techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: permits any of its principals or employees (or any person connected with any of its principals or employees) to occupy the dwelling.
Welsh: yn caniatáu i unrhyw un neu ragor o'i brif arferyddion neu ei gyflogeion (neu unrhyw berson sy'n gysylltiedig ag unrhyw un neu ragor o'i brif arferyddion neu ei gyflogeion) feddiannu'r annedd.
English: (5) Sub-paragraph (4) (b) does not apply to the grant of lease or licence to the individual relocating for a period of no more than 6 months.
Welsh: (5) Nid yw is-baragraff (4) (b) yn gymwys o ran rhoi les neu drwydded i'r unigolyn sy'n adleoli am gyfnod o ddim mwy na 6 mis.
English: (6) Where relief is withdrawn, the amount of tax chargeable is the amount that would have been chargeable in respect of the ac
Welsh: (6) Pan dynnir rhyddhad yn ôl, swm y dreth sydd i'w godi yw swm y dreth a fyddai i'w godi mewn cysylltiad â'r caffaeliad oni bai am y rhyddhad.
English: (a) "housebuilder" means -
Welsh: (a) ystyr "adeiladwr tai" yw
English: a limited liability partnership, or
Welsh: partneriaeth atebolrwydd cyfyngedig, neu
English: a partnership whose members are all either companies or limited liability partnerships,
Welsh: partneriaeth y mae ei holl aelodau naill ai'n gwmnIau neu'n bartneriaethau atebolrwydd cyfyngedig,
English: that carries on the business of constructing or adapting buildings or parts of buildings for use as dwellings and references in this Schedule to a housebuilder includes any company or limited liability partnership connected with it;
Welsh: sy'n cyflawni'r busnes o adeiladu neu addasu adeiladau neu rannau o adeiladau i'w defnyddio fel anheddau ac mae cyfeiriadau yn yr Atodlen hon at adeiladwr tai yn cynnwys unrhyw gwmni neu bartneriaeth atebolrwydd cyfyngedig sy'n gysylltiedig ag ef;
English: (b) "new dwelling" means a building or part of a building that -
Welsh: (b) ystyr "annedd newydd" yw adeilad neu ran o adeilad -
English: has been constructed for use as a single dwelling and has not previously been occupied, or
Welsh: sydd wedi ei adeiladu i'w ddefnyddio fel annedd unigol ac nad yw wedi ei feddiannu yn flaenorol, neu
English: has been adapted for use as a single dwelling and has not been occupied since its adaptation;
Welsh: sydd wedi ei addasu i'w ddefnyddio fel annedd unigol ac nad yw wedi ei feddiannu ers iddo gael ei addasu;
English: (c) "new place of employment" means the place where an individual normally performs, or is normally to perform, duties of employment after a relocation of employment;
Welsh: (c) ystyr "man cyflogaeth newydd" yw'r fan lle mae unigolyn fel arfer yn cyflawni dyletswyddau cyflogaeth ar ôl adleoli cyflogaeth, neu lle bydd yn cyflawni dyletswyddau o'r fath fel arfer;
English: (d) "permitted amount," in relation to the refurbishment of a dwelling, means -
Welsh: (d) ystyr "swm a ganiateir", mewn perthynas ag adnewyddu annedd, yw -
English: 5% of the consideration for the ac
Welsh: 5% o'r gydnabyddiaeth ar gyfer caffael yr annedd, pa un bynnag sydd fwyaf, ond yn ddarostyngedig i uchafswm o
English: (e) "permitted area," in relation to a dwelling, means that part of the dwelling which is land occupied and en
Welsh: (e) ystyr "arwynebedd a ganiateir", mewn perthynas ag annedd, yw'r rhan honno o'r annedd sy'n dir sy'n cael ei feddiannu a'i fwynhau gyda'r adeilad, neu'r rhan o'r adeilad sy'n cael ei feddiannu fel annedd, fel ei ardd neu ei dir, nad yw'n fwy nag -
English: an area (inclusive of the site of the building or part of the building) of 0.5 of a hectare, or
Welsh: arwynebedd (gan gynnwys safle'r adeilad neu'r rhan o'r adeilad) o
