techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: The Welsh Ministers may by regulations make such incidental, conse
Welsh: Caiff Gweinidogion Cymru drwy reoliadau wneud unrhyw ddarpariaeth gysylltiedig, ganlyniadol, atodol, drosiannol, ddarfodol neu arbed sy'n briodol yn eu barn hwy at ddibenion unrhyw ddarpariaeth a wneir gan y Ddeddf hon neu oddi tani, neu mewn cysylltiad â hi, neu er mwyn rhoi effaith lawn iddi.
English: f a statutory instrument contains regulations under this section which the Welsh Ministers consider makes provision which may have the effect mentioned in subsection (4), the instrument may not be made unless a draft has been laid before, and approved by a resolution of, the
Welsh: Os yw offeryn statudol yn cynnwys rheoliadau o dan yr adran hon y mae Gweinidogion Cymru o'r farn eu bod yn gwneud darpariaeth a all gael yr effaith a grybwyllir yn is-adran (4), ni chaniateir gwneud yr offeryn oni bai bod drafft wedi ei osod gerbron Cynulliad Cenedlaethol Cymru a'i gymeradwyo drwy benderfyniad ganddo.
English: The effect is that, in respect of a land transaction -
Welsh: Yr effaith yw, mewn cysylltiad â thrafodiad tir -
English: the amount of tax chargeable is more than the amount which would be chargeable if the regulations are not made, or
Welsh: bod swm y dreth sydd i'w godi yn fwy na'r swm a fyddai i'w godi oni wneir y rheoliadau, neu
English: (b) tax is chargeable where none would be chargeable if the regulations are not made.
Welsh: (b) bod treth i'w chodi pan na fyddai treth i'w chodi oni wneir y rheoliadau.
English: (1) Any power to make regulations under this Act -
Welsh: (1) Mewn perthynas ag unrhyw b
English: must be exercised by statutory instrument, and
Welsh: rhaid ei arfer drwy offeryn statudol, a
English: includes power to make different provision for different purposes.
Welsh: mae'n cynnwys p
English: (2) A statutory instrument containing regulations made under any of the following provisions may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the
Welsh: (2) Ni chaniateir gwneud offeryn statudol sy'n cynnwys rheoliadau a wneir o dan unrhyw un neu ragor o'r darpariaethau a ganlyn oni bai bod drafft o'r offeryn wedi ei osod gerbron Cynulliad Cenedlaethol Cymru a'i gymeradwyo drwy benderfyniad ganddo -
English: section 5 (4) (exempt interests);
Welsh: adran 5 (4) (buddiannau esempt);
English: section 1
Welsh: adran 18 (2) (cydnabyddiaeth drethadwy);
English: section 24 (11) (higher rates residential property transactions);
Welsh: adran 24 (11) (trafodiadau eiddo preswyl cyfraddau uwch);
English: section 30 (6) (reliefs);
Welsh: adran 30 (6) (rhyddhadau);
English: section 33 (7) (companies);
Welsh: adran 33 (7) (cwmnIau);
English: section 34 (6) (unit trusts);
Welsh: adran 34 (6) (cynlluniau ymddiriedolaeth unedau);
English: section 35 (1) (open-ended investment companies);
Welsh: adran 35 (1) (cwmnIau buddsoddi penagored);
English: section 36 (
Welsh: adran 36 (8) (cynllun contractiol awdurdodedig cyfberchnogaeth);
English: section 41 (2) (partnerships);
Welsh: adran 41 (2) (partneriaethau);
English: section 42 (2) (trusts);
Welsh: adran 42 (2) (ymddiriedolaethau);
English: section 46 (10) (thresholds for notifiable transactions);
Welsh: adran 46 (10) (trothwyon ar gyfer trafodiadau hysbysadwy);
English: section 47 (5) (late payment interest start date);
