techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: regardless of where any party to the transaction is or is resident
Welsh: ni waeth ym mha le y mae unrhyw barti i'r trafodiad nac ym mha le y mae'n preswylio
English: (3) The Welsh Revenue Authority (
Welsh: (3) Awdurdod Cyllid Cymru (
English: In this Act
Welsh: Yn y Ddeddf hon
English: Except as otherwise provided
Welsh: Ac eithrio fel y darperir fel arall
English: See section 15 as to when the acquisition of an option or right of pre-emption is a land transaction
Welsh: Gweler adran 15 ynghylch pa bryd y mae caffael opsiwn neu hawl rhagbrynu yn drafodiad tir
English: (1) A chargeable interest is
Welsh: (1) Buddiant trethadwy yw
English: the benefit of an obligation
Welsh: budd rhwymedigaeth
English: other than an exempt interest
Welsh: ac eithrio buddiant esempt
English: (2) In this Act
Welsh: (2) Yn y Ddeddf hon
English: (3) See section 9 as to land partly in Wales and partly in England
Welsh: (3) Gweler adran 9 ynghylch tir sy'n rhannol yng Nghymru ac yn rhannol yn Lloegr
English: (1) The following are exempt interests
Welsh: (1) Mae'r canlynol yn fuddiannau esempt
English: a security interest
Welsh: buddiant sicrhad
English: a licence to use or occupy land
Welsh: trwydded i ddefnyddio tir neu i feddiannu tir
English: a tenancy at will
Welsh: tenantiaeth wrth ewyllys
English: a franchise or manor
Welsh: rhyddfraint neu faenor
English: (3) See also paragraph 7 of Schedule 10 (which makes additional provision about exempt interests in relation to alternative financial arrangements)
Welsh: (3) Gweler hefyd baragraff 7 o Atodlen 10 (sy'n gwneud darpariaeth ychwanegol ynghylch buddiannau esempt mewn perthynas a threfniadau ariannol eraill)
English: (4) The Welsh
Welsh: (4) Caiff Gweinidogion Cymru ddiwygio'r adran hon drwy reoliadau er mwyn
English: provide that any other description of interest or right in relation to land in Wales is an exempt interest
Welsh: darparu bod unrhyw ddisgrifiad arall o fuddiant neu hawl mewn perthynas a thir yng Nghymru yn fuddiant esempt
English: provide that a description of interest or right in relation to land in Wales is no longer an exempt interest
Welsh: darparu nad yw disgrifiad o fuddiant neu hawl mewn perthynas a thir yng Nghymru yn fuddiant esempt mwyach
English: (c) vary a description of an exempt interest
Welsh: (c) amrywio disgrifiad o fuddiant esempt
English: the creation of the interest
Welsh: creu'r buddiant
English: the surrender or release of the interest
Welsh: ildio neu ollwng y buddiant
English: the variation of the interest
Welsh: amrywio'r buddiant
English: (2) But the variation of a lease is an acquisition and disposal of a chargeable interest only where
Welsh: (2) Ond nid yw amrywio les yn achos o gaffael a gwaredu buddiant trethadwy oni bai
English: it takes effect
Welsh: ei fod yn cael effaith
English: paragraph 24 of Schedule 6 (reduction of rent or term or other variation of lease) applies
Welsh: bod paragraff 24 o Atodlen 6 (gostwng rhent neu leihau cyfnod neu amrywio les mewn ffordd arall) yn gymwys
English: the person becomes entitled to the interest on its creation
Welsh: y person yn dod a hawl i'r buddiant pan gaiff ei greu
English: the person benefits from the variation of the interest
Welsh: y person yn cael budd o amrywio'r buddiant
English: the person ceases to be entitled to the interest on its being surrendered or released
Welsh: y person yn peidio a bod a hawl i'r buddiant pan gaiff ei ildio neu ei ollwng
English: The buyer in a land transaction is the person acquiring the sub
Welsh: Y prynwr mewn trafodiad tir yw'r person sy'n caffael testun y trafodiad
English: The seller in a land transaction is the person disposing of the sub
Welsh: Y gwerthwr mewn trafodiad tir yw'r person sy'n gwaredu testun y trafodiad
English: (2) This section is sub
Welsh: (2) Mae'r adran hon yn ddarostyngedig i adran 16 (cyfnewidiadau; gweler yn benodol is
English: 9 Land partly in Wales and partly in
Welsh: 9 Tir sy'n rhannol yng
English: (1) This section sets out how this Act applies to a transaction which is the acquisition of
