
English: (5) The assignment or surrender of a lease where
Welsh: (5) Aseinio neu ildio les
English: the lease was originally granted for a term of less than 7 years
Welsh: pan roddwyd y les yn wreiddiol am gyfnod o lai na 7 mlynedd
English: the chargeable consideration for the assignment or surrender does not exceed the
Welsh: pan na fo'r gydnabyddiaeth drethadwy ar gyfer yr aseinio neu'r ildio uwchlaw'r trothwy cyfradd sero
English: (6) The grant of a lease for a term of 7 years or more where
Welsh: (6) Rhoi les am gyfnod o 7 mlynedd neu ragor pan fo
English: the chargeable consideration other than rent is less than
Welsh: y gydnabyddiaeth drethadwy ar wahan i rent yn llai na
English: the relevant rent is less than
Welsh: y rhent perthnasol yn llai na
English: (7) The assignment or surrender of a lease where
Welsh: (7) Aseinio neu ildio les
English: the lease was originally granted for a term of 7 years or more
Welsh: pan roddwyd y les yn wreiddiol am gyfnod o 7 mlynedd neu ragor
English: the chargeable consideration for the assignment or surrender is less than
Welsh: pan fo'r gydnabyddiaeth drethadwy ar gyfer yr aseinio neu'r ildio yn llai na
English: (8) Chargeable consideration for an acquisition exceeds the
Welsh: (8) Mae'r gydnabyddiaeth drethadwy ar gyfer caffaeliad uwchlaw'r trothwy cyfradd sero os yw'n cynnwys
English: any amount in respect of which tax is chargeable at a rate of more than 0%
Welsh: unrhyw swm y mae treth i'w chodi arno ar gyfradd o fwy na 0%
English: any amount in respect of which tax would be so chargeable but for a relief listed in section 30 (2) or (3)
Welsh: unrhyw swm y byddai treth i'w chodi arno felly oni bai am ryddhad a restrir yn adran 30 (2) neu (3)
English: the annual rent (as defined in paragraph 36 (2) of Schedule 6)
Welsh: y rhent blynyddol (fel y'i diffinnir ym mharagraff 36 (2) o Atodlen 6)
English: in the case of the grant of a lease to which paragraph 31 of Schedule 7 applies
Welsh: yn achos rhoi les y mae paragraff 31 o Atodlen 7 yn gymwys iddi
English: (10) The Welsh
Welsh: (10) Caiff Gweinidogion Cymru drwy reoliadau ddiwygio is
English: (1) The buyer in a land transaction must make a return to WRA if
Welsh: (1) Rhaid i'r prynwr mewn trafodiad tir ddychwelyd ffurflen dreth i ACC
English: (a) section 19 or 20 (contingent
Welsh: (a) os yw adran 19 neu 20 (cydnabyddiaeth ddibynnol
English: an event mentioned in subsection (2) occurs, and
Welsh: os ceir digwyddiad a grybwyllir yn is
English: the effect of the event is that -
Welsh: os effaith y digwyddiad yw
English: the transaction becomes notifiable,
Welsh: y daw'r trafodiad yn hysbysadwy
English: additional tax is payable in respect of the transaction, or
Welsh: bod treth ychwanegol yn daladwy mewn cysylltiad a'r trafodiad
English: tax is payable in respect of the transaction where none was payable.
Welsh: bod treth yn daladwy mewn cysylltiad a'r trafodiad pan nad oedd unrhyw dreth yn daladwy
English: (2) The events are -
Welsh: (2) Y digwyddiadau yw
English: in the case of contingent consideration, the contingency occurs or it becomes clear that it will not occur, or
Welsh: yn achos cydnabyddiaeth ddibynnol
English: in the case of uncertain or unascertained consideration, an amount relevant to the calculation of the consideration, or any instalment of consideration, becomes ascertained.
Welsh: yn achos cydnabyddiaeth ansicr neu heb ei chanfod
English: (3) A return made under this section must -
Welsh: (3) Rhaid i ffurflen dreth a ddychwelir o dan yr adran hon
English: be made before the end of the period of 30 days beginning with the day after the day on which the event mentioned in subsection (2) occurred, and
Welsh: cael ei dychwelyd cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau a'r diwrnod ar 6l diwrnod y digwyddiad a grybwyllir yn is
English: include a self-assessment.