Welsh: adran 47 (5) (dyddiad dechrau llog taliadau hwyr);
English: section 49 (5) (late payment interest start date);
Welsh: adran 49 (5) (dyddiad dechrau llog taliadau hwyr);
English: section 52 (1) (period within which returns must be made);
Welsh: adran 52 (1) (y cyfnod y mae'n rhaid dychwelyd ffurflen dreth o'i fewn);
English: section 64 (1) (regulations about deferral of tax);
Welsh: adran 64 (1) (rheoliadau ynghylch gohirio treth);
English: section 72 (10) (residential property);
Welsh: adran 72 (10) (eiddo preswyl);
English: paragraph 7 of Schedule 3 (exempt transactions);
Welsh: paragraff 7 o Atodlen 3 (trafodiadau esempt);
English: paragraph 27 (2) of Schedule 6 (charging tax on rent element of residential leases);
Welsh: paragraff 27 (2) o Atodlen 6 (codi treth ar elfen rent lesoedd preswyl);
English: paragraph 32 of that Schedule (temporal discount rate for leases);
Welsh: paragraff 32 o'r Atodlen honno (cyfradd disgownt amser ar gyfer lesoedd);
English: paragraph 36 (1) (b) of that Schedule (specified amount of relevant rent);
Welsh: paragraff 36 (1) (b) o'r Atodlen honno (swm penodedig o rent perthnasol);
English: paragraph 37 of that Schedule (power to amend or repeal paragraphs 34 to 36);
Welsh: paragraff 37 o'r Atodlen honno (p*er i ddiwygio neu ddiddymu paragraffau 34 i 36);
English: paragraph 6 (7) of Schedule 13 (multiple dwellings relief
Welsh: paragraff 6 (7) o Atodlen 13 (rhyddhad anheddau lluosog
English: minimum percentage of tax attributable to dwellings);
Welsh: y ganran isaf o dreth sydd i'w phriodoli i anheddau);
English: paragraph 3 of Schedule 17 (ac
Welsh: paragraff 3 o Atodlen 17 (rhyddhad caffael
English: proportion of tax relieved).
Welsh: cyfran y dreth a ryddheir).
English: Subsection (3) does not apply to a statutory instrument containing any of the following -
Welsh: Nid yw is-adran (3) yn gymwys i offeryn statudol sy'n cynnwys unrhyw un neu ragor o'r canlynol -
English: regulations made under section 24 (1) or paragraph 27 (4) or 2
Welsh: rheoliadau a wneir o dan adran 24 (1) neu baragraff 27 (4) neu 28 (1) o Atodlen 6 (rheoliadau ynghylch cyfraddau treth a bandiau treth);
English: regulations made under section 7
Welsh: rheoliadau a wneir o dan adran 78 y mae is-adran (3) o'r adran honno yn gymwys iddynt.
English: And nothing in Chapter 2 of Part 6 (liability for and payment of tax) affects the operation of sections
Welsh: Ac nid oes unrhyw beth ym
English: Subsection (1) does not make the Crown liable to prosecution for an offence.
Welsh: Nid yw is-adran (1) yn gwneud y Goron yn agored i'w herlyn am drosedd.
English: This Part (except section 76 and Schedule 23) comes into force on the day after the day on which this Act receives
Welsh: Daw'r Rhan hon (ac eithrio adran 76 ac Atodlen 23) i rym ar y diwrnod ar ôl y diwrnod y mae'r Ddeddf hon yn cael y Cydsyniad Brenhinol.
English: The remaining provisions of this Act come into force on such day as the Welsh Ministers may appoint by order made by statutory instrument.
Welsh: Daw gweddill darpariaethau'r Ddeddf hon i rym ar unrhyw ddiwrnod y caiff Gweinidogion Cymru ei bennu drwy orchymyn a wneir drwy offeryn statudol.
English: An order under subsection (2) may appoint different days for different purposes.
Welsh: Caiff gorchymyn o dan adran (2) bennu diwrnodau gwahanol at ddibenion gwahanol.