Welsh: (1) Mae'r adran hon yn nodi sut y mae'r Ddeddf hon yn gymwys i drafodiad sy'n achos o gaffael
English: where the land is partly in Wales and partly in England
Welsh: pan fo'r tir yn rhannol yng Nghymru ac yn rhannol yn Lloegr
English: (2) The transaction is to be treated as if it were two transactions
Welsh: (2) Mae'r trafodiad i'w drin fel pe bai'n ddau drafodiad
English: (3) The consideration for the transaction is to be apportioned between those two transactions on a
Welsh: (3) Mae'r gydnabyddiaeth ar gyfer y trafodiad i'w ddosrannu rhwng y ddau drafodiad hynny ar sail deg a rhesymol
English: (4) Accordingly
Welsh: (4) Felly
English: (5) But subsection (4) does not apply in the case of an exempt interest
Welsh: (5) Ond nid yw is
English: (6) WRA must publish guidance about transactions to which subsection (1) applies
Welsh: (6) Rhaid i ACC gyhoeddi canllawiau ynghylch trafodiadau y mae is
English: (7) WRA may revise guidance published under subsection (6) and must publish the revised guidance
Welsh: (7) Caiff ACC ddiwygio canllawiau a gyhoeddir o dan is
English: (8) See section 48A of the
Welsh: (8) Gweler adran 48A o Ddeddf Cyllid 2003 (p
English: 14) as to the application of Part 4 of that Act (stamp duty land tax) to the English transaction
Welsh: 14) o ran cymhwyso Rhan 4 o'r Ddeddf honno (treth dir y dreth stamp) i'r trafodiad yn Lloegr
English: (9) In section 48A of the
Welsh: (9) Yn adran 48A o Ddeddf Cyllid 2003 (p
English: This section applies where a contract for a land transaction is entered into under which the transaction is to be completed by a transfer
Welsh: Mae'r adran hon yn gymwys pan ymrwymir i gontract ar gyfer trafodiad tir a bod y trafodiad oddi tano i'w gwblhau drwy drosglwyddiad
English: A person is not regarded as entering into a land transaction by reason of entering into the contract (but see subsection (4
Welsh: Nid ystyrir bod person yn ymrwymo i drafodiad tir oherwydd ei fod yn ymrwymo i'r contract (ond gweler is
English: If the transaction is completed without previously having been substantially performed
Welsh: Os cwblheir y trafodiad heb ei gyflawni'n sylweddol yn flaenorol
English: the contract and the transaction effected on completion are treated as parts of a single land transaction
Welsh: caiff y contract a'r trafodiad sy'n cael effaith wrth ei gwblhau eu trin fel rhannau o un trafodiad tir
English: the effective date of the transaction is the date of completion
Welsh: y dyddiad y mae'r trafodiad yn cael effaith yw'r dyddiad cwblhau
English: (4) But if the contract is substantially performed without having been completed
Welsh: (4) Ond os yw'r contract wedi ei gyflawni'n sylweddol heb ei gwblhau
English: the contract is treated as if it were itself the transaction provided for in the contract
Welsh: caiff y contract ei drin fel pe bai'r contract y trafodiad y darperir ar ei gyfer yn y contract
English: the effective date of that transaction is when the contract is substantially performed
Welsh: y dyddiad y mae'r trafodiad hwnnw yn cael effaith yw pan gaiff y contract ei gyflawni'n sylweddol
English: both the contract and the transaction effected on completion are notifiable transactions for the purposes of this Act
Welsh: mae'r contract a'r trafodiad sy'n cael effaith wrth ei gwblhau ill dau yn drafodiadau hysbysadwy at ddibenion y Ddeddf hon
English: tax is chargeable on the latter transaction to the extent (if any) that the amount mentioned in subsection (6) is greater than the amount of tax chargeable on the contract
Welsh: mae treth i'w chodi ar yr ail drafodiad i'r graddau (os o gwbl) y mae'r swm a grybwyllir yn is
English: (6) The amount is the tax that would have been chargeable on the latter transaction if it had been completed without previously having been substantially performed
Welsh: (6) Y swm yw'r dreth y byddid wedi ei chodi ar yr ail drafodiad pe bai wedi ei gwblhau heb ei gyflawni'n sylweddol yn flaenorol
English: (8) But repayment of tax is due only if a claim for it is made by amendment
