techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: (2) In such a case WRA must issue a notice to the buyer stating that deferral re
Welsh: (2) Mewn achos o'r fath rhaid i ACC ddyroddi hysbysiad i'r prynwr yn datgan bod y cais gohirio i'w drin fel pe na bai erioed wedi ei wneud ac yn nodi canlyniadau hynny.
English: make provision for the deferral of tax in cases where the deferred consideration consists of rent (within the meaning given in Schedule 6);
Welsh: gwneud darpariaeth i ohirio treth mewn achosion pan fo'r gydnabyddiaeth ohiriedig ar ffurf rhent (o fewn yr ystyr a roddir yn Atodlen 6);
English: make provision applying this Chapter (with such modifications as may be specified in the regulations) to cases where the consideration to which a deferral re
Welsh: gwneud darpariaeth sy'n cymhwyso'r Bennod hon (gydag unrhyw addasiadau a bennir yn y rheoliadau) i achosion pa fo'r gydnabyddiaeth y mae cais gohirio yn ymwneud â hi, neu unrhyw elfen o'r gydnabyddiaeth honno, ar ffurf -
English: the carrying out of works of construction, improvement or repair of a building or other works to enhance the value of land, or
Welsh: gwneud gwaith adeiladu, gwella neu atgyweirio adeilad neu waith arall i gynyddu gwerth tir, neu
English: the provision of services (other than the carrying out of such works);
Welsh: darparu gwasanaethau (ac eithrio cyflawni gwaith o'r faith);
English: (1) The Chief
Welsh: (1) Ni chaiff y Prif Gofrestrydd Tir ("y Cofrestrydd") gofrestru, gofnodi na dangos fel arall mewn cofnod a wneir yn y gofrestr teitlau a gedwir gan y Cofrestrydd drafodiad tir hysbysadwy na dogfen sy'n rhoi effaith i drafodiad o'r fath neu sy'n dystiolaeth ohono oni bai y cyflwynir tystysgrif ACC gyda'r cais i gofrestru, i gofnodi neu i ddangos y trafodiad fel arall.
English: the notifiable land transaction or a document effecting or evidencing that transaction is re
Welsh: y mae'n ofynnol cofrestru, cofnodi neu ddangos fel arall y trafodiad tir hysbysadwy neu ddogfen sy'n rhoi effaith i'r trafodiad hwnnw neu sy'n dystiolaeth ohono mewn cofnod a wneir yn y gofrestr teitlau heb unrhyw gais i gofrestru;
English: the entry registers, records or otherwise reflects an interest or right other than the chargeable interest ac
Welsh: y mae'r cofnod yn cofrestru, yn cofnodi neu'n dangos fel arall fuddiant neu hawl ar wahân i'r buddiant trethadwy y mae'r prynwr yn y trafodiad tir yn ei gaffael.
English: (4) This section does not apply to -
Welsh: (4) Nid yw'r adran hon yn gymwys -
English: (a) a contract which is to be treated as a land transaction by virtue of -
Welsh: (a) i gontract sydd i'w drin fel trafodiad tir yn rhinwedd -
English: section 11 (3) (contract providing for transfer to third party);
Welsh: adran 11 (3) (contract sy'n darparu ar gyfer trosglwyddo i drydydd parti);
English: (b) a notional or additional notional transaction within the meaning given in Schedule 2;
Welsh: (b) trafodiad tybiannol neu drafodiad tybiannol ychwanegol o fewn yr ystyr a roddir yn Atodlen 2;
English: (c) an agreement for a lease which is to be treated as a land transaction by virtue of paragraph 20 (1) of Schedule 6;
Welsh: (c) cytundeb ar gyfer les sydd i'w drin fel trafodiad tir yn rhinwedd paragraff 2
English: (d) a variation of a lease which is to be treated as a land transaction by virtue of paragraph 24 (1) or 25 (1) of that Schedule.
