en-gb	(9) In this paragraph, “appropriate proportion” means an appropriate proportion having regard to—
cy-gb	(9) Yn y paragraff hwn, ystyr “cyfran briodol” yw cyfran briodol gan roi sylw i—

en-gb	what was ac q uired by C under the relieved transaction and what is held by C at the time of the dis q ualifying event, and
cy-gb	yr hyn a gaffaelwyd gan E o dan y trafodiad a ryddheir a’r hyn a ddelir gan E ar adeg y digwyddiad datgymhwyso, a

en-gb	the extent to which what is held by C at that time is or becomes used or held for purposes other than q ualifying charitable purposes.
cy-gb	i ba raddau y mae’r hyn a ddelir gan E ar yr adeg honno yn cael neu’n dod i gael ei ddefnyddio neu ei ddal at ddibenion ac eithrio dibenion elusennol cymwys.

en-gb	P artial relief c h arit y not a qu alif y in g c h arit y
cy-gb	Rhyddhad rhannol: elusen nad yw'n elusen gymwys

en-gb	8 (1) This paragraph applies where— 
cy-gb	8 (1) Mae’r paragraff hwn yn gymwys—

en-gb	a charity (“C”) is one of two or more buyers ac q uiring the sub j ect-matter of a land transaction as tenants in common,
cy-gb	pan fo elusen (“E”) yn un o ddau brynwr neu ragor sy’n caffael testun trafodiad tir fel tenantiaid ar y cyd,

en-gb	C is not a q ualifying charity,
cy-gb	pan na fo E yn elusen gymwys,

en-gb	paragraph 6(2) to (4) would apply if C were a q ualifying charity, and
cy-gb	pan fyddai paragraff 6(2) i (4) yn gymwys pe bai E yn elusen gymwys, a

en-gb	C intends to hold the greater part of its undivided share of the sub j ect-matter of the transaction for q ualifying charitable purposes.
cy-gb	pan fo E yn bwriadu dal y rhan fwyaf o’i chyfran anrhanedig o destun y trafodiad at ddibenion elusennol cymwys.

en-gb	(2) In such a case—
cy-gb	(2) Mewn achos o’r fath—

en-gb	paragraphs 6 and 7 have effect as if C were a q ualifying charity, but
cy-gb	mae paragraffau 6 a 7 yn cael effaith fel pe bai E yn elusen gymwys, ond

en-gb	for the purposes of paragraph 7 “dis q ualifying event” includes the following if they are made otherwise than in furtherance of C ' s charitable purposes—
cy-gb	at ddibenion paragraff 7 mae “digwyddiad datgymhwyso” yn cynnwys y canlynol os cânt eu gwneud at ddiben ac eithrio hybu dibenion elusennol E—

en-gb	any transfer by C of a ma j or interest in the whole or any part of the sub j ect-matter of the relieved transaction;
cy-gb	unrhyw drosglwyddiad gan E o brif fuddiant yn holl destun y trafodiad a ryddheir neu unrhyw ran ohono;

en-gb	any grant by C at a premium of a low-rental lease of the whole or any part of that sub j ect-matter.
cy-gb	unrhyw les rhent isel a roddir am bremiwm gan E am yr holl destun hwnnw neu unrhyw ran ohono.

en-gb	(3) In relation to a transfer or a grant that, by virtue of sub-paragraph (2)(b), is a dis q ualifying event for the purposes of paragraph 7—
cy-gb	(3) Mewn perthynas â throsglwyddiad neu les a roddir sydd, yn rhinwedd is-baragraff (2) (b), yn ddigwyddiad datgymhwyso at ddibenion paragraff 7—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 211 
cy-gb	211 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	the date of the event for those purposes is the effective date of the relieved transaction, and
cy-gb	dyddiad y digwyddiad at y dibenion hynny yw’r dyddiad y mae’r trafodiad a ryddheir yn cael effaith, a

en-gb	paragraph 7 has effect with the modifications in sub-paragraph (4).
cy-gb	mae paragraff 7 yn cael effaith gyda’r addasiadau yn is-baragraff (4).

en-gb	(4) The modifications to paragraph 7 are—
cy-gb	(4) Yr addasiadau i baragraff 7 yw—

en-gb	sub-paragraph (4) is to have effect as if for “At the time of” there were substituted “ I mmediately before”;
cy-gb	mae is-baragraff (4) i gael effaith fel pe bai “Yn union cyn” yn cael ei roi yn lle “Ar adeg”;

en-gb	sub-paragraph (9)(a) is to have effect as if for “at the time of” there were substituted “immediately before and immediately after”;
cy-gb	mae is-baragraff (9)(a) i gael effaith fel pe bai “yn union cyn ac yn union ar ôl” yn cael ei roi yn lle “ar adeg”;

en-gb	sub-paragraph (9) is to have effect as if paragraph (b) were omitted.
cy-gb	mae is-baragraff (9) i gael effaith fel pe bai paragraff (b) wedi ei hepgor.

en-gb	(5) F or the purposes of this paragraph—
cy-gb	(5) At ddibenion y paragraff hwn—

en-gb	a lease is granted “at a premium” if there is consideration other than rent, and
cy-gb	rhoddir les “am bremiwm” os oes cydnabyddiaeth ar wahân i rent, a

en-gb	a lease is a “low-rental” lease if the annual rent (if any) is less than £1,000 a year.
cy-gb	mae les yn les “rhent isel” os yw’r rhent blynyddol (os oes un) yn llai na £1, 000 y flwyddyn.

en-gb	(6) I n this paragraph—
cy-gb	(6) Yn y paragraff hwn—

en-gb	“annual rent” has the meaning given by paragraph 36(2) of Schedule 6, and
cy-gb	mae i “rhent blynyddol” yr ystyr a roddir gan baragraff 36(2) Atodlen 6, a

en-gb	“rent” has the same meaning as in that Schedule.
cy-gb	mae i “rhent” yr un ystyr ag a roddir yn yr Atodlen honno.

en-gb	A pp lication of t h is S c h ed u le to certain tr u sts
cy-gb	Cymhwyso'r Atodlen hon i ymddiriedolaethau penodol

en-gb	9 (1) This Schedule applies to the following trusts as it applies to a charity but sub j ect to the
cy-gb	9 (1) Mae’r Atodlen hon yn gymwys i’r ymddiriedolaethau a ganlyn fel y mae’n gymwys i

en-gb	modifications in sub-paragraph (2)—
cy-gb	elusen ond yn ddarostyngedig i’r addasiadau yn is-baragraff (2)—

en-gb	a trust of which all the beneficiaries are charities, or
cy-gb	ymddiriedolaeth y mae’r holl fuddiolwyr ynddi yn elusennau, neu

en-gb	a unit trust scheme in which all the unit holders are charities. 
cy-gb	cynllun ymddiriedolaeth unedau y mae’r holl ddeiliaid unedau ynddo yn elusennau.

en-gb	(2) The modifications to this Schedule are—
cy-gb	(2) Yr addasiadau i’r Atodlen hon yw—

en-gb	the references in paragraph 2(2) to the charitable purposes of C are to have effect as if they were references to those of the beneficiaries or unit holders, or any of them;
cy-gb	mae’r cyfeiriadau ym mharagraff 2(2) at ddibenion elusennol E i gael effaith fel pe baent yn gyfeiriadau at rai’r buddiolwyr neu’r deiliaid unedau, neu unrhyw un neu ragor ohonynt;

en-gb	the references to C in paragraph 2(4), are to have effect as if they were references to any of the beneficiaries or unit holders;
cy-gb	mae’r cyfeiriadau at E ym mharagraff 2(4) i gael effaith fel pe baent yn gyfeiriadau at unrhyw un neu ragor o’r buddiolwyr neu’r deiliaid unedau;

en-gb	the references in paragraphs 5(2)(b) and 8(2)(b) to the charitable purposes of C are to have effect as if they were references to those of the beneficiaries or unit holders, or any of them.
cy-gb	mae’r cyfeiriadau ym mharagraffau 5(2)(b) ac 8(2)(b) at ddibenion elusennol E i gael effaith fel pe baent yn gyfeiriadau at rai’r buddiolwyr neu’r deiliaid unedau, neu unrhyw un neu ragor ohonynt.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 212 
cy-gb	212 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 19
cy-gb	ATODLEN 19

en-gb	(as introd u ced b y section 30(1))
cy-gb	(a gyflwynir gan adran 30(1))

en-gb	O P EN - EN D E D INVE STM EN T C O MPA NY RELIEF S 
cy-gb	RHYDDHAD I GW M NTAU BUDDSODDI PENAGORED

en-gb	R elief fro m land transaction tax : 
cy-gb	Rhyddhad rhag treth trafodiadau tir : 

en-gb	conversion of an a u t h orised u nit tr u st to an o p en-ended invest m ent co mp an y
cy-gb	trosi ymddiriedolaeth unedau awdurdodedig yn gwmni buddsoddi penagored

en-gb	1 (1) A land transaction transferring any property which is sub j ect to the trusts of an authorised unit trust (“the target trust”) to an open-ended investment company (“the ac q uiring company”) is relieved from tax if the conditions set out in sub-paragraph (2) are met.
cy-gb	1 (1) M ae trafodiad tir sy’n trosglwyddo unrhyw eiddo sy’n ddarostyngedig i ymddiriedolaethau ymddiriedolaeth unedau awdurdodedig (“yr ymddiriedolaeth darged”) i gwmni buddsoddi penagored (“y cwmni caffael”) wedi ei ryddhau rhag treth os yw’r amodau a nodir yn is-baragraff (2) wedi eu bodloni.