English: The short title of this Act is the
Welsh: Enw byr y Ddeddf hon yw Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017.
English: (as introd
Welsh: (a gyflwynir gan adran 1 (2
English: The Schedules to this Act are arranged as follows -
Welsh: Mae'r Atodlenni i'r Ddeddf hon wedi eu trefnu fel a ganlyn -
English: (a) Schedules 2 to 4 comprise a group of Schedules which make provision related to the key concepts of land transaction tax -
Welsh: (a) mae Atodlenni 2 i 4 yn grp o Atodlenni sy'n gwneud darpariaeth sy'n ymwneud â phrif gysyniadau'r dreth trafodiadau tir -
English: Schedule 2 sets out how this Act applies to pre-completion transactions;
Welsh: mae Atodlen 2 yn nodi sut y mae'r Ddeddf hon yn gymwys i drafodiadau cyn-gwblhau;
English: Schedule 3 specifies certain transactions which are exempt from a charge to the tax;
Welsh: mae Atodlen 3 yn pennu trafodiadau penodol sy'n esempt rhag codi'r dreth arnynt;
English: Schedule 4 makes detailed provision about what counts as chargeable consideration for a land transaction;
Welsh: mae Atodlen 4 yn gwneud darpariaeth fanwl ynghylch yr hyn sy'n cyfrif fel cydnabyddiaeth drethadwy ar gyfer trafodiad tir;
English: (b) Schedule 5 makes provision about higher rates residential property transactions;
Welsh: (b) mae Atodlen 5 yn gwneud darpariaeth ynghylch trafodiadau eiddo preswyl cyfraddau uwch;
English: (c) Schedule 6 makes provision about the application of this Act to leases;
Welsh: (c) mae Atodlen 6 yn gwneud darpariaeth ynghylch cymhwyso'r Ddeddf hon i lesoedd;
English: (d) Schedules 7 and
Welsh: (d) mae Atodlenni 7 a 8 yn grp o Atodlenni sy'n gwneud darpariaeth ynghylch cymhwyso'r Ddeddf hon i endidau penodol, sef partneriaethau (Atodlen 7) ac ymddiriedolaethau (Atodlen 8) yn benodol;
English: (e) Schedules 9 to 22 comprise a group of Schedules which make provision about reliefs available from the tax;
Welsh: (e) mae Atodlenni 9 i 22 yn grp o Atodlenni sy'n gwneud darpariaeth ynghylch rhyddhadau sydd ar gael rhag y dreth;
English: (f) Schedule 23 makes amendments to TCMA.
Welsh: (f) mae Atodlen 23 yn gwneud diwygiadau i DCRhT.
English: (as introd
Welsh: (a gyflwynir gan adran 13)
English: 1 (1) This Schedule makes provision about the application of this Act (in particular section 10 (contract and transfer to pre-completion transactions (the meaning of which is set out in paragraph 3).
Welsh: 1 (1) Mae'r Atodlen hon yn gwneud darpariaeth ynghylch cymhwyso'r Ddeddf hon (adran 10 (contract a throsglwyddo) yn benodol) i drafodiadau cyn-gwblhau (nodir ystyr hynny ym mharagraff 3).