Welsh: (d) amrywiad i les sydd i'w drin fel trafodiad tir yn rhinwedd paragraff 24 (1) neu 25 (1) o'r Atodlen honno.
English: (5) The Welsh Ministers may by regulations make provision about W
Welsh: (5) Caiff Gweinidogion Cymru drwy reoliadau wneud darpariaeth ynghylch tystysgrifau ACC.
English: make provision as to the conditions that must be met before a certificate is issued;
Welsh: gwneud darpariaeth o ran yr amodau y mae'n rhaid eu bodloni cyn dyroddi tystysgrif;
English: make provision about the issue of duplicate certificates;
Welsh: gwneud darpariaeth ynghylch dyroddi tystysgrifau dyblyg;
English: provide for the issue of multiple certificates where a return is made relating to more than one transaction.
Welsh: darparu ar gyfer dyroddi tystysgrifau lluosog pan ddychwelir ffurflen dreth sy'n ymwneud â mwy nag un trafodiad.
English: (7) The
Welsh: (7) O ran y Cofrestrydd -
English: must allow W
Welsh: rhaid iddo ganiatau i ACC archwilio unrhyw dystysgrifau a gyflwynir o dan yr adran hon, a
English: may enter into arrangements for affording W
Welsh: caiff ymrwymo i drefniadau ar gyfer rhoi gwybodaeth arall a chyfleusterau eraill i ACC er mwyn gwirio y cydymffurfiwyd â gofynion y Ddeddf hon.
English: After section
Welsh: Ar ôl adran 81 o DCRhT (setliadau contract), mewnosoder -
English: (1) This Part makes provision for counteracting tax advantages arising from artificial tax avoidance arrangements, including provision -
Welsh: (1) Mae'r Rhan hon yn gwneud darpariaeth ar gyfer gwrthweithio manteision treth sy'n deillio o drefniadau artiffisial i osgoi trethi, gan gynnwys darpariaeth -
English: about the meaning of "tax avoidance arrangement," "artificial" and "tax advantage" (sections
Welsh: ynghylch ystyr "trefniant osgoi trethi", "artiffisial" a "mantais drethiannol" (adrannau 81B i 81D);
English: about W
Welsh: ynghylch p*er ACC i wneud addasiadau i wrthweithio manteision treth a'r camau i'w cymryd gan ACC mewn cysylltiad ag addasiadau o'r fath (adrannau 81E i 81G).
English: (2) The rules in this Part are collectively to be known as "the general anti-avoidance rule."
Welsh: (2) Enw'r rheolau yn y Rhan hon gyda'i gilydd yw "y rheol gyffredinol yn erbyn osgoi trethi".
English: Artificial tax avoidance arran
Welsh: Trefniadau artiffisial i osgoi trethi
English: In determining whether the main purpose, or one of the main purposes, of an arrangement is the obtaining of a tax advantage regard may in particular be had to the amount of devolved tax that would have been chargeable in the absence of the arrangement.
Welsh: Wrth benderfynu ai prif ddiben trefniant, neu un o'i brif ddibenion, yw cael mantais drethiannol, caniateir ystyried yn benodol y swm o dreth ddatganoledig a fyddai i'w godi yn absenoldeb y trefniant.