English: such larger area as is re
Welsh: unrhyw arwynebedd mwy sy'n angenrheidiol er mwyn mwynhau'r adeilad neu'r rhan o'r adeilad yn rhesymol fel annedd, o ystyried ei faint a'i gymeriad;
English: but where paragraph (ii) applies, the permitted area is taken to consist of that part of the land that would be the most suitable for occupation and en
Welsh: ond pan fo paragraff (ii) yn gymwys, cymerir mai'r arwynebedd a ganiateir yw'r rhan honno o'r tir a fyddai fwyaf addas i'w meddiannu a'i mwynhau gyda'r adeilad neu'r rhan o'r adeilad fel ei ardd neu ei dir pe bai gweddill y tir wedi ei feddiannu ar wahân;
English: (f) "principal," in relation to a property trader, means -
Welsh: (f) ystyr "prif arferydd", mewn perthynas â masnachwr eiddo -
English: in the case of a company, a director;
Welsh: yn achos cwmni, yw cyfarwyddwr;
English: in the case of a limited liability partnership, a member;
Welsh: yn achos partneriaeth atebolrwydd cyfyngedig, yw aelod;
English: in the case of a partnership whose members are all either companies or limited liability partnerships, a member or a person who is a principal of a member;
Welsh: yn achos partneriaeth y mae ei holl aelodau naill ai'n gwmnIau neu'n bartneriaethau atebolrwydd cyfyngedig, yw aelod neu berson sy'n brif arferydd i aelod;
English: (g) "property trader" means -
Welsh: (g) ystyr "masnachwr eiddo" yw -
English: (iii) a partnership whose members are all either companies or limited liability partnerships,
Welsh: (iii) partneriaeth y mae ei holl aelodau naill ai'n gwmnYau neu'n bartneriaethau atebolrwydd cyfyngedig,
English: that carries on the business of buying and selling dwellings;
Welsh: sy'n cyflawni'r busnes o brynu a gwerthu anheddau;
English: (h) "refurbishment" of a dwelling means the carrying out of works that enhance or are intended to enhance the value of the dwelling, but does not include -
Welsh: (h) ystyr "adnewyddu" annedd yw cyflawni gwaith sy'n cynyddu gwerth yr annedd, neu y bwriedir iddo gynyddu gwerth yr annedd, ond nid yw'n cynnwys -
English: cleaning the dwelling, or
Welsh: glanhau'r annedd, na
English: works re
Welsh: gwaith sy'n angenrheidiol yn unig at y diben o sicrhau bod yr annedd yn cyrraedd safonau diogelwch gofynnol;
English: (i) "relocation of employment" means a change of an individual
Welsh: (i) ystyr "adleoli cyflogaeth" yw newid ym man cyflogaeth unigolyn o ganlyniad i -
English: the individual becoming employed by a new employer,
Welsh: yr unigolyn yn cael ei gyflogi gan gyflogwr newydd,
English: an alteration of the duties of the individual
Welsh: newid dyletswyddau cyflogaeth yr unigolyn, neu
English: an alteration of the place where the individual normally performs those duties.
Welsh: newid y fan lle mae'r unigolyn yn cyflawni'r dyletswyddau hynny fel arfer.
English: the change is made wholly or mainly to allow the individual to live within a reasonable daily travelling distance of the individual
Welsh: os gwneir y newid yn llwyr neu'n bennaf er mwyn caniatáu i'r unigolyn fyw o fewn pellter teithio dyddiol rhesymol i fan cyflogaeth newydd yr unigolyn, a
English: anything done by or in relation to a company connected with a property trader is treated as done by or in relation to that property trader, and
Welsh: caiff unrhyw beth a wneir gan gwmni sy'n gysylltiedig â masnachwr eiddo, neu mewn perthynas â chwmni o'r fath, ei drin fel pe bai wedi ei wneud gan y masnachwr eiddo hwnnw, neu mewn perthynas ag ef, a
English: references to the principals or employees of a property trader include the principals or employees of any such company.