en-gb	(2) Those conditions are that—
cy-gb	(2) Yr amodau yw—

en-gb	the transfer forms part of an arrangement for the conversion of an authorised unit trust to an open-ended investment company, as a result of which the whole of the available property of the target trust becomes the whole of the property of the ac q uiring company,
cy-gb	bod y trosglwyddiad yn rhan o drefniant ar gyfer trosi ymddiriedolaeth unedau awdurdodedig yn gwmni buddsoddi penagored, ac o ganlyniad i hynny, daw’r holl eiddo sydd ar gael gan yr ymddiriedolaeth darged yn holl eiddo’r cwmni caffael,

en-gb	under the arrangement all the units in the target trust are extinguished,
cy-gb	bod yr holl unedau yn yr ymddiriedolaeth darged yn cael eu diddymu o dan y trefniant,

en-gb	the consideration under the arrangement consists of or includes the issue of shares (“the consideration shares”) in the ac q uiring company to the persons who held the extinguished units,
cy-gb	bod y gydnabyddiaeth o dan y trefniant ar ffurf dyroddi cyfranddaliadau neu’n cynnwys dyroddi cyfranddaliadau (“cyfranddaliadau’r gydnabyddiaeth”) yn y cwmni caffael i’r personau a oedd yn dal yr unedau a ddiddymwyd,

en-gb	the consideration shares are issued to those persons in proportion to their holdings of the extinguished units, and
cy-gb	bod cyfranddaliadau’r gydnabyddiaeth yn cael eu dyroddi i’r personau hynny yn ôl y gyfran o’r unedau a ddiddymwyd yr oeddent yn eu dal, ac

en-gb	the consideration under the arrangement does not include anything else, other than the assumption or discharge by the ac q uiring company of liabilities of the trustees of the target trust.
cy-gb	nad yw’r gydnabyddiaeth o dan y trefniant yn cynnwys unrhyw beth arall, ar wahân i ysgwyddo neu gyflawni rhwymedigaethau ymddiriedolwyr yr ymddiriedolaeth darged gan y cwmni caffael.

en-gb	R elief fro m land transaction tax : 
cy-gb	Rhyddhad rhag treth trafodiadau tir : 

en-gb	a m al g a m ation of an a u t h orised u nit tr u st w it h an o p en-ended invest m ent co mp an y
cy-gb	cyfuno ymddiriedolaeth unedau awdurdodedig gyda chwmni buddsoddi penagored

en-gb	2 (1) A land transaction transferring any property which is sub j ect to the trusts of an authorised unit trust (“the target trust”) to an open-ended investment company (“the ac q uiring company”) is relieved from tax if the conditions set out in sub-paragraph (2) are met.
cy-gb	2 (1) M ae trafodiad tir sy’n trosglwyddo unrhyw eiddo sy’n ddarostyngedig i ymddiriedolaethau ymddiriedolaeth unedau awdurdodedig (“yr ymddiriedolaeth darged”) i gwmni buddsoddi penagored (“y cwmni caffael”) wedi ei ryddhau rhag treth os yw’r amodau a nodir yn is-baragraff (2) wedi eu bodloni.

en-gb	(2) Those conditions are that—
cy-gb	(2) Yr amodau yw—

en-gb	the transfer forms part of an arrangement for the amalgamation of an authorised unit trust with an open-ended investment company, as a result of which the whole of the available property of the target trust becomes part (but not the whole) of the property of the ac q uiring company,
cy-gb	bod y trosglwyddiad yn rhan o drefniant ar gyfer cyfuno ymddiriedolaeth unedau awdurdodedig gyda chwmni buddsoddi penagored, ac o ganlyniad i hynny, daw’r holl eiddo sydd ar gael gan yr ymddiriedolaeth darged yn rhan o eiddo’r cwmni caffael (ond nid ei holl eiddo),

en-gb	under the arrangement all the units in the target trust are extinguished,
cy-gb	bod yr holl unedau yn yr ymddiriedolaeth darged yn cael eu diddymu o dan y trefniant,

en-gb	the consideration under the arrangement consists of or includes the issue of shares (“the consideration shares”) in the ac q uiring company to the persons who held the extinguished units,
cy-gb	bod y gydnabyddiaeth o dan y trefniant ar ffurf dyroddi cyfranddaliadau neu’n cynnwys dyroddi cyfranddaliadau (“cyfranddaliadau’r gydnabyddiaeth”) yn y cwmni caffael i’r personau a oedd yn dal yr unedau a ddiddymwyd,

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 213 
cy-gb	213 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	the consideration shares are issued to those persons in proportion to their holdings of the extinguished units, and
cy-gb	bod cyfranddaliadau’r gydnabyddiaeth yn cael eu dyroddi i’r personau hynny yn ôl y gyfran o’r unedau a ddiddymwyd yr oeddent yn eu dal, ac

en-gb	the consideration under the arrangement does not include anything else, other than the assumption or discharge by the ac q uiring company of liabilities of the trustees of the target trust.
cy-gb	nad yw’r gydnabyddiaeth o dan y trefniant yn cynnwys unrhyw beth arall, ar wahân i ysgwyddo neu gyflawni rhwymedigaethau ymddiriedolwyr yr ymddiriedolaeth darged gan y cwmni caffael.

en-gb	I nter p retation 
cy-gb	Dehongli

en-gb	3 (1) F or the purposes of this Schedule, “the whole of the available property of the target trust”
cy-gb	3 (1) At ddibenion yr Atodlen hon, ystyr “yr holl eiddo sydd ar gael gan yr ymddiriedolaeth

en-gb	means the whole of the property sub j ect to the trusts of the target trust, other than any property which is retained for the purpose of discharging liabilities of the trustees of the target trust (and “target trust” has the meaning given by paragraph 1 or 2, as the case may be).
cy-gb	darged” yw’r holl eiddo sy’n ddarostyngedig i ymddiriedolaethau’r ymddiriedolaeth darged, ar wahân i unrhyw eiddo a gedwir at ddiben cyflawni rhwymedigaethau ymddiriedolwyr yr ymddiriedolaeth darged (ac mae i “ymddiriedolaeth darged” yr ystyr a roddir gan baragraff 1 neu 2, yn ôl y digwydd).

en-gb	F or the purposes of this Schedule, each of the parts of an umbrella scheme (and not the scheme as a whole) is regarded as an authorised unit trust; and “umbrella scheme” has the same meaning as in section 619 of the Corporation Tax Act 2010 (c. 
cy-gb	At ddibenion yr Atodlen hon, ystyrir bod pob un o rannau cynllun ambarél (ac nid y cynllun yn ei gyfanrwydd) yn ymddiriedolaeth unedau awdurdodedig; ac mae gan “cynllun ambarél” yr un ystyr ag “umbrella scheme” yn adran 619 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p. 

en-gb	4).
cy-gb	4).

en-gb	In this Schedule, “authorised unit trust” means a unit trust scheme in the case of which an order under section 243 of the F inancial Services and Markets Act 2000 (c. 
cy-gb	Yn yr Atodlen hon, ystyr “ymddiriedolaeth unedau awdurdodedig” (“ authorised unit trust ”) yw cynllun ymddiriedolaeth unedau y mae gorchymyn o dan adran 243 o Ddeddf Gwasanaethau a Marchnadoedd Ariannol 2 000 (p. 

en-gb	8) is in force.
cy-gb	8) mewn grym ar ei gyfer.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 214 
cy-gb	214 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 20
cy-gb	ATODLEN 2 0 

en-gb	(as introd u ced b y section 30(1))
cy-gb	(a gyflwynir gan adran 30(1))

en-gb	RELIEF FOR AC QUI S I T ION S B Y P UBLI C BO D IE S A N D HE A L T H BO D IE S Relief for certain ac qu isitions involvin g pub lic b odies 
cy-gb	RHYDDHAD AR GYFER CAFFAELIADAU GAN GYRFF CYHOEDDUS A CHYRFF IECHYD Rhyddhad ar gyfer caffaeliadau penodol sy'n ymwneud a chyrff cyhoeddus

en-gb	1 (1) A land transaction entered into on, or in conse q uence of, or in connection with, a
cy-gb	1 (1) M ae trafodiad tir yr ymrwymir iddo wrth ad-drefnu, o ganlyniad i ad-drefnu, neu mewn

en-gb	reorganisation effected by or under an enactment is relieved from tax if the buyer and seller are both public bodies.
cy-gb	cysylltiad ag ad-drefnu, y rhoddir effaith iddo gan neu o dan ddeddfiad, wedi ei ryddhau rhag treth os yw’r prynwr a’r gwerthwr ill dau yn gyrff cyhoeddus.

