techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: (1) A statutory instrument containing
Welsh: (1) Ni chaniateir gwneud offeryn statudol sy'n cynnwys
English: the first regulations made under section 24 (1)
Welsh: y rheoliadau cyntaf a wneir o dan adran 24 (1)
English: the first regulations made under paragraph 27 (4) of Schedule 6 (tax bands and rates:
Welsh: y rheoliadau cyntaf a wneir o dan baragraff 27 (4) o Atodlen 6 (bandiau treth a chyfraddau treth:
English: rent element of residential leases)
Welsh: elfen rhent lesoedd preswyl)
English: (c) the first regulations made under paragraph 28 (1) of that Schedule (tax bands and rates:
Welsh: (c) y rheoliadau cyntaf a wneir o dan baragraff 28 (1) o'r Atodlen honno (bandiau treth a chyfraddau treth:
English: rent element of non-residential and mixed leases)
Welsh: elfen rhent lesoedd amhreswyl a lesoedd cymysg)
English: may not be made unless a draft of the instrument has been laid before and approved by a resolution of the National Assembly for Wales
Welsh: oni bai bod drafft o'r offeryn wedi ei osod gerbron Cynulliad Cenedlaethol Cymru a'i gymeradwyo drwy benderfyniad ganddo
English: (2) A statutory instrument containing
Welsh: (2) Rhaid i offeryn statudol sy'n cynnwys
English: the second or subsequent regulations made under section 24 (1)
Welsh: yr ail reoliadau neu reoliadau dilynol a wneir o dan adran 24 (1)
English: the second or subsequent regulations made under paragraph 27 (4) of Schedule 6
Welsh: yr ail reoliadau neu reoliadau dilynol a wneir o dan baragraff 27 (4) o Atodlen 6
English: the second or subsequent regulations made under paragraph 28 (1) of that Schedule
Welsh: yr ail reoliadau neu reoliadau dilynol a wneir o dan baragraff 28 (1) o'r Atodlen honno
English: must be laid before the National Assembly for Wales and ceases to have effect on the expiry of 28 days beginning with the day it is made unless
Welsh: gael ei osod gerbron Cynulliad Cenedlaethol Cymru ac mae'n peidio a chael effaith pan fo 28 o ddiwrnodau sy'n dechrau a'r diwrnod y'i gwneir yn dod i ben
English: the National Assembly votes on a motion for a resolution to approve a statutory instrument laid under subsection (2) before the expiry of the period of 28 days mentioned in that subsection
Welsh: os yw'r Cynulliad Cenedlaethol yn pleidleisio ar gynnig ar gyfer penderfyniad i gymeradwyo offeryn statudol a osodir o dan is
English: the motion is not passed
Welsh: os na chaiff y cynnig ei basio
English: the instrument ceases to have effect at the end of the day on which the vote takes place
Welsh: mae'r offeryn yn peidio a chael effaith ar ddiwedd diwrnod y bleidlais
English: (4) In calculating any period of 28 days for the purposes of subsection (2)
Welsh: (4) Wrth gyfrifo unrhyw gyfnod o 28 o ddiwrnodau at ddibenion is
English: in recess for more than 4 days
Welsh: ar doriad am fwy na 4 diwrnod
English: (1) In this section
Welsh: (1) Yn yr adran hon
English: beginning with the date specified by re
Welsh: sy'n dechrau a'r dyddiad a bennir gan reoliadau a wrthodir fel y dyddiad y mae bandiau treth a chyfraddau treth penodedig yn gymwys mewn perthynas a thrafodiad trethadwy
English: ending when those regulations cease to have effect by virtue of subsection (2) or (3) of section 25
Welsh: sy'n dod i ben pan fydd y rheoliadau hynny yn peidio a chael effaith yn rhinwedd is