English: (a) an "arrangement" includes any transaction, scheme, action, operation, agreement, grant, understanding, promise, undertaking, event or any series of any of those things (whether legally enforceable or not);
Welsh: (a) mae "trefniant" yn cynnwys unrhyw drafodiad, unrhyw gynllun, unrhyw weithred, unrhyw weithrediad, unrhyw gytundeb, unrhyw grant, unrhyw ddealltwriaeth, unrhyw addewid, unrhyw ymgymeriad, unrhyw ddigwyddiad neu unrhyw gyfres o unrhyw un neu ragor o'r pethau hynny (pa un a ellir ei orfodi neu ei gorfodi'n gyfreithiol ai peidio);
English: (b) references to an arrangement are to be read as including -
Welsh: (b) mae cyfeiriadau at drefniant i'w darllen fel pe baent yn cynnwys -
English: a series of arrangements, and
Welsh: cyfres o drefniadau, a
English: any part or stage of an arrangement comprised of more than one part or stage;
Welsh: unrhyw ran o drefniant neu unrhyw gam o drefniant sy'n cynnwys mwy nag un ran neu gam;
English: (c) "taxpayer" means a person liable to devolved tax or who would be liable but for the tax avoidance arrangement in
Welsh: (c) ystyr "trethdalwr" yw person sy'n agored i dreth ddatganoledig neu a fyddai'n agored iddi oni bai am y trefniant osgoi trethi o dan sylw.
English: (2) In determining whether the tax avoidance arrangement is artificial, regard may in particular be had -
Welsh: (2) Wrth benderfynu pa un a yw'r trefniant osgoi trethi yn artiffisial, caniateir ystyried yn benodol -
English: to any genuine economic or commercial substance to the arrangement (other than the obtaining of a tax advantage);
Welsh: unrhyw sylwedd economaidd neu fasnachol dilys sydd i'r trefniant (ac eithrio cael mantais drethiannol);
English: as to whether the arrangement results in an amount of tax chargeable that it is reasonable to assume was not the anticipated result when the relevant provision of Welsh tax legislation was enacted.
Welsh: pa un ai canlyniad y trefniant yw bod swm o dreth i'w godi y mae'n rhesymol cymryd nad hwnnw oedd y canlyniad a ragwelwyd pan ddeddfwyd darpariaeth berthnasol deddfwriaeth drethi Cymru.
English: the arrangement was consistent with generally prevailing practice, and
Welsh: y trefniant yn gyson â'r arferion a oedd yn bodoli'n gyffredinol ar y pryd, a
English: WRA had indicated its acceptance of that practice.
Welsh: ACC wedi mynegi ei fod yn derbyn yr arfer hwnnw.
English: (4) Where a tax avoidance arrangement forms part of any other arrangements, regard must also be had to those other arrangements in determining whether the tax avoidance arrangement is artificial.
Welsh: (4) Pan fo trefniant osgoi trethi yn rhan o unrhyw drefniadau eraill, rhaid rhoi sylw i'r trefniadau eraill hynny hefyd wrth benderfynu pa un a yw'r trefniant osgoi trethi yn artiffisial.
English: (5) n this section, "Welsh tax legislation" means - (a) the Welsh Tax Acts, and
Welsh: (5) Yn yr adran hon, ystyr "deddfwriaeth drethi Cymru" yw - (a) Deddfau Trethi Cymru, a
English: (b) any subordinate legislation (within the meaning of section 21 of the
Welsh: (b) unrhyw is-ddeddfwriaeth (o fewn ystyr adran 21 o Ddeddf Dehongli 1978 (p.
English: relief or increased relief from tax,
Welsh: rhyddhad rhag treth neu gynnydd mewn rhyddhad rhag treth,
English: repayment or increased repayment of tax,
Welsh: ad-daliad treth neu gynnydd mewn ad-daliad treth,
English: avoidance or reduction of a charge to tax,
Welsh: osgoi swm y codir treth arno neu leihau swm y codir treth arno,
English: deferral of a payment of tax or advancement of a repayment of tax, and
Welsh: gohirio talu treth neu ddwyn ymlaen ad-daliad treth, ac
English: avoidance of an obligation to deduct or account for tax.
Welsh: osgoi rhwymedigaeth i ddidynnu treth neu roi cyfrif am dreth;
English: (1) WRA may make such ad
Welsh: (1) Caiff ACC wneud unrhyw addasiadau y mae o'r farn eu bod yn deg ac yn rhesymol i wrthweithio mantais drethiannol a fyddai (gan anwybyddu'r Rhan hon) yn deillio o drefniant artiffisial i osgoi trethi.