Welsh: (8) Ond nid oes ad
English: (9) Where paragraph 20 of Schedule 6 applies (agreement for lease)
Welsh: (9) Pan fo paragraff 20 o Atodlen 6 yn gymwys (cytundeb ar gyfer les)
English: (10) In this section
Welsh: (10) Yn yr adran hon
English: references to completion are to completion of the land transaction proposed
Welsh: mae cyfeiriadau at gwblhau yn gyfeiriadau at gwblhau'r trafodiad tir y bwriedir ei wneud
English: (1) This section applies where a contract is entered into under which a chargeable interest is to be transferred by one party to the contract (
Welsh: (1) Mae'r adran hon yn gymwys pan ymrwymir i gontract y mae buddiant trethadwy i'w drosglwyddo oddi tano gan un parti i'r contract (
English: either to such a person or to P2
Welsh: naill ai i berson o'r fath neu i P2
English: (2) P2 is not regarded as entering into a land transaction by reason of entering into the contract
Welsh: (2) Nid ystyrir bod P2 yn ymrwymo i drafodiad tir oherwydd ei fod yn ymrwymo i'r contract
English: (3) But if the contract is substantially performed without having been completed
Welsh: (3) Ond os caiff y contract ei gyflawni'n sylweddol heb ei gwblhau
English: Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 7
Welsh: 7 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)
English: P2 is treated for the purposes of this Act as acquiring a chargeable interest
Welsh: caiff P2 ei drin at ddibenion y Ddeddf hon fel pe bai'n caffael buddiant trethadwy
English: (5) But repayment of tax is due only if a claim for it is made by amendment
Welsh: (5) Ond nid oes ad
English: this section applies by virtue of subsection (1) (b)
Welsh: yr adran hon yn gymwys yn rhinwedd is
English: by reason of P2
Welsh: P1 yn dod yn rhwym i drosglwyddo buddiant trethadwy i P2 oherwydd cyfarwyddyd neu gais gan P2
English: section 10 applies to that obligation as it applies to a contract for a land transaction that is to be completed by a transfer
Welsh: mae adran 10 yn gymwys i'r rhwymedigaeth honno fel y mae'n gymwys i gontract ar gyfer trafodiad tir sydd i'w gwblhau drwy drosglwyddiad
English: (a) a contract (
Welsh: (a) pan ymrwymir i gontract (
English: (b) there is an assignment or other transaction (relating to the whole or part of the sub
Welsh: (b) pan fo aseiniad neu drafodiad arall (sy'n ymwneud a holl destun y contract gwreiddiol neu ran ohono) y daw person (
English: (3) P4 is not regarded as entering into a land transaction by reason of the transfer of rights
Welsh: (3) Nid ystyrir bod P4 yn ymrwymo i drafodiad tir oherwydd y trosglwyddiad hawliau
English: the consideration due from P4 under the secondary contract were
Welsh: y gydnabyddiaeth sy'n ddyledus gan P4 o dan y contract eilaidd
English: so much of the consideration under the original contract as is referable to the sub
Welsh: yn hynny o'r gydnabyddiaeth o dan y contract gwreiddiol ag y bo i'w briodoli i destun y trosglwyddiad hawliau ac sydd i'w roi (yn uniongyrchol neu'n anuniongyrchol) gan P4 neu gan berson sy'n gysylltiedig a P4
English: the consideration given for the transfer of rights
Welsh: yw'r gydnabyddiaeth a roddir am y trosglwyddiad hawliau
English: at the same time as
Welsh: ar yr un pryd a chyflawni'r contract eilaidd yn sylweddol
English: after the transfer of rights
Welsh: ar 6l y trosglwyddiad hawliau
English: (6) Where there are successive transfers of rights
Welsh: (6) Pan drosglwyddir hawliau yn olynol
English: (7) The substantial performance of the secondary contract arising from an earlier transfer of rights is to be disregarded if it occurs
Welsh: (7) Os caiff y contract eilaidd sy'n deillio o drosglwyddiad hawliau cynharach ei gyflawni'n sylweddol
English: at the same time as
Welsh: ar yr un pryd ag y caiff y contract eilaidd sy'n deillio o drosglwyddiad hawliau dilynol ei gyflawni'n sylweddol
English: after that subsequent transfer
Welsh: ar 6l y trosglwyddiad dilynol hwnnw
English: (8) Where a transfer of rights relates to only part of the sub
Welsh: (8) Pan fo trosglwyddiad hawliau yn ymwneud a rhan yn unig o destun y contract gwreiddiol