English: (3) If
Welsh: (3) Os yw
English: the effective date of a chargeable transaction falls within the interim period
Welsh: y dyddiad y mae trafodiad trethadwy yn cael effaith o fewn y cyfnod interim
English: the tax bands and tax rates applicable to the transaction are the bands and rates which would have been applicable had the re
Welsh: y bandiau treth a'r cyfraddau treth sy'n gymwys i'r trafodiad yw'r bandiau a'r cyfraddau a fyddai wedi bod yn gymwys pe na bai'r rheoliadau a wrthodir wedi eu gwneud
English: is required by virtue of section 44 to make a return relating to the transaction on or before the filing date and fails to do so
Welsh: pan fo'n ofynnol i'r prynwr
English: also fails to make the return on or before the date on which the interim period ends
Welsh: pan fo'r prynwr hefyd yn methu a dychwelyd y ffurflen dreth ar y dyddiad y mae'r cyfnod interim yn dod i ben neu cyn hynny
English: section 47 (duty to make return where contingency ceases or consideration is ascertained)
Welsh: adran 47 (dyletswydd i ddychwelyd ffurflen dreth pan fo digwyddiad dibynnol yn dod i ben neu gydnabyddiaeth yn cael ei chanfod)
English: section 51 (return as a result of later linked transaction)
Welsh: adran 51 (dychwelyd ffurflen dreth o ganlyniad i drafodiad cysylltiol diweddarach)
English: paragraph 3 (4) or 5 (5) of Schedule 6 (return as a result of lease continuing)
Welsh: paragraff 3 (4) neu 5 (5) o Atodlen 6 (dychwelyd ffurflen dreth o ganlyniad i barhad les)
English: paragraph 13 (1) of that Schedule (return where tax underpaid where rent determined on reconsideration)
Welsh: paragraff 13 (1) o'r Atodlen honno (dychwelyd ffurflen dreth yn achos tandaliad treth pan bennir rhent wrth ailystyried)
English: the buyer in the transaction makes a claim under section 63A of TCMA
Welsh: y prynwr yn y trafodiad yn gwneud hawliad o dan adran 63A o DCRhT
English: by virtue of subsection (5) of that section
Welsh: yn rhinwedd is
English: a further return is required in relation to the transaction under
Welsh: ffurflen dreth bellach yn ofynnol mewn perthynas a'r trafodiad o dan
English: a provision mentioned in subsection (5) of this section
Welsh: darpariaeth a grybwyllir yn is
English: section 49 (further return where relief is withdrawn)
Welsh: adran 49 (dychwelyd ffurflen dreth bellach pan dynnir rhyddhad yn 6l)
English: paragraph 24 of Schedule 5 (return where transaction treated as higher rates residential property transaction)
Welsh: paragraff 24 o Atodlen 5 (dychwelyd ffurflen dreth pan fo trafodiad yn cael ei drin fel trafodiad eiddo preswyl cyfraddau uwch)
English: (7) But subsection (6) does not affect a return made before the claim is made under section 63A TCMA
Welsh: (7) Ond nid yw is
English: Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 17
Welsh: 17 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)
English: Calculate the sum of the amounts reached under Step 1
Welsh: Cyfrifo cyfanswm y symiau sy'n deillio o Gam 1
English: The result is the amount of tax chargeable
Welsh: Y canlyniad yw swm y dreth sydd i'w godi
English: (2) But this section does not apply for the purposes of calculating the amount of any tax chargeable in respect of rent where the whole or part of the chargeable consideration for a chargeable transaction is rent