English: (2) The Schedule is arranged as follows -
Welsh: (2) Mae'r Atodlen wedi ei threfnu fel a ganlyn -
English: this Part makes introductory provisions setting out the circumstances where this Schedule applies (paragraph 2) and explaining the meaning of "pre-completion transaction" and other key terms referred to in the Schedule;
Welsh: mae'r Rhan hon yn gwneud darpariaethau rhagarweiniol sy'n nodi'r amgylchiadau pan fo'r Atodlen hon yn gymwys (paragraff 2) ac yn esbonio ystyr "trafodiad cyn-gwblhau" a thermau allweddol eraill y cyfeirir atynt yn yr Atodlen;
English: Part 2 sets out how this Act applies in cases where the pre-completion transaction is an assignment of rights (the meaning of which is set out in paragraph 6);
Welsh: mae Rhan 2 yn nodi sut y mae'r Ddeddf hon yn gymwys mewn achosion pan fo'r trafodiad cyn-gwblhau yn achos o aseinio hawliau (nodir ystyr hynny ym mharagraff 6);
English: Part 3 sets out how this Act applies in cases involving free-standing transfers (the meaning of which is set out in paragraph 12);
Welsh: mae Rhan 3 yn nodi sut y mae'r Ddeddf hon yn gymwys mewn achosion sy'n ymwneud â throsglwyddiadau annibynnol (nodir ystyr hynny ym mharagraff 12);
English: Part 4 provides for a special rule ("the minimum consideration rule") which applies to determine the consideration given in cases where the parties in relation to a pre-completion transaction are connected or are otherwise not acting at arm's length;
Welsh: mae Rhan 4 yn darparu ar gyfer rheol arbennig ("rheol isafswm y gydnabyddiaeth") sy'n gymwys i bennu'r gydnabyddiaeth a roddir mewn achosion pan fo'r partIon i drafodiad cyn-gwblhau yn gysylltiedig â'i gilydd neu fel arall heb fod yn gweithredu hyd braich;
English: Part 5 provides for relief to be available to certain buyers in cases where certain pre-completion transactions are entered into;
Welsh: mae Rhan 5 yn darparu i ryddhad fod ar gael i brynwyr penodol mewn achosion pan ymrwymir i drafodiadau cyn-gwblhau penodol;
English: (f) Part 6 makes some general interpretative provisions.
Welsh: (f) mae Rhan 6 yn gwneud rhai darpariaethau dehongli cyffredinol.
English: 2 (1) This Schedule applies where -
Welsh: 2 (1) Mae'r Atodlen hon yn gymwys pan fo -
English: a person ("the original buyer") enters into a contract ("the original contract") for the ac
Welsh: person ("y prynwr gwreiddiol") yn ymrwymo i gontract ("y contract gwreiddiol") ar gyfer caffael buddiant trethadwy gan y prynwr gwreiddiol y mae'r caffaeliad oddi tano i'w gwblhau drwy drosglwyddiad, a
English: there is a pre-completion transaction.
Welsh: trafodiad cyn-gwblhau.
English: The reference in sub-paragraph (1) (a) to a contract does not include a contract that is an assignment of rights in relation to another contract.
Welsh: Nid yw'r cyfeiriad yn is-baragraff (1) (a) at gontract yn cynnwys contract sy'n aseinio hawliau mewn perthynas â chontract arall.
English: (4) This Schedule does not apply where paragraph 21 of Schedule 6 (assignment of agreement for lease) applies (and accordingly, despite paragraph 3, the assignment of an agreement for lease is not a pre-completion transaction).
Welsh: (4) Nid yw'r Atodlen hon yn gymwys pan fo paragraff 21 o Atodlen 6 (aseinio cytundeb ar gyfer les) yn gymwys (ac yn unol â hynny, er gwaethaf paragraff 3, nid yw aseinio cytundeb ar gyfer les yn drafodiad cyn-gwblhau).
English: as a result of the transaction a person other than the original buyer ("the transferee") becomes entitled to call for a transfer to the transferee of the whole or part of the sub
Welsh: os, o ganlyniad i'r trafodiad, yw person ac eithrio'r prynwr gwreiddiol ("y trosglwyddai") yn cael yr hawl i alw am drosglwyddo i'r trosglwyddai holl destun y contract gwreiddiol neu ran ohono, a
English: immediately before the transaction took place a person (other than the transferee but not necessarily the original buyer) was entitled under the original contract to call for a transfer of the whole or that part of that sub
Welsh: os, yn union cyn i'r trafodiad ddigwydd, oedd gan berson (ac eithrio'r trosglwyddai ond nid o reidrwydd y prynwr gwreiddiol) yr hawl o dan y contract gwreiddiol i alw am drosglwyddo'r holl destun hwnnw neu'r rhan honno ohono.