en-gb	(2) The Welsh Ministers may by regulations provide that a land transaction that is not entered into as mentioned in sub-paragraph (1) is relieved from tax if—
cy-gb	(2) Caiff Gweinidogion Cymru drwy reoliadau ddarparu bod trafodiad tir nad ymrwymir iddo fel a grybwyllir yn is-baragraff (1) wedi ei ryddhau rhag treth—

en-gb	the transaction is effected by or under an enactment specified in the regulations, and
cy-gb	os rhoddir effaith i’r trafodiad gan ddeddfiad a bennir yn y rheoliadau, neu oddi tano, a

en-gb	either the buyer or the seller is a public body.
cy-gb	os yw naill ai’r prynwr neu’r gwerthwr yn gorff cyhoeddus.

en-gb	(3) A “reorganisation” means changes involving—
cy-gb	(3) Ystyr “ad-drefnu” yw newidiadau sy’n golygu—

en-gb	the establishment, reform or abolition of one or more public bodies,
cy-gb	sefydlu, diwygio neu ddiddymu un corff cyhoeddus neu ragor,

en-gb	the creation, alteration or abolition of functions (discharged, or to be discharged) by one or more public bodies, or
cy-gb	creu, addasu neu ddiddymu swyddogaethau (a gyflawnir, neu sydd i’w cyflawni) gan un corff cyhoeddus neu ragor, neu

en-gb	the transfer of functions from one public body to another.
cy-gb	trosglwyddo swyddogaethau o un corff cyhoeddus i un arall.

en-gb	(4) The following are public bodies for the purposes of this paragraph—
cy-gb	(4) M ae’r canlynol yn gyrff cyhoeddus at ddibenion y paragraff hwn—

en-gb	a Minister of the Crown;
cy-gb	un o Weinidogion y Goron;

en-gb	the Welsh Ministers, the F irst Minister for Wales and the Counsel G eneral to the Welsh G overnment;
cy-gb	Gweinidogion Cymru, Prif Weinidog Cymru a Chwnsler Cyffredinol Llywodraeth Cymru;

en-gb	the N ational Assembly for Wales Commission;
cy-gb	Comisiwn Cynulliad Cenedlaethol Cymru;

en-gb	a county or county borough council constituted under section 21 of the L ocal G overnment Act 1972 (c. 
cy-gb	cyngor sir neu gyngor bwrdeistref sirol a gyfansoddwyd o dan adran 21 o Ddeddf Llywodraeth Leol 1972 (p. 

en-gb	70);
cy-gb	7 0 );

en-gb	a county or district council constituted under section 2 of that Act;
cy-gb	cyngor sir neu gyngor dosbarth a gyfansoddwyd o dan adran 2 o’r Ddeddf honno;

en-gb	the council of a L ondon borough;
cy-gb	cyngor un o fwrdeistrefi Llundain;

en-gb	any other authority that is a local planning authority within the meaning of the Town and Country Planning Act 1990 (c. 
cy-gb	unrhyw awdurdod arall sy’n awdurdod cynllunio lleol o fewn yr ystyr a roddir i “local planning authority” gan Ddeddf Cynllunio Gwlad a Thref 199 0 (p. 

en-gb	8 );
cy-gb	8);

en-gb	a Special H ealth Authority established under section 22 of the N ational H ealth Service (Wales) Act 2006 (c. 
cy-gb	Awdurdod lechyd Arbennig a sefydlwyd o dan adran 22 o Ddeddf y Gwasanaeth lechyd Gwladol (Cymru) 2 00 6 (p. 

en-gb	42) or section 2 8 of the N ational H ealth Service Act 2006 (c. 
cy-gb	42) neu adran 28 o Ddeddf y Gwasanaeth lechyd Gwladol 2 00 6 (p. 

en-gb	41);
cy-gb	41);

en-gb	a L ocal H ealth B oard established under section 11 of the N ational H ealth Service (Wales) Act 2006 (c. 
cy-gb	Bwrdd lechyd Lleol a sefydlwyd o dan adran 11 o Ddeddf y Gwasanaeth lechyd Gwladol (Cymru) 2 00 6 (p. 

en-gb	42);
cy-gb	42);

en-gb	a N ational H ealth Service Trust established under section 1 8 of the N ational H ealth Service (Wales) Act 2006 (c. 
cy-gb	Ymddiriedolaeth Gwasanaeth lechyd Gwladol a sefydlwyd o dan adran 18 o Ddeddf y Gwasanaeth lechyd Gwladol (Cymru) 2 00 6 (p. 

en-gb	42) or section 25 of the N ational H ealth Service Act 2006 (c. 
cy-gb	42) neu adran 25 o Ddeddf y Gwasanaeth lechyd Gwladol 2 00 6 (p. 

en-gb	41);
cy-gb	41);

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 215 
cy-gb	215 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	a strategic planning panel established under section 60D of the Planning and Compulsory Purchase Act 2004 (c. 
cy-gb	panel cynllunio strategol a sefydlwyd o dan adran 6 0 D o Ddeddf Cynllunio a Phrynu Gorfodol 2 00 4 (p. 

en-gb	5);
cy-gb	5);

en-gb	a person specified for the purposes of this paragraph by the Welsh Ministers by regulations.
cy-gb	person a bennir at ddibenion y paragraff hwn gan Weinidogion Cymru drwy reoliadau.

en-gb	(5) In this paragraph, references to a public body include—
cy-gb	(5) Yn y paragraff hwn, mae cyfeiriadau at gorff cyhoeddus yn cynnwys—

en-gb	a company in which all the shares are owned by such a body;
cy-gb	cwmni y mae corff o’r fath yn berchen ar ei holl gyfranddaliadau;

en-gb	a wholly-owned subsidiary of such a company.
cy-gb	is-gwmni dan berchnogaeth lwyr cwmni o’r fath.

en-gb	Relief for ac qu isitions b y certain h ealt h service b odies
cy-gb	Rhyddhad ar gyfer caffaeliadau gan gyrff penodol y gwasanaeth iechyd

en-gb	2 A land transaction is relieved from tax if the buyer is any of the following—
cy-gb	2 M ae trafodiad tir wedi ei ryddhau rhag treth os yw’r prynwr yn unrhyw un o’r canlynol—

en-gb	a L ocal H ealth B oard established under section 11 of the N ational H ealth Service (Wales) Act 2006 (c. 
cy-gb	Bwrdd lechyd Lleol a sefydlwyd o dan adran 11 o Ddeddf y Gwasanaeth lechyd Gwladol (Cymru) 2 00 6 (p. 

en-gb	42);
cy-gb	42);

en-gb	a Special H ealth Authority established established under section 22 of that Act;
cy-gb	Awdurdod lechyd Arbennig a sefydlwyd o dan adran 22 o’r Ddeddf honno;

en-gb	a N ational H ealth Service Trust established under section 18 of that Act;
cy-gb	Ymddiriedolaeth Gwasanaeth lechyd Gwladol a sefydlwyd o dan adran 18 o’r Ddeddf honno;

en-gb	a person specified for the purposes of this paragraph by the Welsh Ministers by regulations.
cy-gb	person a bennwyd at ddibenion y paragraff hwn gan Weinidogion Cymru drwy reoliadau.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 216 
cy-gb	216 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 21
cy-gb	ATODLEN 21

en-gb	(as introd u ced by section 30(1))
cy-gb	(a gyflwynir gan adran 30(1))

en-gb	C O MP UL S ORY P UR C H AS E RELIEF A N D P L A NNING OBLIG AT ION S RELIEF 
cy-gb	RHYDDHAD PRYNU GORFODOL A RHYDDHAD RHWY M EDIGAETHAU CYNLLUNIO

en-gb	Relief for co mpu lsor y pu rc h ase facilitatin g develo pm ent
cy-gb	Rhyddhad i bryniant gorfodol sy'n hwyluso datblygiad

en-gb	1 (1) A compulsory purchase facilitating development is relieved from tax.
cy-gb	1 (1) M ae pryniant gorfodol sy’n hwyluso datblygiad wedi ei ryddhau rhag treth.