Welsh: (2) Ond nid yw'r adran hon yn gymwys at ddibenion cyfrifo unrhyw swm o dreth sydd i'w godi mewn cysylltiad a rhent pan fo'r holl gydnabyddiaeth drethadwy ar gyfer trafodiad trethadwy neu ran ohoni ar ffurf rhent
English: in the case of a residential property transaction
Welsh: yn achos trafodiad eiddo preswyl
English: in the case of a non-residential property transaction
Welsh: yn achos trafodiad eiddo amhreswyl
English: Where a chargeable transaction is one of a number of linked transactions
Welsh: Pan fo trafodiad trethadwy yn un o nifer o drafodiadau cysylltiol
English: Calculate the tax which would be chargeable in accordance with section 27 (1)
Welsh: Cyfrifo'r dreth a fyddai i'w chodi yn unol ag adran 27 (1)
English: Divide the chargeable consideration for the transaction by the total consideration
Welsh: Rhannu'r gydnabyddiaeth drethadwy ar gyfer y trafodiad a'r holl gydnabyddiaeth
English: The result is the amount of tax chargeable
Welsh: Y canlyniad yw'r swm o dreth sydd i'w godi
English: Where the whole or part of the chargeable consideration for a linked transaction is rent this section does not apply for the purposes of calculating the amount of any tax chargeable in respect of the rent
Welsh: Pan fo'r holl gydnabyddiaeth drethadwy ar gyfer trafodiad cysylltiol
English: linked transactions)
Welsh: trafodiadau cysylltiol)
English: Schedule 13 (relief for acquisitions involving multiple dwellings)
Welsh: Atodlen 13 (rhyddhad ar gyfer caffaeliadau sy'n ymwneud ag anheddau lluosog)
English: paragraph 10 of Schedule 14 (relief for transactions entered into by persons exercising collective rights)
Welsh: paragraff 10 o Atodlen 14 (rhyddhad ar gyfer trafodiadau yr ymrwymir iddynt gan bersonau sy'n arfer hawliau ar y cyd)
English: Part 3 of Schedule 17 (acquisition relief)
Welsh: Rhan 3 o Atodlen 17 (rhyddhad caffael)
English: paragraphs 6 and 8 of Schedule 18 (partial charities relief in certain circumstances)
Welsh: paragraffau 6 ac 8 o Atodlen 18 (rhyddhad elusennau rhannol mewn amgylchiadau penodol)
English: Schedule 9 (sale and leaseback relief)
Welsh: Atodlen 9 (rhyddhad gwerthu ac adlesu)
English: Schedule 10 (alternative property finance relief)
Welsh: Atodlen 10 (rhyddhad cyllid eiddo arall)
English: Schedule 11 (relief for alternative finance investment bonds)
Welsh: Atodlen 11 (rhyddhad bondiau buddsoddi cyllid arall)
English: Schedule 12 (relief for incorporation of limited liability partnership)
Welsh: Atodlen 12 (rhyddhad ar gyfer ymgorffori partneriaeth atebolrwydd cyfyngedig)
English: Schedule 14 (relief for certain acquisitions of dwellings)
Welsh: Atodlen 14 (rhyddhad ar gyfer caffaeliadau penodol o anheddau)
English: Schedule 15 (relief for certain transactions relating to social housing)
Welsh: Atodlen 15 (rhyddhad ar gyfer trafodiadau penodol sy'n ymwneud a thai cymdeithasol)
English: Schedule 17 (reconstruction and acquisition reliefs)
Welsh: Atodlen 17 (rhyddhad atgyfansoddi a rhyddhad caffael)
English: Schedule 19 (open-ended investment company reliefs)
Welsh: Atodlen 19 (rhyddhad i gwmnfau buddsoddi penagored)
English: Schedule 20 (relief for acquisitions by public bodies and health bodies)
Welsh: Atodlen 20 (rhyddhad ar gyfer caffaeliadau gan gyrff cyhoeddus a chyrff iechyd)
English: Schedule 21 (compulsory purchase relief and planning obligation relief)