English: A transaction that gives effect to a person's ac
Welsh: Nid yw trafodiad sy'n rhoi effaith i gaffael gan berson holl destun y contract gwreiddiol neu ran ohono yn drafodiad cyn-gwblhau.
English: The grant or assignment of an option is not a pre-completion transaction.
Welsh: Nid yw rhoi nac aseinio opsiwn yn drafodiad cyn-gwblhau.
English: The fact that a transaction has the effect of discharging the original contract does not prevent that transaction from being a pre-completion transaction.
Welsh: Nid yw'r ffaith fod trafodiad yn cael yr effaith o gyflawni'r contract gwreiddiol yn rhwystro'r trafodiad hwnnw rhag bod yn drafodiad cyn-gwblhau.
English: 4 (1) In this Schedule, references to part of the sub
Welsh: 4 (1) Yn yr Atodlen hon, mae cyfeiriadau at ran o destun y contract gwreiddiol -
English: are to a chargeable interest that is the same as the chargeable interest referred to in paragraph 2 (1) (a) except that it relates to part only of the land concerned, and
Welsh: yn gyfeiriadau at fuddiant trethadwy sydd yr un fath â'r buddiant trethadwy y cyfeirir ato ym mharagraff 2 (1) (a) ac eithrio ei fod yn ymwneud â rhan o'r tir o dan sylw yn unig, a
English: also include, so far as is appropriate, interests or rights appurtenant or pertaining to the chargeable interest.
Welsh: hefyd yn cynnwys, i'r graddau y bo'n briodol, fuddiannau neu hawliau sy'n perthyn i'r buddiant trethadwy neu'n ymwneud ag ef.
English: (2) In this Schedule, "the transferor," in relation to a pre-completion transaction, means a party to the pre-completion transaction who immediately before the pre-completion transaction took place was entitled to call for a transfer of (what became) the sub
Welsh: (2) Yn yr Atodlen hon, ystyr "y trosglwyddwr", mewn perthynas â thrafodiad cyn-gwblhau, yw parti i'r trafodiad cyn-gwblhau yr oedd ganddo, yn union cyn i'r trafodiad cyn-gwblhau ddigwydd, yr hawl i alw am drosglwyddo testun y trafodiad cyn-gwblhau (fel y daeth i fod).
English: are to the chargeable interest the transfer of which the transferee is entitled to call for as a result of the pre-completion transaction, and
Welsh: yn gyfeiriadau at y buddiant trethadwy y mae gan y trosglwyddai yr hawl i alw am ei drosglwyddo o ganlyniad i'r trafodiad cyn-gwblhau, a
English: 5 The transferee is not regarded as entering into a land transaction only by reason of the
Welsh: 5 Nid ystyrir bod y trosglwyddai yn ymrwymo i drafodiad tir oherwydd y trafodiad cyn-
English: pre-completion transaction.
Welsh: gwblhau yn unig.
English: transferee referred to in paragraph 3 (1) (a) is an entitlement to exercise rights under the original contract.
Welsh: ati ym mharagraff 3 (1) (a) yn hawl i arfer hawliau o dan y contract gwreiddiol.
English: the original contract is substantially performed by the transferee.
Welsh: os yw'r contract gwreiddiol wedi ei gyflawni'n sylweddol gan y trosglwyddai.
English: (4) The transferee is taken to be the buyer in the land transaction effected as mentioned in section 10 (3), or treated as effected under section 10 (4).
Welsh: (4) Cymerir mai'r trosglwyddai yw'r prynwr yn y trafodiad tir y rhoddir effaith iddo fel a grybwyllir yn adran 1
English: for the sub
Welsh: ar gyfer testun y contract gwreiddiol, a
English: for the assignment of rights.
Welsh: ar gyfer aseinio'r hawliau.