English: where the ad
Welsh: pan fo'r addasiad yn ymwneud â ffurflen dreth y mae ymholiad ar y gweill mewn cysylltiad ag ef, drwy ddiwygio'r ffurflen dreth mewn hysbysiad cau a ddyroddir o dan adran 5
English: otherwise by means of a WRA assessment.
Welsh: fel arall drwy asesiad ACC.
English: (4) WRA may not make an ad
Welsh: (4) Ni chaniateir i ACC wneud addasiad oni bai ei fod wedi cydymffurfio â gofynion adrannau 81F ac 81G.
English: (1) WRA may issue a notice (a "proposed counteraction notice") to a taxpayer if WRA considers -
Welsh: (1) Caiff ACC ddyroddi hysbysiad ("hysbysiad gwrthweithio arfaethedig") i drethdalwr os yw ACC o'r farn -
English: that a tax advantage has arisen to a person from an artificial tax avoidance arrangement, and
Welsh: bod mantais drethiannol i berson wedi deillio o drefniant artiffisial i osgoi trethi, a
English: that the tax advantage should be counteracted by means of an ad
Welsh: y dylid gwrthweithio'r fantais drethiannol drwy addasiad o dan adran 81E.
English: (2) A proposed counteraction notice must -
Welsh: (2) Rhaid i hysbysiad gwrthweithio arfaethedig -
English: (a) specify the tax avoidance arrangement and the tax advantage,
Welsh: (a) pennu'r trefniant osgoi trethi a'r fantais drethiannol,
English: Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 44
Welsh: 44 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)
English: explain why WRA considers that a tax advantage has arisen from an artificial tax avoidance arrangement,
Welsh: esbonio pam fod ACC o'r farn bod mantais drethiannol wedi deillio o drefniant artiffisial i osgoi trethi,
English: set out the ad
Welsh: nodi'r addasiad y mae ACC yn bwriadu ei wneud er mwyn gwrthweithio'r fantais drethiannol,
English: specify any amount that the taxpayer will be re
Welsh: pennu unrhyw swm y bydd yn ofynnol i'r trethdalwr ei dalu yn unol â'r asesiad ACC arfaethedig, ac
English: inform the taxpayer -
Welsh: hysbysu'r trethdalwr -
English: that a final counteraction notice is to be issued after the expiry of the period of 45 days beginning with the day on which the proposed counteraction notice is issued,
Welsh: bod hysbysiad gwrthweithio terfynol i'w ddyroddi ar ôl diwedd y cyfnod o 45 o ddiwrnodau sy'n dechrau â diwrnod dyroddi'r hysbysiad gwrthweithio arfaethedig,
English: that the taxpayer may re
Welsh: y caiff y trethdalwr ofyn i ACC ymestyn y cyfnod 45 diwrnod hwnnw, a
English: that the taxpayer may make written representations to WRA at any time before the final counteraction notice is issued.
Welsh: y caniateir i'r trethdalwr gyflwyno sylwadau i ACC ar unrhyw adeg cyn dyroddi'r hysbysiad gwrthweithio terfynol.
English: WRA must, after the expiry of the 45 day period mentioned in section
Welsh: Rhaid i ACC, ar ôl diwedd y cyfnod o 45 o ddiwrnodau a grybwyllir yn adran 81F (2) (e) (i) neu unrhyw gyfnod hwy y mae ACC wedi cytuno iddo, ddyroddi hysbysiad ("hysbysiad gwrthweithio terfynol") i'r trethdalwr.
English: A final counteraction notice must state whether the tax advantage arising from the tax avoidance arrangement is to be counteracted by means of an ad
Welsh: Rhaid i hysbysiad gwrthweithio terfynol ddatgan pa un a yw'r fantais drethiannol sy'n deillio o'r trefniant osgoi trethi i'w gwrthweithio drwy addasiad o dan adran 81E.