Welsh: Atodlen 21 (rhyddhad prynu gorfodol a rhyddhad rhwymedigaethau cynllunio)
English: Schedule 22 (miscellaneous reliefs)
Welsh: Atodlen 22 (rhyddhadau amrywiol)
English: paragraphs 18 (2) and 19 (2) of Schedule 2 (relief for notional transactions associated with assignments of rights and relief for certain subsales)
Welsh: paragraffau 18 (2) a 19 (2) o Atodlen 2 (rhyddhad ar gyfer trafodiadau tybiannol y mae cyswllt rhyngddynt ag aseinio hawliau a rhyddhad ar gyfer iswerthiannau penodol)
English: paragraph 1 of Schedule 9 (sale and leaseback relief)
Welsh: paragraff 1 o Atodlen 9 (rhyddhad gwerthu ac adlesu)
English: paragraphs 2 and 3 of Schedule 10 (relief for certain alternative property finance transactions)
Welsh: paragraffau 2 a 3 o Atodlen 10 (rhyddhad ar gyfer trafodiadau cyllid eiddo arall penodol)
English: paragraphs 13 (1) and 15 (1) of Schedule 11 (relief for certain transactions relating to alternative finance investment bonds)
Welsh: paragraffau 13 (1) a 15 (1) o Atodlen 11 (rhyddhad ar gyfer trafodiadau penodol sy'n ymwneud a bondiau buddsoddi cyllid arall)
English: paragraph 1 of Schedule 12 (relief for incorporation of limited liability partnership)
Welsh: paragraff 1 o Atodlen 12 (rhyddhad ar gyfer ymgorffori partneriaeth atebolrwydd cyfyngedig)
English: paragraph 4 of Schedule 15 (shared ownership leases
Welsh: paragraff 4 o Atodlen 15 (lesoedd rhanberchnogaeth
English: relief for certain reversions)
Welsh: rhyddhad ar gyfer rifersiynau penodol)
English: paragraph 6 (2) of that Schedule (shared ownership leases
Welsh: paragraff 6 (2) o'r Atodlen honno (lesoedd rhanberchnogaeth
English: relief for certain staircasing transactions)
Welsh: rhyddhad ar gyfer trafodiadau cynyddu perchentyaeth penodol)
English: paragraph 13 of that Schedule (shared ownership trust relief
Welsh: paragraff 13 o'r Atodlen honno (rhyddhad ymddiriedolaeth ranberchnogaeth
English: transfer upon termination)
Welsh: trosglwyddo ar derfyniad)
English: paragraph 14 of that Schedule (shared ownership trusts
Welsh: paragraff 14 o'r Atodlen honno (ymddiriedolaethau rhanberchnogaeth
English: paragraph 19 (1) of that Schedule (relief for certain acquisitions by social housing providers)
Welsh: paragraff 19 (1) o'r Atodlen honno (rhyddhad ar gyfer caffaeliadau penodol gan ddarparwyr tai cymdeithasol)
English: paragraph 2 (1) of Schedule 16 (group relief)
Welsh: paragraff 2 (1) o Atodlen 16 (rhyddhad grp)
English: paragraph 2 (1) of Schedule 17 (reconstruction relief)
Welsh: paragraff 2 (1) o Atodlen 17 (rhyddhad atgyfansoddi)
English: paragraphs 3 (1) and 5 of Schedule 18 (charities relief)
Welsh: paragraffau 3 (1) a 5 o Atodlen 18 (rhyddhad elusennau)
English: paragraphs 1 (1) and 2 (1) of Schedule 19 (open-ended investment companies relief)
Welsh: paragraffau 1 (1) a 2 (1) o Atodlen 19 (rhyddhad i gwmnIau buddsoddi penagored)
English: paragraphs 1 (1) and 2 of Schedule 20 (relief for acquisitions by public bodies and health bodies)
Welsh: paragraffau 1 (1) a 2 o Atodlen 20 (rhyddhad ar gyfer caffaeliadau gan gyrff cyhoeddus a chyrff iechyd)
English: paragraphs 1 (1) and 2 (1) of Schedule 21 (compulsory purchase relief and planning obligation relief)
Welsh: paragraffau 1 (1) a 2 (1) o Atodlen 21 (rhyddhad prynu gorfodol a rhyddhad rhwymedigaethau cynllunio)
English: Schedule 22 (miscellaneous reliefs).
Welsh: Atodlen 22 (rhyddhadau amrywiol).