English: money or money's worth) has effect accordingly but sub
Welsh: arian neu gyfwerth ariannol) yn cael effaith yn unol â hynny ond yn ddarostyngedig i is-baragraffau (7) ac (8) o'r paragraff hwn.
English: (7) This paragraph does not allow any amount of consideration given by a person to be counted twice in determining the chargeable consideration.
Welsh: (7) Nid yw'r paragraff hwn yn caniatáu i unrhyw swm o gydnabyddiaeth a roddir gan berson gael ei gyfrif ddwywaith wrth bennu'r gydnabyddiaeth drethadwy.
English: (9) The original contract is to be taken to be "substantially performed by the transferee"where a land transaction is treated as effected under section 10 (4) by reason of -
Welsh: (9) Cymerir bod y contract gwreiddiol "wedi ei gyflawni'n sylweddol gan y trosglwyddai" pan fo trafodiad tir yn cael ei drin fel pe bai effaith wedi ei rhoi iddo o dan adran 1
English: (a) the transferee under the assignment of rights, or a person connected with the transferee, taking possession of the whole, or substantially the whole, of the sub
Welsh: (a) bod y trosglwyddai o dan yr aseinio hawliau, neu berson sy'n gysylltiedig â'r trosglwyddai, yn cymryd meddiant o holl destun y contract gwreiddiol, neu'r holl destun hwnnw i raddau helaeth,
English: Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 56
Welsh: 56 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)
English: a substantial amount of the consideration being paid or provided by the transferee or a person connected with the transferee, or
Welsh: bod cyfran helaeth o'r gydnabyddiaeth wedi ei thalu neu ei darparu gan y trosglwyddai neu gan berson sy'n gysylltiedig â'r trosglwyddai, neu
English: consideration paid or provided by the transferee, or a person connected with the transferee, amounting, when taken together with consideration paid or provided by another person, to a substantial amount of the consideration.
Welsh: bod cydnabyddiaeth a delir neu a ddarperir gan y trosglwyddai, neu berson sy'n gysylltiedig â'r trosglwyddai, wrth ei chymryd gyda'r gydnabyddiaeth a delir neu a ddarperir gan berson arall, yn dod i gyfran helaeth o'r gydnabyddiaeth.
English: In sub-paragraph (9), "the consideration" -
Welsh: Yn is-baragraff (9), ystyr "y gydnabyddiaeth" -
English: in relation to the land transaction, means (what is taken to be) the consideration for the ac
Welsh: mewn perthynas â'r trafodiad tir, yw'r gydnabyddiaeth ar gyfer caffael testun y trafodiad tir (fel yr ystyrir iddi fod);
English: in relation to the original contract, means the consideration for the transferee
Welsh: mewn perthynas â'r contract gwreiddiol, yw'r gydnabyddiaeth ar gyfer caffael testun y contract hwnnw gan y trosglwyddai;
English: in relation to the assignment of rights, means the consideration for the transferee
Welsh: mewn perthynas â'r aseinio hawliau, yw'r gydnabyddiaeth ar gyfer caffael gan y trosglwyddai yr hawliau y mae'r contract hwnnw yn ymwneud â hwy.
English: transferor treated as
Welsh: trin y trosglwyddwr fel pe bai'n gwneud caffaeliad ar wahân
English: original contract completed or
Welsh: cwblhau'r contract gwreiddiol
English: substantially performed) this Act has effect as if -
Welsh: neu ei gyflawni'n sylweddol) mae'r Ddeddf hon yn cael effaith fel pe bai -
English: the effective date of the land transaction mentioned in paragraph 7 (4) ("the transferee
Welsh: y dyddiad y mae'r trafodiad tir a grybwyllir ym mharagraff 7 (4) ("trafodiad tir y trosglwyddai") yn cael effaith yw'r dyddiad y mae trafodiad tir arall ("trafodiad tir tybiannol") yn cael effaith hefyd, a
English: the original buyer were the buyer in that notional land transaction.