English: In determining whether the tax advantage is to be counteracted WRA must have regard to any written representations made by the taxpayer.
Welsh: Wrth benderfynu pa un a yw'r fantais drethiannol i'w gwrthweithio rhaid i ACC ystyried unrhyw sylwadau ysgrifenedig a wneir gan y trethdalwr.
English: f a final counteraction notice states that a tax advantage is to be counteracted by means of an ad
Welsh: Os yw hysbysiad gwrthweithio terfynol yn datgan bod mantais drethiannol i'w gwrthweithio drwy addasiad rhaid i'r hysbysiad hefyd -
English: specify the ad
Welsh: pennu'r addasiad sy'n ofynnol i roi effaith i'r gwrthweithio,
English: where the ad
Welsh: pan fo'r addasiad yn ymwneud â ffurflen dreth y mae ymholiad ar y gweill mewn cysylltiad ag ef, pennu'r diwygiad i'r ffurflen dreth sydd i'w gynnwys yn yr hysbysiad cau a ddyroddir o dan adran 50 pan fydd ACC yn llunio ei gasgliadau ar yr ymholiad,
English: where paragraph (b) does not apply -
Welsh: pan na fo paragraff (b) yn gymwys -
English: be accompanied by the WRA assessment which gives effect to the ad
Welsh: cynnwys gydag ef yr asesiad ACC sy'n rhoi effaith i'r addasiad, neu
English: where a WRA assessment giving effect to the ad
Welsh: pan wnaed asesiad ACC sy'n rhoi effaith i'r addasiad, pennu'r asesiad hwnnw, a
English: (d) specify any amount that the taxpayer -
Welsh: (d) pennu unrhyw swm -
English: will be re
Welsh: y bydd yn ofynnol i'r trethdalwr ei dalu o ganlyniad i'r diwygiad a bennir o dan baragraff (b), neu
English: that there is an artificial tax avoidance arrangement, and
Welsh: bod yna drefniant artiffisial i osgoi trethi, a
English: that the ad
Welsh: bod yr addasiadau a wneir (neu sydd i'w gwneud) i wrthweithio'r fantais drethiannol sy'n deillio o'r trefniant yn deg ac yn rhesymol.
English: commencement and transitiona
Welsh: cychwyn a darpariaeth drosiannol
English: Where a tax avoidance arrangement forms part of any other arrangements entered into before that day, those other arrangements are to be ignored for the purposes of section 81C (4) unless the result of having regard to those other arrangements would be to determine that the tax avoidance arrangement was not artificial."
Welsh: Pan fo trefniant osgoi trethi yn rhan o unrhyw drefniadau eraill yr ymrwymwyd iddynt cyn y diwrnod hwnnw, mae'r trefniadau eraill hynny i'w hanwybyddu at ddibenion adran 81C (4) oni bai mai canlyniad ystyried y trefniadau eraill hynny fyddai penderfynu nad oedd y trefniant osgoi trethi yn un artiffisial."
English: (a) an estate in fee simple absolute, or
Welsh: (a) ystad mewn ffi syml absoliwt, neu
English: Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 46
Welsh: 46 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)
English: (b) a term of years absolute,
Welsh: (b) cyfnod o flynyddoedd absoliwt,
English: whether subsisting at law or in e
Welsh: pa un a yw'n bodoli mewn cyfraith neu mewn ecwiti.
English: 12) (see sections 272 to 274 of that Act).
Welsh: 12) (gweler adrannau 272 i 274 o'r Ddeddf honno).