Welsh: mae cyfeiriadau at brif arferyddion neu gyflogeion masnachwr eiddo yn cynnwys prif arferyddion neu gyflogeion unrhyw gwmni o'r fath.
English: RELIEF FOR
Welsh: RHYDDHAD AR GYFER PERSONAU SY'N ARFER HAW
English: 10 (1) This paragraph applies where a chargeable transaction is entered into by a person or persons nominated or appointed by
Welsh: 10 (1) Mae'r paragraff hwn yn gymwys pan fo person neu bersonau a enwebir neu a benodir gan denantiaid cymwys fflatiau a gynhwysir mewn mangre yn ymrwymo i drafodiad trethadwy drwy arfer -
English: a right under Part 1 of the
Welsh: hawl o dan Ran 1 o Ddeddf
English: 31) (right of first refusal), or
Welsh: 31) (hawl i gael y cynnig cyntaf), neu
English: a right under Chapter 1 of Part 1 of the
Welsh: hawl o dan Bennod 1 o Ran 1 o Ddeddf Diwygio Cyfraith
English: (2) The amount of tax chargeable is determined as follows.
Welsh: (2) Pennir swm y dreth sydd i'w godi fel a ganlyn.
English: Determine the fraction of the chargeable consideration produced by dividing the total amount of that consideration by the number of
Welsh: Pennu'r ffracsiwn o'r gydnabyddiaeth drethadwy a gynhyrchir drwy rannu cyfanswm y gydnabyddiaeth honno â nifer y fflatiau cymwys sydd yn y fangre.
English: Determine the amount of tax chargeable under section 27 as if the chargeable consideration for the chargeable transaction were the fraction of the chargeable consideration calculated under Step 1.
Welsh: Pennu swm y dreth sydd i'w godi o dan adran 27 fel pe bai'r gydnabyddiaeth drethadwy ar gyfer y trafodiad trethadwy y ffracsiwn o'r gydnabyddiaeth drethadwy a gyfrifwyd o dan
English: Multiply the amount determined at Step 2 by the number of
Welsh: Lluosi'r swm a bennwyd yng Ngham 2 â nifer y fflatiau cymwys sydd yn y fangre.
English: (3) In this paragraph -
Welsh: (3) Yn y paragraff hwn -
English: "flat" and "
Welsh: mae i "fflat" a "tenant cymwys" yr un ystyron â "flat" a "
English: 1 (1) This Schedule makes provision about reliefs available for certain transactions relating to social housing.
Welsh: 1 (1) Mae'r Atodlen hon yn gwneud darpariaeth ynghylch rhyddhadau sydd ar gael ar gyfer trafodiadau penodol sy'n ymwneud â thai cymdeithasol.
English: Part 2 makes provision about relief available for right to buy transactions,
Welsh: mae Rhan 2 yn gwneud darpariaeth ynghylch rhyddhad sydd ar gael ar gyfer trafodiadau hawl i brynu,
English: Part 3 makes provision about the tax chargeable and relief available where a shared ownership lease or a rent to shared ownership lease transaction is entered into,
Welsh: mae Rhan 3 yn gwneud darpariaeth ynghylch y dreth sydd i'w chodi a'r rhyddhad sydd ar gael pan ymrwymir i les ranberchnogaeth neu drafodiad rhent i les ranberchnogaeth,
English: Part 4 makes provision about the tax chargeable and relief available where a shared ownership trust is declared and where a rent to shared ownership trust scheme is entered into,
Welsh: mae Rhan 4 yn gwneud darpariaeth ynghylch y dreth sydd i'w chodi a'r rhyddhad sydd ar gael pan ddatgenir ymddiriedolaeth ranberchnogaeth a phan ymrwymir i gynllun rhent i ymddiriedolaeth ranberchnogaeth,
English: Part 5 makes provision about relief available for a rent to mortgage transaction, and
Welsh: mae Rhan 5 yn gwneud darpariaeth ynghylch rhyddhad sydd ar gael ar gyfer trafodiad rhent i forgais, ac
English: Part 6 provides relief for certain ac
Welsh: mae Rhan 6 yn darparu rhyddhad ar gyfer caffaeliadau penodol gan landlordiaid cymdeithasol cofrestredig.