en-gb	I n this paragraph— 
cy-gb	Yn y paragraff hwn—

en-gb	“compulsory purchase facilitating development” (“ p r y niant g orfodol s y 'n hwy l u so dat b l yg iad ”) means a land transaction under which the buyer ac q uires a chargeable interest pursuant to a compulsory purchase order made by the buyer for the purpose of facilitating development by another person;
cy-gb	ystyr “pryniant gorfodol sy’n hwyluso datblygiad (“ c om p ulsory p ur c hase fa c ilitating de v elo p ment ”) yw trafodiad tir y mae’r prynwr, oddi tano, yn caffael buddiant trethadwy yn unol â gorchymyn prynu gorfodol a wneir gan y prynwr at ddiben hwyluso datblygiad gan berson arall.

en-gb	“development” (“ dat b l yg iad ”) has the meaning given by the Town and Country Planning Act 1990 (c. 8 ) (see section 55 of that Act).
cy-gb	mae i “datblygiad” yr ystyr a roddir i “de v elopment” gan Ddeddf Cynllunio Gwlad a Thref 199 0 (p. 8) (gweler adran 55 o’r Ddeddf honno);

en-gb	F or the purposes of sub-paragraph (2), it does not matter how the ac q uisition is effected (so that the provision applies where the ac q uisition is effected by agreement). 
cy-gb	At ddibenion is-baragraff (2), nid oes wahaniaeth sut y rhoddir effaith i’r caffaeliad (fel bod y ddarpariaeth yn gymwys pan roddir effaith i’r caffaeliad drwy gytundeb).

en-gb	Relief for co mp liance w it h p lannin g o b li g ations
cy-gb	Rhyddhad am gydymffurfio a rhwymedigaethau c ynllunio

en-gb	2 (1) A land transaction that is entered into in order to comply with a planning obligation or a modification of a planning obligation is relieved from tax if—
cy-gb	2 (1) M ae trafodiad tir yr ymrwymir iddo er mwyn cydymffurfio â rhwymedigaeth gynllunio neu addasiad i rwymedigaeth gynllunio wedi ei ryddhau rhag treth os yw—

en-gb	the planning obligation or modification is enforceable against the seller,
cy-gb	y rhwymedigaeth gynllunio neu’r addasiad yn orfodadwy yn erbyn y gwerthwr,

en-gb	the buyer is a public body, and
cy-gb	y prynwr yn gorff cyhoeddus, ac

en-gb	the effective date of the transaction falls within the period of 5 years beginning with the date on which the planning obligation was entered into or modified.
cy-gb	y dyddiad y mae’r trafodiad yn cael effaith o fewn y cyfnod o 5 mlynedd sy’n dechrau â’r dyddiad yr ymrwymwyd i’r rhwymedigaeth gynllunio neu y’i haddaswyd.

en-gb	I n this paragraph— 
cy-gb	Yn y paragraff hwn—

en-gb	“modification” (“ addasiad ”) of a planning obligation means modification as mentioned in section 106A(1) (modification and discharge of planning obligations) of the Town and Country Planning Act 1990 (c. 
cy-gb	ystyr “addasiad” (“ modifi c ation ”) i rwymedigaeth gynllunio yw addasiad a grybwyllir yn adran 1 0 6A(1) (addasu a chyflawni rhwymedigaethau cynllunio) o Ddeddf Cynllunio Gwlad a Thref 199 0 (p. 

en-gb	8 );
cy-gb	8);

en-gb	“planning obligation” (“ r hwym edi g aet h gy nll u nio ”) means a planning obligation within the meaning of section 106 of that Act that is entered into in accordance with subsection (9) of that section (matters relating to the form and execution of the instrument effecting the planning obligation).
cy-gb	ystyr “rhwymedigaeth gynllunio” yw rhwymedigaeth gynllunio o fewn yr ystyr a roddir i “planning obligation” gan adran 1 0 6 o’r Ddeddf honno yr ymrwymir iddi yn unol ag is-adran (9) o’r adran honno (materion sy’n ymwneud â ffurf a gweithrediad yr offeryn sy’n rhoi effaith i’r rhwymedigaeth gynllunio).

en-gb	The following are public bodies for the purposes of this paragraph—
cy-gb	M ae’r canlynol yn gyrff cyhoeddus at ddibenion y paragraff hwn— 

en-gb	a county or county borough council constituted under section 21 of the L ocal G overnment Act 1972 (c. 
cy-gb	cyngor sir neu gyngor bwrdeistref sirol a gyfansoddwyd o dan adran 21 o Ddeddf Llywodraeth Leol 1972 (p. 

en-gb	70);
cy-gb	7 0 );

en-gb	a Special H ealth Authority established under section 22 of the N ational H ealth Service (Wales) Act 2006 (c. 
cy-gb	Awdurdod lechyd Arbennig a sefydlwyd o dan adran 22 o Ddeddf y Gwasanaeth lechyd Gwladol (Cymru) 2 00 6 (p. 

en-gb	42);
cy-gb	42);

en-gb	a L ocal H ealth B oard established under section 11 of that Act;
cy-gb	Bwrdd lechyd Lleol a sefydlwyd o dan adran 11 o’r Ddeddf honno;

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 217 
cy-gb	217 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	a N ational H ealth Service Trust established under section 18 of that Act;
cy-gb	Ymddiriedolaeth Gwasanaeth lechyd Gwladol a sefydlwyd o dan adran 18 o’r Ddeddf honno;

en-gb	a person specified for the purposes of this paragraph by the Welsh Ministers by regulations.
cy-gb	person a bennir at ddibenion y paragraff hwn gan Weinidogion Cymru drwy reoliadau.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 218 
cy-gb	218 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 22
cy-gb	ATODLEN 22

en-gb	(as introd u ced b y section 30(1))
cy-gb	(a gyflwynir gan adran 30(1))

en-gb	M I SC ELL A NEOU S RELIEF S
cy-gb	R H YDD H ADAU A M RYWIOL

en-gb	Li gh t h o u ses reliefs
cy-gb	Rhyddhadau goleudai

en-gb	1 A land transaction entered into by or under the direction of the Secretary of State for the purposes of carrying into effect Part 8 of the Merchant Shipping Act 1995 (c. 
cy-gb	1 M ae trafodiad tir yr ymrwymir iddo drwy neu o dan gyfarwyddyd yr Ysgrifennydd Gwladol at ddibenion rhoi effaith i Ran 8 o Ddeddf Llongau M asnach 1995 (p. 

en-gb	21) (lighthouses) is relieved from tax.
cy-gb	21) (goleudai) wedi ei ryddhau rhag treth.

en-gb	2 (1) A land transaction entered into by or under the direction of the Trinity H ouse for the purpose of carrying out the services referred to in section 221(1) of the Merchant Shipping Act 1995 (c. 
cy-gb	2 (1) M ae trafodiad tir yr ymrwymir iddo drwy neu o dan gyfarwyddyd Trinity H ouse at ddiben cyflawni’r gwasanaethau y cyfeirir atynt yn adran 221(1) o Ddeddf Llongau M asnach 1995 (p. 

en-gb	21) is relieved from tax.
cy-gb	21) wedi ei ryddhau rhag treth.

en-gb	(2) I n this paragraph, “the Trinity H ouse” has the meaning given by section 223 of the Merchant Shipping Act 1995 (c. 
cy-gb	(2) Yn y paragraff hwn, mae i “Trinity H ouse” yr ystyr a roddir gan adran 223 o Ddeddf Llongau M asnach 1995 (p. 

en-gb	21).
cy-gb	21).

en-gb	V isitin g forces and international m ilitar y h ead qu arters reliefs 
cy-gb	Rhyddhad lluoedd arfog sy'n ymweld a rhyddhad pencadlysoedd milwrol rhyngwladol

en-gb	3 A land transaction entered into with a view to—
cy-gb	3 M ae trafodiad tir yr ymrwymir iddo gyda’r nod o—

en-gb	building or enlarging barracks or camps for a visiting force,
cy-gb	adeiladu neu ehangu barics neu wersylloedd ar gyfer llu arfog sy’n ymweld,

en-gb	facilitating the training of a visiting force, or
cy-gb	hwyluso hyfforddi llu arfog sy’n ymweld, neu

en-gb	promoting the health or efficiency of a visiting force, 
cy-gb	hybu iechyd neu effeithlonrwydd llu arfog sy’n ymweld, 

en-gb	is relieved from tax.
cy-gb	wedi ei ryddhau rhag treth.

en-gb	4 (1) Paragraph 3 has effect in relation to a designated international military head q uarters as if —
cy-gb	4 (1) M ae paragraff 3 yn cael effaith mewn perthynas â phencadlys milwrol rhyngwladol dynodedig fel pe bai—

en-gb	the head q uarters were a visiting force of a designated country, and
cy-gb	y pencadlys yn lu arfog sy’n ymweld o wlad ddynodedig, a

en-gb	the members of that force consisted of such of the persons serving at or attached to the head q uarters as are members of the armed forces of a designated country.
cy-gb	aelodau’r llu arfog hwnnw yn cynnwys y personau hynny sy’n gwasanaethu yn y pencadlys, neu sy’n gysylltiedig ag ef, sy’n aelodau o luoedd arfog gwlad ddynodedig.