Welsh: y prynwr gwreiddiol yw'r prynwr yn y trafodiad tir tybiannol hwnnw.
English: (2) The notional land transaction is referred to in this paragraph as being "associated with" the assignment of rights under which the original buyer is the transferor.
Welsh: (2) Cyfeirir at y trafodiad tir tybiannol yn y paragraff hwn fel trafodiad y mae "cyswllt" rhyngddo â'r aseinio hawliau y mae'r prynwr gwreiddiol yn drosglwyddwr oddi tano.
English: (3) Where sub-paragraph (1) applies and the assignment of rights mentioned in paragraph 7 (1) ("the implemented assignment of rights") was preceded by one or more related assignments of rights, then for the purposes of this Act there is taken to be, for each assignment of rights (other than the first) in the chain formed by the implemented assignment of rights and those preceding assignments of rights, an additional notional land transaction -
Welsh: (3) Pan fo is-baragraff (1) yn gymwys a'r aseinio hawliau a grybwyllir ym mharagraff 7 (1) ("yr aseinio hawliau a weithredwyd") yn cael ei ragflaenu gan un neu ragor o achosion perthynol o aseinio hawliau, yna at ddibenion y Ddeddf hon ystyrir bod, ar gyfer pob achos o aseinio hawliau (ac eithrio'r cyntaf) yn y gadwyn a ffurfir gan yr aseinio hawliau a weithredwyd a'r achosion blaenorol hynny o aseinio hawliau, drafodiad tir tybiannol ychwanegol -
English: the effective date of which is the effective date of the transferee
Welsh: sy'n cael effaith ar y dyddiad y mae trafodiad tir y trosglwyddai yn cael effaith, a
English: where the buyer is the transferor under that assignment of rights.
Welsh: y mae'r trosglwyddwr o dan yr aseinio hawliau hwnnw yn brynwr oddi tano.
English: (4) In sub-paragraph (3), "related assignment of rights" means a transaction that is an assignment of rights in relation to the original contract and has some sub
Welsh: (4) Yn is-baragraff (3), ystyr "achosion perthynol o aseinio hawliau" yw trafodiad sy'n achos o aseinio hawliau mewn perthynas â'r contract gwreiddiol ac sydd â rhywfaint o destun yn gyffredin â'r aseinio hawliau a weithredwyd.
English: (5) The additional notional land transaction is referred to in this paragraph as being "associated with" the assignment of rights.
Welsh: (5) Cyfeirir at y trafodiad tir tybiannol ychwanegol yn y paragraff hwn fel trafodiad y mae "cyswllt" rhyngddo â'r aseinio hawliau.
English: Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 57
Welsh: 57 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)
English: for the notional land transaction, Schedule 4 has effect as if paragraph 1 of that Schedule provided that the chargeable consideration is (except as otherwise provided) the sum of A and
Welsh: ar gyfer y trafodiad tir tybiannol, mae Atodlen 4 yn cael effaith fel pe bai paragraff 1 o'r Atodlen honno yn darparu mai'r gydnabyddiaeth drethadwy (ac eithrio fel y darperir fel arall) yw swm A a B;
English: for any additional notional land transaction, that Schedule has effect as if paragraph 1 of it provided that the chargeable consideration is (except as otherwise provided) the sum of A,
Welsh: ar gyfer unrhyw drafodiad tir tybiannol ychwanegol, mae'r Atodlen honno yn cael effaith fel pe bai paragraff 1 ohoni yn darparu mai'r gydnabyddiaeth drethadwy (ac eithrio fel y darperir fel arall) yw swm A, B ac C.
English: (7) A is the total amount of any consideration in money or money
Welsh: (7) A yw cyfanswm unrhyw gydnabyddiaeth mewn arian neu gyfwerth ariannol a roddir (pa un ai'n uniongyrchol neu'n anuniongyrchol) gan unrhyw un neu ragor o'r canlynol yn gydnabyddiaeth o dan y contract gwreiddiol -