English: Relief for ri
Welsh: Rhyddhad ar gyfer trafodiad hawl i brynu
English: section 19 (1) (contingent consideration to be included in chargeable consideration on assumption that contingency will occur) does not apply, and
Welsh: nid yw adran 19 (1) (cydnabyddiaeth ddibynnol i'w chynnwys mewn cydnabyddiaeth drethadwy gan ragdybio y ceir digwyddiad dibynnol) yn gymwys, a
English: any consideration that would be payable only if a contingency were to occur, or that is payable only because a contingency has occurred, does not count as chargeable consideration.
Welsh: nid yw unrhyw gydnabyddiaeth na fyddai ond yn daladwy pe bai digwyddiad dibynnol, neu sydd ond yn daladwy oherwydd digwyddiad dibynnol, yn cyfrif fel cydnabyddiaeth drethadwy.
English: (2) A "right to buy transaction" means -
Welsh: (2) Ystyr "trafodiad hawl i brynu" yw -
English: the sale of a dwelling at a discount, or the grant of a lease of a dwelling at a discount, by a relevant public sector body, or
Welsh: gwerthu annedd am ddisgownt, neu roi les ar gyfer annedd am ddisgownt, gan gorff sector cyhoeddus perthnasol, neu
English: the sale of a dwelling, or the grant of a lease of a dwelling, in pursuance of the preserved right to buy.
Welsh: gwerthu annedd, neu roi les ar gyfer annedd, yn unol â'r hawl i brynu a gadwyd.
English: (3) The following are relevant public sector bodies for the purposes of this paragraph -
Welsh: (3) Mae'r canlynol yn gyrff sector cyhoeddus perthnasol at ddibenion y paragraff hwn -
English: a Minister of the Crown;
Welsh: un neu ragor o Weinidogion y Goron;
English: a local housing authority within the meaning given by section 1 of the
Welsh: awdurdod tai lleol o fewn yr ystyr a roddir i "local housing authority" gan adran 1 o Ddeddf Tai 1985 (p.
English: a housing action trust established under Part 3 of the
Welsh: ymddiriedolaeth gweithredu tai a sefydlwyd o dan Ran 3 o Ddeddf Tai 1988 (p.5
English: a local policing body within the meaning of section 101 (1) of the Police Act 1996 (c.
Welsh: corff plismona lleol o fewn yr ystyr a roddir i "local policing body" gan adran 1
English: a person specified for the purposes of this paragraph by the Welsh Ministers by regulations.
Welsh: person a bennir at ddibenion y paragraff hwn gan Weinidogion Cymru drwy reoliadau.
English: the seller is a person against whom the right to buy under Part 5 of the
Welsh: os yw'r gwerthwr yn berson y mae'r hawl i brynu o dan Ran 5 o Ddeddf Tai 1985 (p.
English: the buyer is the
Welsh: os y prynwr yw'r person cymwys at ddibenion yr hawl i brynu a gadwyd, ac
English: the dwelling is the
Welsh: os yr annedd yw'r t5 annedd cymwys mewn perthynas â'r prynwr.
English: (5) A grant by the Welsh Ministers under section 20 or 21 of the
Welsh: (5) Nid yw grant gan Weinidogion Cymru o dan adran 2
English: 52) (purchase grants in respect of disposals at a discount by registered social landlords) does not count as part of the chargeable consideration for a right to buy transaction in relation to which the seller is a registered social landlord or private registered provider of social housing.
Welsh: 52) (grantiau prynu mewn cysylltiad â gwarediadau am ddisgownt gan landlordiaid cymdeithasol cofrestredig) yn cyfrif fel rhan o'r gydnabyddiaeth drethadwy ar gyfer trafodiad hawl i brynu y mae'r gwerthwr yn landlord cymdeithasol cofrestredig neu'n ddarparwr tai cymdeithasol cofrestredig preifat mewn perthynas ag ef.