Welsh: cynnwys hunanasesiad
English: (4) Despite section 157 (3) of TCMA (late payment interest), the late payment interest start date in relation to an amount -
Welsh: (4) Er gwaethaf adran 157 (3) o DCRhT (llog taliadau hwyr)
English: stated in a return made under this section as the tax payable,
Welsh: sydd wedi ei ddatgan mewn ffurflen dreth a ddychwelwyd o dan yr adran hon fel y dreth sy'n daladwy
English: payable as a result of an amendment or correction to such a return,
Welsh: sy'n daladwy o ganlyniad i ddiwygiad neu gywiriad i ffurflen dreth o'r fath
English: payable as a result of an assessment made in addition to such a return, or
Welsh: sy'n daladwy o ganlyniad i asesiad a wneir yn ychwanegol at ffurflen dreth o'r fath
English: payable as a result of a determination or an assessment made in place of such a return,
Welsh: sy'n daladwy o ganlyniad i ddyfarniad neu asesiad a wneir yn lle ffurflen dreth o'r fath
English: is the day after the end of the period of 30 days beginning with the day after the effective date of the transaction (and Chapter 1 of Part 6 of that Act is to be read accordingly).
Welsh: yw'r diwrnod ar 6l diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau a'r diwrnod ar 6l y dyddiad y mae'r trafodiad yn cael effaith (ac mae Pennod 1 o Ran 6 o'r Ddeddf honno i'w darllen yn unol a hynny)
English: (5) The Welsh Ministers may by regulations amend subsection (4) so as to substitute for the period for the time being specified there, a different period.
Welsh: (5) Caiff Gweinidogion Cymru drwy reoliadau ddiwygio is
English: (6) This section does not apply in so far as the chargeable consideration consists of -
Welsh: (6) Nid yw'r adran hon yn gymwys i'r graddau y mae'r gydnabyddiaeth drethadwy ar ffurf
English: an annuity to which section 21 applies.
Welsh: blwydd
English: section 19 or 20 (contingent, uncertain or unascertained consideration) applies in relation to the transaction, or to any transaction in relation to which the transaction is a linked transaction,
Welsh: os yw adran 19 neu 20 (cydnabyddiaeth ddibynnol
English: an event mentioned in section 47 (2) occurs ("the relevant event"), and
Welsh: os ceir digwyddiad a grybwyllir yn adran 47 (2) ("y digwyddiad perthnasol")
English: the effect of the relevant event is that there is less tax payable in respect of the transaction than the buyer has already paid in accordance with the return made for the transaction ("the land transaction return").
Welsh: os effaith y digwyddiad perthnasol yw bod llai o dreth yn daladwy mewn cysylltiad â'r trafodiad na'r hyn y mae'r prynwr eisoes wedi ei dalu yn unol â'r ffurflen dreth a ddychwelwyd ar gyfer y trafodiad ("y ffurflen dreth trafodiadau tir").
English: (2) In order to obtain a repayment of the amount of tax overpaid, the buyer in the land transaction may -
Welsh: (2) Er mwyn cael ad-daliad o swm y dreth a ordalwyd, caiff y prynwr yn y trafodiad tir -
English: within the period allowed for amendment of the land transaction return, amend the return accordingly (see section 41 of TCMA);
Welsh: o fewn y cyfnod a ganiateir ar gyfer diwygio'r ffurflen dreth trafodiadau tir, ddiwygio'r ffurflen dreth yn unol â hynny (gweler adran 41 o DCRhT);
English: after the end of that period (if the return is not so amended), make a claim for repayment of the amount overpaid in accordance with Chapter 7 of Part 3 of TCMA as modified by subsection (3).
Welsh: ar ôl diwedd y cyfnod hwnnw (os na ddiwygir y ffurflen dreth), wneud hawliad am ad-daliad o'r swm a ordalwyd yn unol â Phennod 7 o Ran 3 o DCRhT fel y'i haddesir gan is-adran (3).