en-gb	(2) I n this paragraph, “designated” means designated for the purpose in q uestion by or under any O rder in Council made to give effect to an international agreement.
cy-gb	(2) Yn y paragraff hwn, ystyr “dynodedig” yw dynodedig at y diben o dan sylw drwy neu o dan unrhyw Orchymyn yn y Cyfrin Gyngor a wneir i roi effaith i gytundeb rhyngwladol.

en-gb	5 I n paragraphs 3 and 4, “visiting force” means any body, contingent or detachment of a country ' s forces which is for the time being or is to be present in the U nited K ingdom on the invitation of H er Ma j esty ' s G overnment in the U nited K ingdom.
cy-gb	5 Ym mharagraffau 3 a 4, ystyr “llu arfog sy’n ymweld” yw unrhyw gorff, mintai neu ddidoliad o luoedd arfog gwlad sydd am y tro yn bresennol, neu a fydd yn bresennol, yn y Deyrnas Unedig drwy wahoddiad Llywodraeth Ei M awrhydi yn y Deyrnas Unedig.

en-gb	Relief for p ro p ert y acce p ted in satisfaction of tax
cy-gb	Rhyddhad ar gyfer eiddo a dderbynnir i dalu treth

en-gb	6 A land transaction—
cy-gb	6 M ae trafodiad tir—

en-gb	which is entered into under section 9 of the N ational H eritage Act 19 8 0 (c. 
cy-gb	yr ymrwymir iddo o dan adran 9 o Ddeddf Treftadaeth Genedlaethol 1980 (p. 

en-gb	17) (disposal of property accepted by the Commissioners for R evenue and Customs in satisfaction of inheritance tax) and by which property is transferred to a person mentioned in subsection (2) of that section, or
cy-gb	17) (gwaredu eiddo a dderbynnir gan y Comisiynwyr Cyllid a Thollau i dalu treth etifeddiant) ac y trosglwyddir eiddo drwyddo i berson a grybwyllir yn is-adran (2) o’r adran honno, neu

en-gb	which is entered into under subsection (4) of that section, 
cy-gb	yr ymrwymir iddo o dan is-adran (4) o’r adran honno, 

en-gb	is relieved from tax.
cy-gb	wedi ei ryddhau rhag treth.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 219 
cy-gb	219 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	Tr u n k roads relief
cy-gb	Rhyddhad cefnffyrdd

en-gb	7 (1) A land transaction to which the Welsh Ministers are a party, or to which the Secretary of
cy-gb	7 (1) M ae trafodiad tir y mae Gweinidogion Cymru yn barti iddo, neu y mae’r Ysgrifennydd

en-gb	State is a party, is relieved from tax if—
cy-gb	Gwladol yn barti iddo, wedi ei ryddhau rhag treth—

en-gb	it relates to a highway or proposed highway which is, or is to become, a trunk road, and
cy-gb	os yw’n ymwneud â phriffordd neu briffordd arfaethedig sy’n gefnffordd neu a fydd yn gefnffordd, a

en-gb	but for this paragraph tax would be payable in respect of the transaction as an expense incurred by the Welsh Ministers or the Secretary of State under the H ighways Act 19 8 0 (c. 
cy-gb	oni bai am y paragraff hwn, pe byddai treth yn daladwy mewn cysylltiad â’r trafodiad fel traul yr eir iddo gan Weinidogion Cymru neu’r Ysgrifennydd Gwladol o dan Ddeddf Priffyrdd 198 0 (p. 

en-gb	66).
cy-gb	66).

en-gb	(2) In this paragraph—
cy-gb	(2) Yn y paragraff hwn—

en-gb	“highway” (“ p riffordd ”) has the meaning given by section 32 8 of the H ighways Act 19 8 0 (c. 
cy-gb	mae i “priffordd” yr ystyr a roddir i “highway” gan adran 328 o’r Ddeddf honno;

en-gb	66);
cy-gb	66);

en-gb	“proposed highway” (“ p riffordd arfaet h edi g ”) has the meaning given by section 329(1) of that Act;
cy-gb	mae i “priffordd arfaethedig” yr ystyr a roddir i “proposed highway” gan adran 329(1) o’r Ddeddf honno.

en-gb	“trunk road” (“ cefnffordd ”) has the meaning given by section 329(1) of that Act.
cy-gb	mae i “cefnffordd” yr ystyr a roddir i “trun k road” gan adran 329(1) o Ddeddf Priffyrdd 198 0 (p. 

en-gb	Relief for ac qu isitions by b odies esta b lis h ed for national pu r p oses
cy-gb	Rhyddhad ar gyfer caffaeliadau gan gyrff a sefydlir at ddi b enion cenedlaethol

en-gb	8 A land transaction is relieved from tax if the buyer is any of the following— 
cy-gb	8 M ae trafodiad tir wedi ei ryddhau rhag treth os yw’r prynwr yn un neu ragor o’r canlynol—

en-gb	the Trustees of the B ritish Museum;
cy-gb	Ymddiriedolwyr yr Amgueddfa Brydeinig;

en-gb	the Trustees of the N ational H eritage Memorial F und;
cy-gb	Ymddiriedolwyr Cronfa Goffa’r Dreftadaeth Genedlaethol;

en-gb	the Trustees of the N atural H istory Museum.
cy-gb	Ymddiriedolwyr yr Amgueddfa Astudiaethau Natur.

en-gb	Relief for ac qu isitions in conse qu ence of reor g anisation of p arlia m entar y constit u encies
cy-gb	Rhyddhad ar gyfer caffaeliadau o ganlyniad i ad-drefnu etholaethau seneddol

en-gb	9 (1) A land transaction is relieved from tax where an O rder in Council is made under the
cy-gb	9 (1) M ae trafodiad tir wedi ei ryddhau rhag treth pan wneir Gorchymyn yn y Cyfrin Gyngor

en-gb	Parliamentary Constituencies Act 19 8 6 (c. 
cy-gb	o dan Ddeddf Etholaethau Seneddol 1986 (p. 

en-gb	56) (orders specifying new parliamentary constituencies) and where—
cy-gb	56) (gorchmynion sy’n pennu etholaethau seneddol newydd) ac—

en-gb	the seller is an existing local constituency association, and
cy-gb	pan fo’r gwerthwr yn gymdeithas etholaeth leol sy’n bodoli eisoes, a

en-gb	the buyer is—
cy-gb	pan fo’r prynwr—

en-gb	a new association that is a successor to the existing association, or
cy-gb	yn gymdeithas newydd sy’n olynu’r gymdeithas sy’n bodoli eisoes, neu

en-gb	a related body to the existing association that as soon as practicable transfers the interest or right to a new association that is a successor to the existing association.
cy-gb	yn gorff perthynol i’r gymdeithas sy’n bodoli eisoes sy’n trosglwyddo’r buddiant neu’r hawl, cyn gynted ag y bo’n ymarferol, i gymdeithas newydd sy’n olynu’r gymdeithas sy’n bodoli eisoes,

en-gb	Where sub-paragraph (1)(b)(ii) applies, the land transaction giving effect to the transfer mentioned in that sub-paragraph is also relieved.
cy-gb	Pan fo is-baragraff (1)(b)(ii) yn gymwys, mae’r trafodiad tir sy’n rhoi effaith i’r trosglwyddiad a grybwyllir yn yr is-baragraff hwnnw wedi ei ryddhau hefyd.

en-gb	In this paragraph—
cy-gb	Yn y paragraff hwn—

en-gb	“existing local constituency association” (“ c ym deit h as et h olaet h leol s y 'n b odoli eisoes ”) means a local constituency association whose area was the same, or substantially the same, as the area of a former parliamentary constituency or two or more such constituencies immediately before the relevant date;
cy-gb	ystyr “cymdeithas etholaeth leol sy’n bodoli eisoes” (“ e x isting lo c al c onstituen c y asso c iation ”) yw cymdeithas etholaeth leol yr oedd ei hardal yr un ardal, neu’r un ardal i raddau helaeth, ag ardal etholaeth seneddol flaenorol neu ddwy neu ragor o etholaethau o’r fath yn union cyn y dyddiad perthnasol;