English: a reference in subsection (4) (a) or (5) to the original contract
Welsh: mae cyfeiriad yn is
English: that contract so far as not relating to that part or those rights is to be treated as a separate contract
Welsh: mae'r contract hwnnw
English: (9) The effective date of a land transaction treated as entered into by virtue of subsection (4) is not earlier than the date of the transfer of rights
Welsh: (9) Os caiff trafodiad tir ei drin fel pe ymrwymwyd iddo yn rhinwedd is
English: references in Schedule 16 (group relief) to the seller are to be read as references to P1;
Welsh: mae cyfeiriadau at y gwerthwr yn Atodlen 16 (rhyddhad grivp) i'w darllen fel cyfeiriadau at P1;
English: other references in this Act to the seller are to be read
Welsh: mae cyfeiriadau eraill at y gwerthwr yn y Ddeddf hon i'w darllen
English: (11) In this section
Welsh: (11) Yn yr adran hon
English: provision about the application of section 10 (contract and transfer) in certain cases where an assignment of rights
Welsh: darpariaeth ynghylch cymhwyso adran 10 (contract a throsglwyddo) mewn achosion penodol pan ymrwymir i aseinio hawliau
English: other provision about such cases
Welsh: darpariaeth arall ynghylch achosion o'r fath
English: the buyer
Welsh: y prynwr
English: a substantial amount of the consideration is paid or provided
Welsh: cyfran helaeth o'r gydnabyddiaeth yn cael ei thalu neu ei darparu
English: possession includes receipt of rents and profits or the right to receive them
Welsh: mae meddiant yn cynnwys cael rhenti ac elw neu'r hawl i'w cael
English: it is immaterial whether possession is taken under the contract or under a licence or lease of a temporary character or a tenancy at will
Welsh: nid oes wahaniaeth pa un a gymerir meddiant o dan y contract neu o dan drwydded neu les dros dro neu denantiaeth wrth ewyllys
English: if none of the consideration is rent
Welsh: os nad yw dim o'r gydnabyddiaeth yn rhent
English: if the only consideration is rent
Welsh: os rhent yw'r unig gydnabyddiaeth
English: if the consideration includes both rent and other consideration
Welsh: os yw'r gydnabyddiaeth yn cynnwys rhent yn ogystal a chydnabyddiaeth arall
English: the whole or substantially the whole of the consideration other than rent is paid or provided
Welsh: caiff yr holl gydnabyddiaeth ar wahan i rent
English: the first payment of rent is made
Welsh: gwneir y taliad rhent cyntaf
English: an option binding the grantor to enter into a land transaction
Welsh: opsiwn sy'n rhwymo'r grantwr i ymrwymo i drafodiad tir
English: a right of pre-emption preventing the grantor from entering into
Welsh: hawl rhagbrynu sy'n rhwystro'r grantwr rhag ymrwymo i drafodiad tir
English: is a land transaction distinct from any land transaction resulting from the exercise of the option or right
Welsh: yn drafodiad tir gwahanol i unrhyw drafodiad tir sy'n deillio o arfer yr opsiwn neu'r hawl
English: (2) They may be "linked transactions" (see section 8)
Welsh: (2) Gallant fod yn "trafodiadau cysylltiol" (gweler adran 8)
English: The effective date of the transaction in the case of the acquisition of an option or right such as is mentioned in subsection (1) is when the option or right is acquired (as opposed to when it becomes exercisable)
Welsh: Y dyddiad y mae'r trafodiad yn cael effaith yn achos caffael opsiwn neu hawl fel y rheini a grybwyllir yn is
English: Nothing in this section applies to so much of an option or right of pre-emption as constitutes or forms part of a land transaction apart from this section
Welsh: Nid oes dim yn yr adran hon yn gymwys i hynny o opsiwn neu hawl rhagbrynu sy'n drafodiad tir neu'n ffurfio rhan o drafodiad tir ar wahan i'r adran hon
English: A transaction is treated for the purposes of this Act as entered into by a person as buyer wholly or partly in consideration of another land transaction being entered into by that person as seller in a case within subsection (4)
Welsh: Caiff trafodiad ei drin at ddibenion y Ddeddf hon fel un y mae person wedi ymrwymo iddo fel prynwr