English: "registered social landlord" ("
Welsh: mae i "tv annedd cymwys" a "person cymwys" yr ystyron a roddir i "
English: election for
Welsh: dewis triniaeth gwerth mar
English: 3 (1) This paragraph applies where -
Welsh: 3 (1) Mae'r paragraff hwn yn gymwys pan fo -
English: (a) a lease is granted -
Welsh: (a) les yn cael ei rhoi -
English: in pursuance of the preserved right to buy,
Welsh: yn unol â'r hawl i brynu a gadwyd,
English: (b) the conditions in sub-paragraph (2) are met, and
Welsh: (b) yr amodau yn is-baragraff (2) wedi eu bodloni, ac
English: (c) the buyer elects for tax to be charged in accordance with this paragraph.
Welsh: (c) y prynwr yn dewis i dreth gael ei chodi yn unol â'r paragraff hwn.
English: (a) that the lease must be of a dwelling;
Welsh: (a) bod rhaid i'r les fod ar gyfer annedd;
English: (b) that the lease must give the tenant exclusive use of the dwelling;
Welsh: (b) bod rhaid i'r les roi'r hawl i ddefnyddio'r annedd i'r tenant, a neb arall;
English: (c) that the lease must provide for the tenant to ac
Welsh: (c) bod rhaid i'r les ddarparu i'r tenant gaffael y rifersiwn;
English: (d) that the lease must be granted partly in consideration of rent and partly in consideration of a premium calculated by reference to -
Welsh: (d) bod rhaid i'r les gael ei rhoi yn rhannol fel cydnabyddiaeth ar gyfer rhent ac yn rhannol fel cydnabyddiaeth ar gyfer premiwm a gyfrifir ar sail -
English: the market value of the dwelling, or
Welsh: gwerth marchnadol yr annedd, neu
English: a sum calculated by reference to that value;
Welsh: swm a gyfrifir ar sail y gwerth hwnnw;
English: (e) that the lease must contain a statement of -
Welsh: (e) bod rhaid i'r les gynnwys datganiad o -
English: the sum calculated by reference to that value,
Welsh: y swm a gyfrifir ar sail y gwerth hwnnw;
English: by reference to which the premium is calculated.
Welsh: y cyfrifir y premiwm ar ei sail.
English: (3) An election for tax to be charged under this paragraph -
Welsh: (3) O ran dewis i dreth gael ei chodi o dan y paragraff hwn -
English: must be included in the return made in respect of the grant of the lease (or in an amendment to that return), and
Welsh: rhaid cynnwys hynny ar y ffurflen dreth a ddychwelir mewn cysylltiad â rhoi'r les (neu mewn diwygiad i'r ffurflen dreth honno), a
English: is irrevocable, so that the return may not be amended so as to withdraw the election.
Welsh: mae'n ddi-alw'n-ôl, fel na chaniateir diwygio'r ffurflen dreth er mwyn tynnu'r dewis yn ôl.
English: (4) Where this paragraph applies the chargeable consideration for the grant of the lease is taken to be the amount stated in the lease in accordance with sub-paragraph (2) (e) (i) or (ii).
Welsh: (4) Pan fo'r paragraff hwn yn gymwys cymerir mai'r gydnabyddiaeth drethadwy ar gyfer rhoi'r les yw'r swm a nodir yn y les yn unol ag is-baragraff (2) (e) (i) neu (ii).
English: (5) Where this paragraph applies no account is taken for the purposes of land transaction tax of the rent mentioned in sub-paragraph (2) (d).
Welsh: (5) Pan fo'r paragraff hwn yn gymwys rhaid diystyru'r rhent a grybwyllir yn is-baragraff (2) (d) at ddibenion treth trafodiadau tir.
English: (6) Section 70 (meaning of market value) does not apply to this paragraph.