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 220 
cy-gb	220 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	“former parliamentary constituency” (“ etholaeth seneddol flaenorol ”) means an area that, for the purposes of parliamentary elections, was a constituency immediately before the relevant date but is no longer such a constituency after that date;
cy-gb	ystyr “etholaeth seneddol flaenorol” (“ former p arliamentary c onstituen c y ”) yw ardal a oedd, at ddibenion etholiadau seneddol, yn etholaeth yn union cyn y dyddiad perthnasol ond nad yw mwyach yn etholaeth o’r fath ar ôl y dyddiad hwnnw;

en-gb	“local constituency association” ( " c y mdeithas etholaeth leol " ) means an unincorporated association (whether described as an association, a branch or otherwise) whose primary purpose is to further the aims of a political party in an area that is or was the same or substantially the same as the area of a parliamentary constituency or two or more parliamentary constituencies;
cy-gb	ystyr “cymdeithas etholaeth leol” (“ lo c al c onstituen c y asso c iation ”) yw cymdeithas anghorfforedig (pa un a yw wedi ei disgrifio fel cymdeithas, cangen neu fel arall) sydd â’r prif ddiben o hybu nodau plaid wleidyddol mewn ardal sydd neu a oedd yr un ardal, neu’r un ardal i raddau helaeth, ag ardal etholaeth seneddol neu ddwy neu ragor o etholaethau seneddol;

en-gb	“new association” ( " c y mdeithas ne wy dd " ) means a local constituency association whose area is the same, or substantially the same, as that of a new parliamentary constituency or two or more such constituencies immediately after the relevant date;
cy-gb	ystyr “cymdeithas newydd” (“ new asso c iation ”) yw cymdeithas etholaeth leol y mae ei hardal yr un ardal, neu’r un ardal i raddau helaeth, ag ardal etholaeth seneddol newydd neu ddwy neu ragor o etholaethau o’r fath yn union ar ôl y dyddiad perthnasol;

en-gb	“new parliamentary constituency” ( " etholaeth seneddol ne wy dd " ) means an area that, for the purposes of parliamentary elections, is such a constituency after the relevant date but was not such a constituency immediately before that date;
cy-gb	ystyr “etholaeth seneddol newydd” (“ new p arliamentary c onstituen c y ”) yw ardal sydd, at ddibenion etholiadau seneddol, yn etholaeth o’r fath ar ôl y dyddiad perthnasol ond nad oedd yn etholaeth o’r fath yn union cyn y dyddiad hwnnw.

en-gb	“related body” ( " corff perth y nol " ), in relation to a local constituency association, means a body (whether corporate or unincorporated) that is an organ of the political party concerned;
cy-gb	ystyr “corff perthynol” (“ related b ody ”), mewn perthynas â chymdeithas etholaeth leol, yw corff (pa un ai’n gorfforedig neu’n anghorfforedig) sy’n gweithredu ar ran y blaid wleidyddol o dan sylw;

en-gb	“relevant date” ( " d y ddiad perthnasol " ) means the date which the O rder mentioned in sub-paragraph (1) comes into operation (see section 4(6) of the Parliamentary Constituencies Act 19 8 6 (c. 
cy-gb	ystyr “dyddiad perthnasol” (“ rele v ant date ”) yw’r dyddiad y daw’r Gorchymyn a grybwyllir yn is-baragraff (1) i rym (gweler adran 4(6) o Ddeddf Etholaethau Seneddol 1986 (p. 

en-gb	56)).
cy-gb	56));

en-gb	(4) F or the purposes of this paragraph, a new association is a successor to an existing association if any part of the existing association ' s area is comprised in the new association ' s area.
cy-gb	(4) At ddibenion y paragraff hwn, mae cymdeithas newydd yn olynydd i gymdeithas sy’n bodoli eisoes os yw unrhyw ran o ardal y gymdeithas sy’n bodoli eisoes wedi ei chynnwys yn ardal y gymdeithas newydd.

en-gb	Bu ildin g societies relief 
cy-gb	Rhyddhad c ymdeithasau adeiladu

en-gb	10 (1) A land transaction is relieved from tax if it is effected by or in conse q uence of—
cy-gb	10 (1) M ae trafodiad tir wedi ei ryddhau rhag treth os rhoddir effaith iddo gan neu o ganlyniadi—

en-gb	an amalgamation of two or more building societies under section 93 of the B uilding Societies Act 19 8 6 (c. 
cy-gb	cyfuno dwy gymdeithas adeiladu neu ragor o dan adran 93 o Ddeddf Cymdeithasau Adeiladu 1986 (p. 

en-gb	53) (amalgamation), or
cy-gb	53) (cyfuno), neu

en-gb	a transfer of engagements between building societies under section 94 of that Act (transfer of engagements).
cy-gb	trosglwyddo ymrwymiadau rhwng cymdeithasau adeiladu o dan adran 94 o’r Ddeddf honno (trosglwyddo ymrwymiadau).

en-gb	(2) In this paragraph, “building society” has the meaning given by section 119(1) of the B uilding Societies Act 19 8 6 (c. 
cy-gb	(2) Yn y paragraff hwn, mae i “cymdeithas adeiladu” yr ystyr a roddir i “building society” gan adran 119(1) o Ddeddf Cymdeithasau Adeiladu 1986 (p. 

en-gb	53).
cy-gb	53).

en-gb	F riendl y societies relief 
cy-gb	Rhyddhad c ymdeithasau c yfeillgar

en-gb	11 (1) A land transaction is relieved from tax if it is effected by or in conse q uence of—
cy-gb	11 (1) M ae trafodiad tir wedi ei ryddhau rhag treth os rhoddir effaith iddo gan neu o ganlyniad i—

en-gb	an amalgamation of two or more registered societies under section 8 2 of the F riendly Societies Act 1974 (c. 
cy-gb	cyfuno dwy gymdeithas gofrestredig neu ragor o dan adran 82 o Ddeddf Cymdeithasau Cyfeillgar 1974 (p. 

en-gb	46) (the “1974 Act”) (amalgamation and transfer of engagements),
cy-gb	46) (“Deddf 1974”) (cyfuno a throsglwyddo ymrwymiadau),

en-gb	a transfer of engagements under that section,
cy-gb	trosglwyddo ymrwymiadau o dan yr adran honno,

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 221 
cy-gb	221 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	an amalgamation of two or more friendly societies under section 8 5 of the F riendly Societies Act 1992 (c. 
cy-gb	cyfuno dwy gymdeithas gyfeillgar neu ragor o dan adran 85 o Ddeddf Cymdeithasau Cyfeillgar 1992 (p. 

en-gb	40) (the “1992 Act”) (amalgamation of friendly societies),
cy-gb	4 0 ) (“Deddf 1992”) (cyfuno cymdeithasau cyfeillgar),

en-gb	a transfer of the engagements of a friendly society under section 8 6 of the 1992 Act (transfer of engagements by or to friendly society), or
cy-gb	trosglwyddo ymrwymiadau cymdeithas gyfeillgar o dan adran 86 o Ddeddf 1992 (trosglwyddo ymrwymiadau gan gymdeithas gyfeillgar neu iddi), neu

en-gb	a transfer of the engagements of a friendly society pursuant to a direction given by the appropriate authority under section 90 of the 1992 Act (power of appropriate authority to effect transfer of engagement).
cy-gb	trosglwyddo ymrwymiadau cymdeithas gyfeillgar yn unol â chyfarwyddyd a roddir gan yr awdurdod priodol o dan adran 9 0 o Ddeddf 1992 (p*er awdurdod priodol i roi effaith i drosglwyddo ymrwymiadau).

en-gb	(2) In this paragraph—
cy-gb	(2) Yn y paragraff hwn—

en-gb	“appropriate authority” (“ awd u rdod p riodol " ) has the meaning given by section 119 of the 1992 Act;
cy-gb	mae i “awdurdod priodol” yr ystyr a roddir i “appropriate authority” gan adran 119 o Ddeddf 1992;

en-gb	“friendly society” ("c ym deithas g y feillgar " ) has the meaning given by section 116 of the 1992 Act;
cy-gb	mae i “cymdeithas gyfeillgar” yr ystyr a roddir i “friendly society” gan adran 116 o Ddeddf 1992;

en-gb	“registered”(“ cofrestredig " ) in relation to a society, has the meaning given by section 111 of the 1974 Act.
cy-gb	mae i “cofrestredig”, mewn perthynas â chymdeithas, yr ystyr a roddir i “registered” gan adran 111 o Ddeddf 1974.

en-gb	C o-o p erative and co mmu nit y b enefit societ y and credit u nion relief 
cy-gb	Rhyddhad cymdeithasau cydweithredol a chymdeithasau budd cymunedol a rhyddhad undebau credyd

en-gb	12 (1) A land transaction is relieved from tax if it is effected by or in conse q uence of—
cy-gb	12 (1) M ae trafodiad tir wedi ei ryddhau rhag treth os rhoddir effaith iddo gan neu o ganlyniad i—

en-gb	a transfer by a registered society of its engagements to another registered society in accordance with section 110 of the Co-operative and Community B enefit Societies Act 2014 (c. 
cy-gb	cymdeithas gofrestredig yn trosglwyddo ei hymrwymiadau i gymdeithas gofrestredig arall yn unol ag adran 11 0 o Ddeddf Cymdeithasau Cydweithredol a Chymdeithasau B udd Cymunedol 2 0 14 (p. 