English: (3) The following provisions of this Act provide relief for certain chargeable transactions in the manner specified in the respective provision-
Welsh: (3) Mae'r darpariaethau a ganlyn yn y Ddeddf hon yn darparu rhyddhad i drafodiadau trethadwy penodol yn y modd a bennir yn y ddarpariaeth berthnasol -
English: paragraph 19 (3) of Schedule 2 (partial relief for certain subsales)
Welsh: paragraff 19 (3) o Atodlen 2 (rhyddhad rhannol ar gyfer iswerthiannau penodol)
English: paragraph 10 of that Schedule (relief for transactions entered into by persons exercising collective rights)
Welsh: paragraff 10 o'r Atodlen honno (rhyddhad ar gyfer trafodiadau yr ymrwymir iddynt gan bersonau sy'n arfer hawliau ar y cyd)
English: paragraph 2 of Schedule 15 (relief relating to contingent consideration in the case of a right to buy transaction)
Welsh: paragraff 2 o Atodlen 15 (rhyddhad sy'n gysylltiedig a chydnabyddiaeth ddibynnol yn achos trafodiad hawl i brynu)
English: paragraph 3 of that Schedule (shared ownership leases
Welsh: paragraff 3 o'r Atodlen honno (lesoedd rhanberchnogaeth
English: election for consideration to be taken to be market value)
Welsh: dewis i gymryd mai'r gwerth marchnadol yw'r gydnabyddiaeth)
English: paragraph 5 of that Schedule (shared ownership leases where staircasing allowed
Welsh: paragraff 5 o'r Atodlen honno (lesoedd rhanberchnogaeth pan ganiateir cynyddu perchentyaeth
English: election for consideration to be based on open market value)
Welsh: dewis i'r gydnabyddiaeth fod yn seiliedig ar werth ar y farchnad agored)
English: paragraph 12 of that Schedule (shared ownership trusts:
Welsh: paragraff 12 o'r Atodlen honno (ymddiriedolaethau rhanberchnogaeth:
English: (4) Any relief under the any of the provisions mentioned in subsections (2) and (3) (other than relief under paragraph 3 of Schedule 22 (visiting forces and international military headquarters reliefs must be claimed in the first return made in relation to the land transaction
Welsh: (4) Rhaid hawlio unrhyw ryddhad o dan unrhyw un neu ragor o'r darpariaethau a grybwyllir yn is
English: may be claimed in the return for the land transaction
Welsh: gellir ei hawlio ar y ffurflen dreth ar gyfer y trafodiad tir
English: if not claimed in the return or amended return and the period allowed for amendment of the return has ended
Welsh: os na chaiff ei hawlio ar y ffurflen dreth neu'r ffurflen dreth ddiwygiedig a bod y cyfnod a ganiateir ar gyfer diwygio'r ffurflen dreth wedi dod i ben
English: and section 78 of TC
Welsh: ac nid yw adran 78 o DCRhT (terfyn amser ar gyfer gwneud hawliadau) yn gymwys i hawliad am ryddhad o dan baragraff 3 o Atodlen 22
English: (6) The Welsh
Welsh: (6) Caiff Gweinidogion Cymru ddiwygio'r Ddeddf hon drwy reoliadau er mwyn
English: add a relief
Welsh: ychwanegu rhyddhad
English: modify a relief
Welsh: addasu rhyddhad
English: modify section 31
Welsh: addasu adran 31
English: (1) Relief is not available under any of the provisions mentioned in subsection (2) or (3) of section 30 in respect of a land transaction
Welsh: (1) Nid yw rhyddhad ar gael o dan unrhyw un neu ragor o'r darpariaethau a grybwyllir yn is
English: which is a tax avoidance arrangement
Welsh: sy'n drefniant osgoi trethi
English: which forms part of arrangements which are tax avoidance arrangements
Welsh: sy'n rhan o drefniadau sy'n drefniadau osgoi trethi
English: the obtaining of a tax advantage for any person is the main purpose
Welsh: os cael mantais drethiannol ar gyfer unrhyw berson yw'r prif ddiben
English: the arrangement lacks genuine economic or commercial substance other than the obtaining of a tax advantage