Welsh: (6) Nid yw adran 70 (ystyr gwerth marchnadol) yn gymwys i'r paragraff hwn.
English: transfer of reversion
Welsh: trosglwyddo rifersiwn
English: applies (shared ownership lease:
Welsh: iddi (les ranberchnogaeth:
English: election for market value treatment) is relieved from tax if - an election was made under paragraph 3, and
Welsh: dewis triniaeth gwerth marchnadol) wedi ei ryddhau rhag treth - os gwnaed dewis o dan baragraff 3, a
English: any tax chargeable in respect of the grant of the lease has been paid.
Welsh: os talwyd unrhyw dreth sydd i'w chodi mewn cysylltiad â rhoi'r les.
English: election for
Welsh: dewis triniaeth gwerth marchnadol ar gyfer
English: the buyer elects for tax to be charged in accordance with this paragraph.
Welsh: y prynwr yn dewis i dreth gael ei chodi yn unol â'r paragraff hwn.
English: (c) that the lease must provide that the tenant may, on the payment of a sum, re
Welsh: (c) bod rhaid i'r les ddarparu y caiff y tenant, ar ôl talu swm, ei gwneud yn ofynnol i delerau'r les gael eu hamrywio fel bod y rhent sy'n daladwy oddi tani yn cael ei ostwng;
English: the premium obtainable on the open market for the grant of a lease containing the same terms as the lease but with the substitution of the minimum rent for the rent payable under the lease, or
Welsh: y premiwm y gellir ei gael ar y farchnad agored am roi les sy'n cynnwys yr un telerau â'r les ond gan roi'r isafswm rhent yn lle'r rhent sy'n daladwy o dan y les, neu
English: a sum calculated by reference to that premium;
Welsh: swm a gyfrifir ar sail y premiwm hwnnw;
English: (e) that the lease must contain a statement of the minimum rent and of -
Welsh: (e) bod rhaid i'r les gynnwys datganiad o'r isafswm rhent ynghyd ag -
English: the premium obtainable on the open market, or
Welsh: y premiwm y gellir ei gael ar y farchnad agored, neu
English: the sum calculated by reference to that premium,
Welsh: y swm a gyfrifir ar sail y premiwm hwnnw,
English: (3) An election for tax to be charged in accordance with this paragraph -
Welsh: (3) O ran dewis i dreth gael ei chodi yn unol â'r paragraff hwn -
English: is irrevocable, so that the return may not be amended so as to withdraw the election.
Welsh: mae'n ddi-alw'n-ôl, fel na chaniateir diwygio'r ffurflen er mwyn tynnu'r dewis yn ôl.
English: (4) Where an election is made under this paragraph the chargeable consideration for the grant other than rent is taken to be the amount stated in the lease in accordance with subparagraph (2) (e) (i) or (ii).
Welsh: (4) Pan wneir dewis o dan y paragraff hwn cymerir mai'r gydnabyddiaeth drethadwy ar gyfer rhoi'r les ar wahân i rent yw'r swm a nodir yn y les yn unol ag is-baragraff (2) (e) (i) neu (ii).
English: (5) In this paragraph, the "minimum rent" means the lowest rent which could become payable under the lease if it were varied as mentioned in sub-paragraph (2) (c) at the date when the lease is granted.
Welsh: (5) Yn y paragraff hwn, ystyr "isafswm rhent" yw'r rhent isaf a allai ddod yn daladwy o dan y les pe bai'n cael ei hamrywio fel a grybwyllir yn is-baragraff (2) (c) ar y dyddiad y rhoddir y les.
English: staircasing transactions
Welsh: trafodiadau cynyddu perchentyaeth
English: 6 (1) This paragraph applies where under a shared ownership lease -
Welsh: 6 (1) Mae'r paragraff hwn yn gymwys pan fo, o dan les ranberchnogaeth -
English: the tenant has the right, on the payment of a sum, to re
Welsh: y tenant â'r hawl, ar ôl talu swm, i'w gwneud yn ofynnol i delerau'r les gael eu hamrywio fel bod y rhent sy'n daladwy oddi tani yn cael ei ostwng, a
English: by exercising that right the tenant ac
Welsh: y tenant, drwy arfer yr hawl honno, yn caffael buddiant, yn ychwanegol at un a ddelir eisoes, a gyfrifir ar sail gwerth marchnadol yr annedd ac a fynegir fel canran o'r annedd honno neu ei gwerth ("cyfran o'r annedd").