en-gb	14) (the “2014 Act”) (transfer of engagements between societies),
cy-gb	14) (“Deddf 2 0 14”) (trosglwyddo ymrwymiadau rhwng cymdeithasau),

en-gb	a conversion of a registered society into a company in accordance with section 112 of the 2014 Act (conversion of society into a company, amalgamation with a company etc.),
cy-gb	trosi cymdeithas gofrestredig yn gwmni yn unol ag adran 112 o Ddeddf 2 0 14 (trosi cymdeithas yn gwmni, cyfuno â chwmni etc.),

en-gb	an amalgamation of a registered society with a company in accordance with that section, or
cy-gb	cyfuno cymdeithas gofrestredig gyda chwmni yn unol â’r adran honno, neu

en-gb	a transfer by a registered society of the whole of its engagements to a company in accordance with that section.
cy-gb	trosglwyddo gan gymdeithas gofrestredig ei holl ymrwymiadau i gwmni yn unol â’r adran honno.

en-gb	In sub-paragraph (1), “registered society” means a registered society within the meaning given by section 1(1) of the 2014 Act, but in paragraphs (b) to (d) of that sub-paragraph it does not include a society registered as a credit union under that Act by virtue of section 1 of the Credit U nions Act 1979 (c. 
cy-gb	Yn is-baragraff (1), ystyr “cymdeithas gofrestredig” yw cymdeithas gofrestredig o fewn yr ystyr a roddir i “registered society” gan adran 1(1) o Ddeddf 2 0 14, ond ym mharagraffau (b) i (d) o’r is-baragraff hwnnw nid yw’n cynnwys cymdeithas a gofrestrwyd fel undeb credyd o dan y Ddeddf honno yn rhinwedd adran 1 o Ddeddf Undebau Credyd 1979 (p. 

en-gb	34) (the “1979 Act”).
cy-gb	34) (“Deddf 1979”).

en-gb	n so far as it applies to a credit union, sub-paragraph (1)(a) has effect as if the reference to section 110 of the 2014 Act were a reference to that section as it has effect sub j ect to section 21 of the 1979 Act (additional provisions relating to amalgamations and transfers of engagements).
cy-gb	I’r graddau y mae’n berthnasol i undeb credyd, mae is-baragraff (1)(a) yn cael effaith fel pe bai’r cyfeiriad at adran 11 0 o Ddeddf 2 0 14 yn gyfeiriad at yr adran honno fel y mae’n cael effaith yn ddarostyngedig i adran 21 o Ddeddf 1979 (darpariaethau ychwanegol yn ymwneud â chyfuno a throsglwyddo ymrwymiadau).

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 222 
cy-gb	222 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 23
cy-gb	ATODLEN 23

en-gb	(as introd u ced by section 76)
cy-gb	(a gyflwynir gan adran 76)

en-gb	AM EN DM EN TS T O T HE TA X C OLLE CT ION A N D MA N A GE M EN T (WA LE S) ACT 2016
cy-gb	DIWYGIADAU I DDEDDF CASGLU A RHEOLI TRETHI (CY M RU) 2016

en-gb	1 TCMA is amended as follows.
cy-gb	1 M ae DCRhT wedi ei diwygio fel a ganlyn.

en-gb	2 I n section 1 (overview of Act), after paragraph (b) insert—
cy-gb	2 Yn adran 1 (trosolwg o’r Ddeddf), ar ôl paragraff (b) mewnosoder—

en-gb	“(ba) Part 3A makes provision about counteracting avoidance arrangements in relation to devolved taxes;”.
cy-gb	“(ba) mae Rhan 3A yn gwneud darpariaeth ynghylch gwrthweithio trefniadau osgoi trethi mewn perthynas â threthi datganoledig;”.

en-gb	3 I n the Welsh text, in section 37 (overview of Part), in paragraph (f), for “ymwared” substitute “ryddhad”.
cy-gb	3 Yn y testun Cymraeg, yn adran 37 (trosolwg o’r Rhan), ym mharagraff (f), yn lle “ymwared” rhodder “ryddhad”.

en-gb	4 I n Chapter 2 of Part 3, in the chapter heading omit “TA X PA YER ”.
cy-gb	4 Ym M hennod 2 o Ran 3, ym mhennawd y bennod hepgorer “TRETHDALWR”.

en-gb	5 I n section 38 (duty to keep and preserve records)—
cy-gb	5 Yn adran 38 (dyletswydd i gadw cofnodion a’u storio’n ddiogel)—

en-gb	(a) in subsection (1)—
cy-gb	(a) yn is-adran (1)—

en-gb	in paragraph (a), for the words from “make” to the end substitute “demonstrate that the tax return is correct and complete,”;
cy-gb	ym mharagraff (a), yn lle’r geiriau o “ddychwelyd” i’r diwedd rhodder “ddangos bod y ffurflen dreth yn gywir ac yn gyflawn,”;

en-gb	for paragraph (b) substitute—
cy-gb	yn lle paragraff (b) rhodder—

en-gb	“(b) preserve any records that may be needed for that purpose.”;
cy-gb	“(b) storio unrhyw gofnodion y gall fod eu hangen at y diben hwnnw yn ddiogel.”;

en-gb	(b) in subsection (2)—
cy-gb	(b) yn is-adran (2)—

en-gb	for “day”, in both places where it occurs, substitute “date”;
cy-gb	yn lle “diwrnod”, yn y tri lle y mae’n ymddangos, rhodder “dyddiad”;

en-gb	in paragraph (b), for the words from “W R A” to the end substitute “the en q uiry period ends (see section 43(1A)).”;
cy-gb	ym mharagraff (b), yn lle’r geiriau o “pan fydd” i’r diwedd rhodder “fydd cyfnod yr ymholiad yn dod i ben (gweler adran 43(1A)).”;

en-gb	(c) for subsection (3) substitute—
cy-gb	(c) yn lle is-adran (3) rhodder—

en-gb	“(3) The “relevant date” is the sixth anniversary of whichever is the later of—
cy-gb	“(3) Ystyr y “dyddiad perthnasol” yw 6 mlynedd i ba un bynnag o’r canlynol sydd hwyraf—

en-gb	the filing date, and
cy-gb	y dyddiad ffeilio, a

en-gb	if the return has been made and subse q uently amended under section 41, the date on which notice of amendment is given under that section.
cy-gb	os dychwelwyd y ffurflen dreth a’i diwygio wedi hynny o dan adran 41, y dyddiad y rhoddir hysbysiad o’r diwygiad o dan yr adran honno.

en-gb	(3A) B ut if W R A specifies an earlier date under this subsection, the “relevant date” means the date specified.”;
cy-gb	(3A) Ond os yw ACC yn pennu dyddiad cynharach o dan yr is-adran hon, ystyr y “dyddiad perthnasol” yw’r dyddiad a bennir.”;

en-gb	(d) in subsection (4)—
cy-gb	(d) yn is-adran (4)—

en-gb	for “days” substitute “dates”;
cy-gb	yn lle “diwrnodau” rhodder “dyddiadau”;

en-gb	for “(3)(b)” substitute “(3A)”;
cy-gb	yn lle “(3)(b)” rhodder “(3A)”;

en-gb	(e) for subsection (5) substitute—
cy-gb	(e) yn lle is-adran (5) rhodder—

en-gb	“(5) I n this Chapter, “records” includes supporting documents (for example, accounts, books, deeds, contracts, vouchers and receipts).”;
cy-gb	“(5) Yn y Bennod hon, mae “cofnodion” yn cynnwys dogfennau ategol (er enghraifft, cyfrifon, llyfrau, gweithredoedd, contractau, talebau a derbynebau).”;

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 223 
cy-gb	223 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	omit subsections (6) to ( 8 );
cy-gb	hepgorer is-adrannau (6) i (8);

en-gb	the section heading becomes “Duty to keep and preserve records: 
cy-gb	mae pennawd yr adran yn newid i “Dyletswydd i gadw cofnodion a’u storio’n ddiogel: 

en-gb	cases where a tax return is re q uired”.
cy-gb	achosion pan fo’n ofynnol dychwelyd ffurflen dreth”.

en-gb	6 After section 3 8 insert—
cy-gb	6 Ar ôl adran 38 mewnosoder—

en-gb	" 3 8A Du ty to k eep and preser v e records: 
cy-gb	" 3 8A Dyletswydd i gadw cofnodion a ' u storio ' n ddiogel: 

en-gb	l and transactions in respect of wh ic h no tax ret u rn is re qu ired. 
cy-gb	trafodiadau tir nad oes angen dychwelyd ffurflen dreth mewn cysylltiad a hwy

en-gb	(1) This section applies in relation to a land transaction, other than a transaction of a type listed in section 65(4) of LTTA, in respect of which no tax return is re q uired to be made.
cy-gb	(1) Mae’r adran hon yn gymwys mewn perthynas â thrafodiad tir, ac eithrio trafodiad o fath a restrir yn adran 65(4) o DTTT, nad yw’n ofynnol dychwelyd ffurflen dreth mewn cysylltiad ag ef.