Welsh: os nad oes sylwedd economaidd na masnachol dilys i'r trefniant ac eithrio cael mantais drethiannol
English: (3) In this section
Welsh: (3) Yn yr adran hon
English: relief or increased relief from tax
Welsh: rhyddhad rhag treth neu gynnydd mewn rhyddhad rhag treth
English: avoidance or reduction of a charge to tax
Welsh: osgoi neu leihau swm y codir treth arno
English: deferral of a payment of tax or advancement of a repayment of tax
Welsh: gohirio talu treth neu ddwyn ymlaen ad
English: (1) In this Act
Welsh: (1) Yn y Ddeddf hon
English: an interest or right in or over land for a term of years (whether fixed or periodic)
Welsh: buddiant neu hawl mewn tir neu dros dir am gyfnod o flynyddoedd (boed benodol neu gyfnodol)
English: any other interest or right in or over land terminable by a period of notice or by notice at any time (other than a tenancy at will
Welsh: unrhyw fuddiant neu hawl arall mewn tir neu dros dir y gellir ei derfynu drwy roi cyfnod o rybudd neu hysbysiad ar unrhyw adeg (ac eithrio tenantiaeth wrth ewyllys
English: the proper officer of the company
Welsh: swyddog priodol y cwmni
English: another person having for the time being the express
Welsh: person arall sydd ag awdurdod datganedig
English: (3) Subsection (2) (b) does not apply where a liquidator has been appointed for the company
Welsh: (3) Nid yw is
English: the proper officer of a body corporate is the secretary
Welsh: swyddog priodol corff corfforaethol yw ysgrifennydd y corff
English: the proper officer of an unincorporated association
Welsh: swyddog priodol cymdeithas anghorfforedig
English: (5) Subsection (4) does not apply if a liquidator or administrator has been appointed for the company
Welsh: (5) Nid yw is
English: (6) If a liquidator or administrator has been appointed for the company
Welsh: (6) Os oes datodwr neu weinyddwr wedi ei benodi ar gyfer y cwmni yna
English: the liquidator or the administrator is the proper officer
Welsh: y datodwr neu'r gweinyddwr yw'r swyddog priodol
English: if two or more persons are appointed to act
Welsh: os penodir dau berson neu ragor i weithredu ar y cyd neu'n gydamserol fel gweinyddwr y cwmni
English: such one of them as is specified in a notice given to WRA by those persons for the purposes of this section
Welsh: yw pa un bynnag ohonynt a bennir mewn hysbysiad a roddir i ACC gan y personau hynny at ddibenion yr adran hon
English: where WRA is not so notified
Welsh: pan na fo ACC wedi ei hysbysu felly
English: (7) The Welsh
Welsh: (7) Caiff Gweinidogion Cymru drwy reoliadau wneud darpariaeth bellach ynghylch cymhwyso'r Ddeddf hon
English: (8) Regulations under subsection (7) may (among other things) amend or repeal any provision of this Act or TC
Welsh: (8) Caiff rheoliadau o dan is
English: (1) This Act (with the exception of the provisions mentioned in subsection (8
Welsh: (1) Mae'r Ddeddf hon (ac eithrio'r darpariaethau a grybwyllir yn is
English: the trustees were a company
Welsh: yr ymddiriedolwyr yn gwmni
English: the rights of the unit holders were shares in the company
Welsh: hawliau'r deiliaid unedau yn gyfranddaliadau yn y cwmni
English: (2) Each of the parts of an umbrella scheme is to be regarded as a separate unit trust scheme and the scheme as a whole is not so regarded
Welsh: (2) Ystyrir pob rhan o gynllun ambarél yn gynllun ymddiriedolaeth unedau ar wahan ac nid yw'r cynllun yn ei gyfanrwydd yn cael ei ystyried felly
English: (3) In this section and section 35
Welsh: (3) Yn yr adran hon ac adran 35
English: that provides arrangements for separate pooling of the contributions of participants and the profits or income out of which payments are to be made for them