English: (2) Where this paragraph applies, the ac
Welsh: (2) Pan fo'r paragraff hwn yn gymwys, mae'r caffaeliad wedi ei ryddhau rhag treth -
English: an election was made under paragraph 3 (shared ownership lease
Welsh: os gwnaed dewis o dan baragraff 3 (les ranberchnogaeth
English: election for market value treatment) or paragraph 5 (shared ownership lease
Welsh: dewis triniaeth gwerth marchnadol) neu baragraff 5 (les ranberchnogaeth
English: election where staircasing allowed) and any tax chargeable in respect of the grant of the lease has been paid, or
Welsh: dewis pan ganiateir cynyddu perchentyaeth) a bod unrhyw dreth sydd i'w chodi mewn cysylltiad â rhoi'r les wedi ei thalu, neu
English: immediately after the ac
Welsh: os nad yw, yn union ar ôl y caffaeliad, gyfanswm cyfran y tenant o'r annedd yn fwy nag 8
English: (3) Section 70 (meaning of market value) does not apply in relation to the references in this paragraph to the market value of the dwelling.
Welsh: (3) Nid yw adran 7
English: ownership lease of a dwelling, the grant is to be treated as if it is not linked to -
Welsh: annedd, mae rhoi'r les i'w drin fel pe na bai'n gysylltiol o ran -
English: a transfer of the reversion to the tenant under the terms of the lease.
Welsh: trosglwyddo'r rifersiwn i'r tenant o dan delerau'r les.
English: lease scheme is determined in accordance with this paragraph.
Welsh: ranberchnogaeth yn unol â'r paragraff hwn.
English: (2) A "rent to shared ownership lease scheme" means a scheme or arrangement under which a
Welsh: (2) Ystyr "cynllun rhent i les ranberchnogaeth" yw cynllun neu drefniant y mae corff cymwys, oddi tano -
English: grants an occupation contract of a dwelling to a person ("the tenant") or persons ("the tenants"), and
Welsh: yn rhoi contract meddiannaeth ar gyfer annedd i berson ("y tenant") neu i bersonau ("y tenantiaid"), a
English: subse
Welsh: yn rhoi, wedi hynny, les ranberchnogaeth ar gyfer yr annedd neu annedd arall i'r tenant neu i un neu ragor o'r tenantiaid.
English: (3) The following transactions are to be treated as if they were not linked to each other -
Welsh: (3) Mae'r trafodiadau a ganlyn i'w trin fel pe na baent yn gysylltiol -
English: the grant of the occupation contract;
Welsh: rhoi'r contract meddiannaeth;
English: the grant of the shared ownership lease;
Welsh: rhoi'r les ranberchnogaeth;
English: any other land transaction between the
Welsh: unrhyw drafodiad tir arall rhwng y corff cymwys a'r tenant, neu unrhyw un neu ragor o'r tenantiaid, yr ymrwymir iddo fel rhan o'r cynllun.
English: (5) In this paragraph, "occupation contract" has the meaning given by Part 2 of the
Welsh: (5) Yn y paragraff hwn, mae i "contract meddiannaeth" yr un ystyr ag a roddir gan Ran 2 o Ddeddf Rhentu Cartrefi (Cymru) 2
English: in relation to which the conditions in paragraph 3 (2) or 5 (2) are met.
Welsh: y bodlonir yr amodau ym mharagraff 3 (2) neu 5 (2) mewn perthynas â hi.
English: a housing association within the meaning given by the
Welsh: cymdeithas dai o fewn yr ystyr a roddir i "housing association" gan Ddeddf Cymdeithasau Tai 1985 (p.