English: As to the amount of the chargeable consideration in the case of exchanges and similar transactions
Welsh: O ran y swm o'r gydnabyddiaeth drethadwy yn achos cyfnewidiadau a thrafodiadau tebyg
English: paragraphs 5 and 6 of Schedule 4 (exchanges
Welsh: paragraffau 5 a 6 o Atodlen 4 (cyfnewidiadau
English: paragraph 18 of that Schedule (arrangements involving public or educational bodies)
Welsh: paragraff 18 o'r Atodlen honno (trefniadau sy'n cynnwys cyrff cyhoeddus neu gyrff addysgol)
English: it is a transaction that is exempt from charge as provided for in Schedule 3
Welsh: ei fod yn drafodiad sy'n esempt rhag codi treth arno fel y darperir yn Atodlen 3
English: it is a transaction that is relieved from tax by virtue of a provision listed in section 30 (2) and in respect of which relief from tax is claimed
Welsh: ei fod yn drafodiad sydd wedi ei ryddhau rhag treth yn rhinwedd darpariaeth a restrir yn adran 30 (2) ac yr hawlir rhyddhad rhag treth ar ei gyfer
English: The Welsh
Welsh: Caiff Gweinidogion Cymru drwy reoliadau ddiwygio neu ddiddymu darpariaethau'r Ddeddf hon sy'n ymwneud ag
English: what is to count as chargeable consideration
Welsh: yr hyn sydd i gyfrif fel cydnabyddiaeth drethadwy
English: the determination of the amount of chargeable consideration
Welsh: pennu swm y gydnabyddiaeth drethadwy
English: Where the whole or part of the chargeable consideration for a transaction is contingent
Welsh: Pan fo'r holl gydnabyddiaeth drethadwy ar gyfer trafodiad
English: that it is to be paid or provided only if some uncertain future event occurs
Welsh: nad yw i'w thalu neu i'w darparu oni cheir rhyw ddigwyddiad ansicr yn y dyfodol
English: that it is to cease to be paid or provided if some uncertain future event occurs
Welsh: y peidir a'i thalu neu ei darparu os ceir rhyw ddigwyddiad ansicr yn y dyfodol
English: Where the whole or part of the chargeable consideration for a transaction is uncertain or unascertained
Welsh: Pan fo'r holl gydnabyddiaeth drethadwy ar gyfer trafodiad
English: for an indefinite period
Welsh: am gyfnod amhenodol
English: for a definite period exceeding 12 years
Welsh: am gyfnod penodol sy'n hwy na 12 mlynedd
English: (3) Where the amount payable varies
Welsh: (3) Pan fo'r swm sy'n daladwy yn amrywio o un flwyddyn i'r llall
English: (4) No account is to be taken of any provision for ad
Welsh: (4) Rhaid diystyru unrhyw ddarpariaeth ar gyfer addasu'r swm sy'n daladwy yn unol a'r mynegai prisiau manwerthu
English: the seller is connected with the buyer
Welsh: y gwerthwr yn gysylltiedig a'r prynwr
English: some or all of the consideration for the transaction consists of the issue or transfer of shares in a company with which the seller is connected
Welsh: rhywfaint o'r gydnabyddiaeth ar gyfer y trafodiad
English: (2) The chargeable consideration for the transaction is to be taken to be
Welsh: (2) Cymerir mai'r gydnabyddiaeth drethadwy ar gyfer y trafodiad yw
English: the amount determined under subsection (3) in respect of the transaction
Welsh: y swm a bennir o dan is
English: if greater
Welsh: os yw'n fwy na hynny
English: (3) The amount mentioned in subsection (2) (a) is
Welsh: (3) Y swm a grybwyllir yn is
English: the market value of the sub
Welsh: gwerth marchnadol testun y trafodiad ar y dyddiad y mae'r trafodiad yn cael effaith
English: if the acquisition is the grant of a lease at a rent
Welsh: os rhoi les ar rent yw'r caffaeliad
English: (4) In this section
Welsh: (4) Yn yr adran hon
English: (5) Where this section applies paragraph 1 of Schedule 3 (exemption of transactions for which there is no chargeable consideration) does not apply
Welsh: (5) Pan fo'r adran hon yn gymwys nid yw paragraff 1 o Atodlen 3 (esemptio trafodiadau nad oes cydnabyddiaeth drethadwy ar eu cyfer) yn gymwys
English: the exceptions provided for in section 23
Welsh: yr eithriadau a ddarperir yn adran 23
English: any other provision affording exemption or relief from tax
Welsh: unrhyw ddarpariaeth arall sy'n rhoi esemptiad neu ryddhad rhag treth
English: Section 22 (deemed market value) does not apply in the following cases