English: (1) In this Act, "residential property" means -
Welsh: (1) Yn y Ddeddf hon, ystyr "eiddo preswyl" yw -
English: a building that is used or suitable for use as one or more dwellings, or is in the process of being constructed or adapted for such use;
Welsh: adeilad a ddefnyddir fel un annedd neu ragor, neu sy'n addas i'w ddefnyddio felly, neu sydd yn y broses o gael ei godi neu ei addasu i'w ddefnyddio felly;
English: land that is or forms part of the garden or grounds of a building within paragraph (a) (including any building or structure on such land);
Welsh: tir sy'n ardd neu'n diroedd, neu'n ffurfio rhan o ardd neu diroedd adeilad o fewn paragraff (a) (gan gynnwys unrhyw adeilad neu strwythur ar dir o'r fath);
English: an interest in or right over land that subsists for the benefit of a building within paragraph (a) or of land within paragraph (b).
Welsh: buddiant mewn tir neu hawl dros dir sy'n bodoli er budd adeilad o fewn paragraff (a) neu dir o fewn paragraff (b).
English: (2) Accordingly, "non-residential property" means any property that is not residential property.
Welsh: (2) Yn unol â hynny, ystyr "eiddo amhreswyl" yw unrhyw eiddo nad yw'n eiddo preswyl.
English: residential accommodation for school pupils;
Welsh: llety preswyl ar gyfer disgyblion ysgol;
English: residential accommodation for students, other than accommodation falling with subsection (5) (b);
Welsh: llety preswyl ar gyfer myfyrwyr, ac eithrio llety o fewn is-adran (5) (b);
English: residential accommodation for members of the armed forces;
Welsh: llety preswyl ar gyfer aelodau'r lluoedd arfog;
English: an institution that is the sole or main residence of at least 90% of its residents and does not fall within any of paragraphs (a) to (f) of subsection (5).
Welsh: sefydliad sy'n unig breswylfa neu'n brif breswylfa o leiaf 90% o'i breswylwyr ac nad yw o fewn unrhyw un neu ragor o baragraffau (a) i (f) o is-adran (5).
English: a home or other institution providing residential accommodation for children;
Welsh: cartref neu sefydliad arall sy'n darparu llety preswyl ar gyfer plant;
English: a hall of residence for students in further or higher education;
Welsh: neuadd breswyl myfyrwyr addysg bellach neu addysg uwch;
English: Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 47
Welsh: 47 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)
English: a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disability, past or present dependence on alcohol or drugs or past or present mental disorder;
Welsh: cartref neu sefydliad arall sy'n darparu llety preswyl â gofal personol ar gyfer personau sydd angen gofal personol oherwydd henaint, anabledd, dibyniaeth ar alcohol neu gyffuriau yn y gorffennol neu ar hyn o bryd neu anhwylder meddwl yn y gorffennol neu ar hyn o bryd;
English: a prison or similar establishment;
Welsh: carchar neu sefydliad tebyg;
English: a hotel or similar establishment.
Welsh: gwesty neu sefydliad tebyg.
English: (6) Where a building is used for a purpose specified in subsection (5), no account is to be taken for the purposes of subsection (1) (a) of its suitability for any other use.
Welsh: (6) Pan fo adeilad yn cael ei ddefnyddio at ddiben a bennir yn is-adran (5), rhaid diystyru ei addasrwydd ar gyfer unrhyw ddefnydd arall at ddibenion is-adran (1) (a).
English: (7) Where a building that is not in use is suitable for use for at least one of the purposes specified in subsection (4) and at least one of those specified in subsection (5) -
Welsh: (7) Pan fo adeilad nad yw'n cael ei ddefnyddio yn addas i'w ddefnyddio at o leiaf un o'r dibenion a bennir yn is-adran (4) ac o leiaf un o'r dibenion hynny a bennir yn is-adran (5) -
English: if there is one such use for which it is most suitable, or if the uses for which it is most suitable are all specified in the same subsection, no account is to be taken for the purposes of subsection (1) (a) of its suitability for any other use,
Welsh: os oes un defnydd o'r fath y mae'r adeilad yn fwyaf addas ar ei gyfer, neu os yw'r defnyddiau y mae'n fwyaf addas ar eu cyfer oll wedi eu pennu yn yr un is-adran, rhaid diystyru ei addasrwydd ar gyfer unrhyw ddefnydd arall at ddibenion is-adran (1) (a),
English: otherwise, the building is to be treated for those purposes as suitable for use as a dwelling.