Welsh: sy'n darparu trefniadau ar gyfer cronni ar wahan gyfraniadau cyfranogwyr a'r elw neu'r incwm y mae taliadau i'w rhoi ar eu cyfer ohonynt
English: under which the participants are entitled to exchange rights in one pool for rights in another
Welsh: y mae gan y cyfranogwyr hawl i gyfnewid hawliau mewn un gronfa am hawliau mewn cronfa arall oddi tano
English: (5) In this Act
Welsh: (5) Yn y Ddeddf hon
English: 8) (see section 237 of that Act)
Welsh: 8) (gweler adran 237 o'r Ddeddf honno)
English: The Welsh
Welsh: Caiff Gweinidogion Cymru drwy reoliadau ddarparu bod cynllun o ddisgrifiad a bennir yn y rheoliadau i'w drin fel cynllun nad yw'n gynllun ymddiriedolaeth unedau at ddibenion y Ddeddf hon
English: 4) (court investment funds treated as authorised unit trusts) applies for the purposes of this Act as it applies for the purposes of that Act
Welsh: 4) (trin cronfeydd buddsoddi llys fel ymddiriedolaethau unedau awdurdodedig) yn gymwys at ddibenion y Ddeddf hon fel y mae'n gymwys at ddibenion y Ddeddf honno
English: A unit trust scheme is not to be treated as a company for the purposes of Schedules 16 (group relief) and 17 (reconstruction relief or acquisition relief)
Welsh: Nid yw cynllun ymddiriedolaeth unedau i'w drin fel cwmni at ddibenion Atodlenni 16 (rhyddhad grcvp) ac 17 (rhyddhad atgyfansoddi neu ryddhad caffael)
English: 35 Open-ended investment companies
Welsh: 35 Cwmniau buddsoddi penagored
English: (1) The Welsh
Welsh: (1) Caiff Gweinidogion Cymru drwy reoliadau wneud unrhyw ddarpariaeth y maent yn ystyried ei bod yn briodol er mwyn sicrhau bod darpariaethau'r Ddeddf hon a DCRhT yn cael effaith mewn perthynas ag
English: open-ended investment companies of such description as may be specified in the regulations
Welsh: cwmnfau buddsoddi penagored o unrhyw ddisgrifiad a bennir yn y rheoliadau
English: transactions involving such companies
Welsh: trafodiadau sy'n ymwneud a chwmnlau o'r fath
English: (2) Regulations under subsection (1) may in particular make provision
Welsh: (2) Caiff rheoliadau o dan is
English: modifying the operation of any provision specified in the regulations in relation to open-ended investment companies so as to secure that arrangements for treating the assets of such a company as assets comprised in separate pools are given an effect corresponding to that of equivalent arrangements constituting the separate parts of an umbrella scheme;
Welsh: sy'n addasu'r modd y gweithredir unrhyw ddarpariaeth a bennir yn y rheoliadau mewn perthynas a chwmnIau buddsoddi penagored er mwyn sicrhau bod effaith trefniadau ar gyfer trin asedau cwmni o'r fath fel asedau mewn cronfeydd ar wahan yn cyfateb i effaith trefniadau cyfatebol ar gyfer rhannau ar wahan cynllun ambarel;
English: treating the separate parts of the undertaking of an open-ended investment company in relation to which such provision is made as distinct companies for the purposes of this Act
Welsh: sy'n trin rhannau ar wahan o ymgymeriad cwmni buddsoddi penagored y gwneir darpariaeth o'r fath yn ei gylch fel cwmnfau gwahanol at ddibenion y Ddeddf hon
English: (a) the scheme were a company
Welsh: (a) y cynllun yn gwmni
English: (b) the rights of the participants were shares in the company
Welsh: (b) hawliau'r cyfranogwyr yn gyfranddaliadau yn y cwmni
English: whose arrangements provide for separate pooling of the contributions of the participants and the profits or income out of which payments are made to them (
Welsh: y mae ei drefniadau yn darparu ar gyfer cronni ar wahân gyfraniadau cyfranogwyr a'r elw neu'r incwm y gwneir taliadau iddynt ohonynt (