Welsh: Nid yw adran 22 (gwerth marchnadol tybiedig) yn gymwys yn yr achosion a ganlyn
English: Case 1 is where immediately after the transaction the company holds the property as trustee in the course of a business carried on by it that consists of or includes the management of trusts
Welsh: Achos 1 yw pan fo'r cwmni
English: Case 2 is where
Welsh: Achos 2 yw
English: the seller is connected with the company only because of section 1122 (6) of the Corporation Tax Act 2010 (c
Welsh: pan fo'r gwerthwr yn gysylltiedig a'r cwmni oherwydd adran 1122 (6) o Ddeddf Treth Gorfforaeth 2010 (p
English: (4) Case 3 is where
Welsh: (4) Achos 3 yw
English: the seller is a company and the transaction is
Welsh: pan fo'r gwerthwr yn gwmni a'r trafodiad yn ddosbarthu asedau'r cwmni hwnnw (boed mewn cysylltiad a'i ddirwyn i ben ai peidio)
English: it is not the case that
Welsh: o fewn y cyfnod o 3 blynedd yn union cyn y dyddiad y mae'r trafodiad yn cael effaith
English: (5) In this section
Welsh: (5) Yn yr adran hon
English: (1) The Welsh
Welsh: (1) Rhaid i Weinidogion Cymru bennu drwy reoliadau y bandiau treth a'r cyfraddau treth canrannol ar gyfer pob band sy'n gymwys yn achos y mathau o drafodiadau trethadwy a ganlyn
English: residential property transactions
Welsh: trafodiadau eiddo preswyl
English: higher rates residential property transactions
Welsh: trafodiadau eiddo preswyl cyfraddau uwch
English: non-residential property transactions
Welsh: trafodiadau eiddo amhreswyl
English: (3) Regulations under subsection (1) (a) and (c) must specify
Welsh: (3) Rhaid i reoliadau o dan is
English: a tax band for which the applicable tax rate is 0% (
Welsh: band treth y mae cyfradd dreth o 0% yn gymwys iddo (
English: two or more tax bands above the
Welsh: dau fand treth neu ragor uwchlaw'r band cyfradd sero
English: the tax rate for each band above the
Welsh: y gyfradd dreth ar gyfer pob band uwchlaw'r band cyfradd sero fel bod y gyfradd ar gyfer pob band yn uwch na'r gyfradd ar gyfer y band oddi tano
English: a date on which the tax bands and tax rates apply in relation to transactions with an effective date on or after that date
Welsh: dyddiad pan fo'r bandiau treth a'r cyfraddau treth yn gymwys mewn perthynas a thrafodiadau sy'n cael effaith ar y dyddiad hwnnw neu wedi hynny
English: (4) Regulations under subsection (1) (b) must specify
Welsh: (4) Rhaid i reoliadau o dan is
English: three or more tax bands
Welsh: tri band treth neu ragor
English: an applicable tax rate for each band which
Welsh: cyfradd dreth gymwys ar gyfer pob band
English: (5) Regulations under subsection (1) may specify
Welsh: (5) Caiff rheoliadau o dan is
English: different tax bands and tax rates in respect of different categories of each type of chargeable transaction (including by reference to different descriptions of buyer);
Welsh: bandiau treth a chyfraddau treth gwahanol mewn cysylltiad a chategoriau gwahanol o bob math o drafodiad trethadwy (gan gynnwys drwy gyfeirio at ddisgrifiadau gwahanol o brynwr);
English: different dates under subsection (3) (d) or (4) (c) in respect of each specified tax band or tax rate
Welsh: dyddiadau gwahanol o dan is
English: where the transaction is one of a number of linked transactions
Welsh: pan fo'r trafodiad yn un o nifer o drafodiadau cysylltiol
English: (7) But if Schedule 5 applies to a chargeable transaction it is a higher rates residential property transaction
Welsh: (7) Ond os yw Atodlen 5 yn gymwys i drafodiad trethadwy mae'n drafodiad eiddo preswyl cyfraddau uwch
English: (9) Tax bands and tax rates specified in regulations under subsection (1) do not apply in relation to a chargeable transaction in so far as the chargeable consideration for the transaction is rent (for provision about the tax bands and tax rates applicable to chargeable consideration which is rent see paragraphs 27 and 28 of Schedule 6)
Welsh: (9) Nid yw bandiau treth a chyfraddau treth a bennir mewn rheoliadau o dan is
English: (11) The Welsh
Welsh: (11) Caiff Gweinidogion Cymru ddiwygio Atodlen 5 drwy reoliadau