Welsh: fel arall, mae'r adeilad i'w drin at y dibenion hynny fel pe bai'n addas i'w ddefnyddio fel annedd.
English: (8) In this section, "building" includes part of a building.
Welsh: (8) Yn yr adran hon, mae "adeilad" yn cynnwys rhan o adeilad.
English: (9) Where 6 or more dwellings are the sub
Welsh: (9) Pan fo trafodiad unigol yn ymwneud â 6 neu ragor o anheddau ac yn cynnwys trosglwyddo prif fuddiant ynddynt, neu roi les drostynt, yna, at ddibenion y Ddeddf hon fel y mae'n gymwys mewn perthynas â'r trafodiad hwnnw, caiff yr anheddau hynny eu trin fel anheddau amhreswyl.
English: 4) (connected persons) applies for the purposes of any reference in this Act to a person being connected with another person.
Welsh: 4) (personau cysylltiedig) yn gymwys at ddibenion unrhyw gyfeiriad yn y Ddeddf hon at berson sy'n gysylltiedig â pherson arall.
English: section 23 (3) (b) (exceptions to deemed market value rule in transactions with connected companies);
Welsh: adran 23 (3) (b) (eithriadau i'r rheol gwerth marchnadol tybiedig mewn trafodiadau gyda chwmnIau cysylltiedig);
English: paragraphs 16 (2) (b) and 24 (2) (b) of Schedule 7 (partnership transactions
Welsh: paragraffau 16 (2) (b) a 24 (2) (b) o Atodlen 7 (trafodiadau partneriaeth
English: paragraph 51 of that Schedule (partnerships
Welsh: paragraff 51 o'r Atodlen honno (partneriaethau
English: application of section 1122 of the Corporation Tax Act 2010 (c.
Welsh: cymhwyso adran 1122 o Ddeddf Treth Gorfforaeth 2
English: 4) to Schedule 7 generally);
Welsh: 4) i Atodlen 7 yn gyffredinol);
English: paragraph 5 (5) of Schedule 16 (group relief
Welsh: paragraff 5 (5) o Atodlen 16 (rhyddhad grp
English: paragraph 6 (3) of that Schedule (group relief
Welsh: paragraff 6 (3) o'r Atodlen honno (rhyddhad grp
English: mortgage arrangements).
Welsh: trefniadau morgais).
English: an Act or a Measure of the
Welsh: Deddf neu Fesur Cynulliad Cenedlaethol Cymru, neu
English: subordinate legislation (within the meaning of the
Welsh: is-ddeddfwriaeth (o fewn ystyr Deddf Dehongli 1978 (p.
English: an Act of Parliament, or
Welsh: Deddf Seneddol, neu
English: an Act or a Measure of the
Welsh: Deddf neu Fesur Cynulliad Cenedlaethol Cymru;
English: buildings and structures;
Welsh: adeiladau a strwythurau;
English: "registered social landlord" ("
Welsh: ystyr "landlord cymdeithasol cofrestredig" ("
English: The Welsh Ministers must make arrangements for an independent review of land transaction tax to be completed before the expiry of the period of 6 years beginning with the day on which this subsection comes into force.
Welsh: Rhaid i
English: The arrangements mentioned in subsection (1) may include -
Welsh: Caiff y trefniadau a grybwyllir yn is-adran (1) gynnwys -
English: Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 49
Welsh: 49 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)
English: payment of expenses incurred by a person in carrying out (or assisting in carrying out) the review;
Welsh: talu treuliau y mae person yn mynd iddynt wrth gynnal yr adolygiad (neu wrth gynorthwyo i'w gynnal);
English: provision of assistance (including financial assistance) to such a person;
Welsh: darparu cymorth (gan gynnwys cymorth ariannol) i berson o'r fath;