English: (3) In its application to a claim to which subsection (2) (b) applies, Chapter 7 of Part 3 of TCMA applies as if for section 7
Welsh: (3) O ran ei chymhwyso i hawliad y mae is-adran (2) (b) yn gymwys iddo, mae Pennod 7 o Ran 3 o DCRhT yn gymwys fel pe bai'r canlynol wedi ei roi yn lle adran 78 -
English: A claim under section 63 to which section 4
Welsh: Rhaid i hawliad o dan adran 63 y mae adran 48 (2) (b) o DTTT yn gymwys iddo gael ei wneud cyn yr olaf o'r canlynol -
English: 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
Welsh: diwedd y cyfnod o 4 blynedd sy'n dechrau â'r diwrnod ar ôl dyddiad ffeilio'r ffurflen dreth y mae'r dreth trafodiadau tir a dalwyd eisoes yn berthnasol iddi, neu
English: the period of 12 months beginning with the relevant event (within the meaning given in section 4
Welsh: diwedd y cyfnod o 12 mis sy'n dechrau â'r digwyddiad perthnasol (o fewn yr ystyr a roddir yn adran 48 (1) (b) o DTTT)."
English: in respect of the repayment (in whole or in part) of any loan or deposit that is treated by virtue of paragraph 19 of Schedule 6 as being consideration given for the relevant transaction, or
Welsh: mewn cysylltiad ag ad-dalu (yn llwyr neu'n rhannol) unrhyw fenthyciad neu flaendal a gaiff ei drin yn rhinwedd paragraff 19 o Atodlen 6 fel cydnabyddiaeth a roddir ar gyfer y trafodiad perthnasol, neu
English: in respect of the refund of any of the consideration given for the relevant transaction, in a case where the refund -
Welsh: mewn cysylltiad ag ad-dalu unrhyw ran o'r gydnabyddiaeth a roddwyd ar gyfer y trafodiad perthnasol, mewn achos pan fo'r ad-daliad -
English: is made under arrangements that were made in connection with the relevant transaction, and
Welsh: yn cael ei wneud o dan drefniadau a wnaed mewn cysylltiad â'r trafodiad perthnasol, a
English: is contingent on the termination or assignment of the lease or on the grant of a chargeable interest out of the lease.
Welsh: yn ddibynnol ar derfynu neu aseinio'r les neu ar roi buddiant trethadwy allan o'r les.
English: (5) This section does not apply -
Welsh: (5) Nid yw'r adran hon yn gymwys -
English: so far as the consideration consists of rent (see Schedule 6);
Welsh: i'r graddau y mae'r gydnabyddiaeth ar ffurf rhent (gweler Atodlen 6);
English: where section 21 (annuities) applies.
Welsh: pan fo adran 21 (blwydd-daliadau) yn gymwys.
English: (1) The buyer in a land transaction must make a further return to WRA if relief is withdrawn to any extent under -
Welsh: (1) Rhaid i'r prynwr mewn trafodiad tir ddychwelyd ffurflen dreth bellach i ACC os tynnir rhyddhad yn ôl i unrhyw raddau o dan -
English: Schedule 11 (alternative finance investment bonds);
Welsh: Atodlen 11 (bondiau buddsoddi cyllid arall);
English: Schedule 14 (relief for certain ac
Welsh: Atodlen 14 (rhyddhad ar gyfer caffaeliadau eiddo preswyl penodol);
English: Schedule 17 (reconstruction or ac
Welsh: Atodlen 17 (rhyddhad atgyfansoddi neu ryddhad caffael);
English: (2) A return made under this section must -
Welsh: (2) Rhaid i ffurflen dreth a ddychwelir o dan yr adran hon -
English: be made before the end of the period of 30 days beginning with the day after the day on which the dis
Welsh: cael ei dychwelyd cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod ar ôl diwrnod y digwyddiad datgymhwyso, a
English: include a self-assessment.
Welsh: cynnwys hunanasesiad.
English: in relation to the withdrawal of relief under Schedule 11, an event mentioned in paragraph 14 of that Schedule;
Welsh: mewn perthynas â thynnu rhyddhad yn ôl o dan Atodlen 11, digwyddiad a grybwyllir ym mharagraff 14 o'r Atodlen honno;
English: in relation to the withdrawal of relief for certain ac
Welsh: mewn perthynas â thynnu rhyddhad yn ôl ar gyfer caffaeliadau eiddo preswyl penodol o dan Atodlen 14, digwyddiad a grybwyllir ym mharagraff 8 (1), (3) neu (4) o'r Atodlen honno;
English: in relation to the withdrawal of group relief under Schedule 16, the buyer ceasing to be a member of the same group as the seller within the meaning of that Schedule;
Welsh: mewn perthynas â thynnu rhyddhad grp yn ôl o dan Atodlen 16, y prynwr yn peidio â bod yn aelod o'r un grp â'r gwerthwr o fewn ystyr yr Atodlen honno;