en-gb	(2) The buyer in a land transaction in relation to which this section applies must—
cy-gb	(2) Rhaid i’r prynwr mewn trafodiad tir y mae’r adran hon yn gymwys iddo—

en-gb	keep any records that may be needed to enable the buyer to demonstrate that no tax return is re q uired to be made, and
cy-gb	cadw unrhyw gofnodion y gall fod eu hangen i alluogi’r prynwr i ddangos nad yw’n ofynnol dychwelyd ffurflen dreth, a

en-gb	preserve any records that may be needed for that purpose.
cy-gb	storio unrhyw gofnodion y gall fod eu hangen at y diben hwnnw yn ddiogel.

en-gb	(3) The records must be preserved until the end of the relevant date.
cy-gb	(3) Rhaid storio’r cofnodion yn ddiogel hyd ddiwedd y dyddiad perthnasol.

en-gb	(4) The “relevant date” is the sixth anniversary of the effective date of the transaction.
cy-gb	(4) Y “dyddiad perthnasol” yw chwe mlynedd i’r dyddiad y mae’r trafodiad yn cael effaith.

en-gb	(5) B ut if WRA specifies an earlier date under this subsection, the “relevant date” is the date specified.
cy-gb	(5) Ond os yw ACC yn pennu dyddiad cynharach o dan yr is-adran hon, y “dyddiad perthnasol” yw’r dyddiad a bennir.

en-gb	(6) Different dates may be specified for different purposes under subsection (5).
cy-gb	(6) Caniateir pennu dyddiau gwahanol at ddibenion gwahanol o dan is-adran (5).

en-gb	(7) In subsection (4), “effective date” has the same meaning as in LTTA.”
cy-gb	(7) Yn is-adran (4), mae i’r “dyddiad y mae’r trafodiad yn cael effaith” yr un ystyr ag yn DTTT.”

en-gb	7 In section 39 (preservation of information etc.), after “3 8 ” insert “or 3 8 A”.
cy-gb	7 Yn adran 39 (storio gwybodaeth etc. yn ddiogel), ar ôl “38” mewnosoder “neu 38A”.

en-gb	8 After section 39 insert— 
cy-gb	8 Ar ôl adran 39 mewnosoder—

en-gb	" 3 9A P o w er to ma k e reg ul ations a b o u t records
cy-gb	“ 3 9A P*er i wneud rheoliadau ynghylch cofnodion

en-gb	The Welsh Ministers may by regulations provide that the records re q uired to be kept and preserved under this Chapter do, or do not, include records of a description prescribed by the regulations.”
cy-gb	Caiff Gweinidogion Cymru drwy reoliadau ddarparu bod y cofnodion y mae’n ofynnol eu cadw a’u storio’n ddiogel o dan y Bennod hon yn cynnwys cofnodion o ddisgrifiad a ragnodir gan y rheoliadau, neu ddarparu nad ydynt yn cynnwys cofnodion o’r fath.”

en-gb	9 In section 40 (meaning of filing date), for “this Act” substitute “the Welsh Tax Acts”.
cy-gb	9 Yn adran 4 0 (ystyr dyddiad ffeilio), yn lle “Yn y Ddeddf hon” rhodder “Yn Neddfau Trethi Cymru”.

en-gb	10 In section 41 (amendment of tax return by taxpayer), for subsection (3) substitute— “(3) The relevant date is the filing date.
cy-gb	1 0 Yn adran 41 (trethdalwr yn diwygio ffurflen dreth), yn lle is-adran (3) rhodder— “(3) Y dyddiad perthnasol yw’r dyddiad ffeilio.

en-gb	(3A) B ut if the Welsh Ministers prescribe another date in regulations under this subsection, the relevant date is that date.”
cy-gb	(3A) Ond os yw Gweinidogion Cymru yn rhagnodi dyddiad arall mewn rheoliadau o dan yr is-adran hon, y dyddiad perthnasol yw’r dyddiad hwnnw.”

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 224 
cy-gb	224 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	11 In section 42 (correction of tax return by WRA)—
cy-gb	11 Yn adran 42 (ACC yn cywiro ffurflen dreth)—

en-gb	after subsection (4) insert—
cy-gb	ar ôl is-adran (4) mewnosoder—

en-gb	“(4A) If, as a result of a correction made under this section, an amount, or an additional amount, of devolved tax is payable, the person who made the tax return must pay the amount, or additional amount, before the end of the period of 30 days beginning with the day on which notice of the correction is issued.”;
cy-gb	“(4A) Os yw swm neu swm ychwanegol o dreth ddatganoledig yn daladwy o ganlyniad i gywiriad a wneir o dan yr adran hon, rhaid i’r person a ddychwelodd y ffurflen dreth dalu’r swm, neu’r swm ychwanegol, cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir hysbysiad am y cywiriad.”;

en-gb	in subsection (5)(a), after “return” insert “under section 41”.
cy-gb	yn is-adran (5)(a), ar ôl “ffurflen dreth” mewnosoder “o dan adran 41”.

en-gb	12 In section 43 (notice of en q uiry)—
cy-gb	12 Yn adran 43 (hysbysiad ymholiad)—

en-gb	(a) in subsection (1), for the words from “period” to the end substitute “en q uiry period (but see subsection (1 B )).”;
cy-gb	(a) yn is-adran (1), yn lle’r geiriau o “o 12 mis” i’r diwedd rhodder “ymholiad (ond gweler is-adran (1B)).”;

en-gb	(b) after subsection (1) insert—
cy-gb	(b) ar ôl is-adran (1) mewnosoder—

en-gb	“(1A) The en q uiry period for a tax return is the period of 12 months beginning with the relevant date.
cy-gb	“(1A) Y cyfnod ymholiad ar gyfer ffurflen dreth yw’r cyfnod o 12 mis sy’n dechrau â’r dyddiad perthnasol.

en-gb	(1 B ) B ut WRA may en q uire into a tax return after the expiry of the en q uiry period if—
cy-gb	(1B) Ond caiff ACC wneud ymholiad ynghylch ffurflen dreth ar ôl i’r cyfnod ymholiad ddod i ben—

en-gb	the tax return is made in respect of a land transaction,
cy-gb	os dychwelir y ffurflen dreth mewn cysylltiad â thrafodiad tir,

en-gb	after the tax return is made, a further return is made in respect of the same land transaction,
cy-gb	ar ôl dychwelyd y ffurflen dreth, os dychwelir ffurflen dreth bellach mewn cysylltiad â’r un trafodiad tir,

en-gb	WRA has issued a notice of en q uiry into the further return, and
cy-gb	os yw ACC wedi dyroddi hysbysiad ymholiad i’r ffurflen dreth bellach, a

en-gb	WRA believes it is necessary to en q uire into the tax return mentioned in paragraph (a).”;
cy-gb	os yw ACC yn credu bod angen gwneud ymholiad i’r ffurflen dreth a grybwyllir ym mharagraff (a).”;

en-gb	(c) in subsection (2), at the beginning insert “ F or the purposes of subsection (1A),”;
cy-gb	(c) yn is-adran (2), ar y dechrau, mewnosoder “At ddibenion is-adran (1A),”;

en-gb	(d) in subsection (3), for the words “in conse q uence of an amendment of the tax return under section 41” substitute—
cy-gb	(d) yn is-adran (3), yn lle’r geiriau “o ganlyniad i ddiwygio’r ffurflen dreth o dan adran 41” rhodder—

en-gb	“(a) as a result of an amendment of the tax return under section 41, or (b) by virtue of subsection (1 B )”;
cy-gb	“(a) o ganlyniad i ddiwygio’r ffurflen dreth o dan adran 41, neu (b) yn rhinwedd is-adran (1B)”;

en-gb	(e) after subsection (3) insert—
cy-gb	(e) ar ôl is-adran (3) mewnosoder—

en-gb	“(4) In subsection (1 B ), “further return” means a further return made under LTTA.”
cy-gb	“(4) Yn is-adran (1B), ystyr “ffurflen dreth bellach” yw ffurflen dreth bellach a ddychwelir o dan DTTT.”

en-gb	13 n section 45 (amendment of tax return during en q uiry to prevent loss of tax)—
cy-gb	13 Yn adran 45 (diwygio ffurflen dreth yn ystod ymholiad er mwyn osgoi colli treth)—

en-gb	in subsection (1)(a), for “payable” substitute “chargeable”;
cy-gb	yn is-adran (1)(a), yn lle “sy’n daladwy” rhodder “sydd i’w godi”;

en-gb	in subsection (5), for “section 46” substitute “sections 45A and 46”.
cy-gb	yn is-adran (5), yn lle “adran 46” rhodder “adrannau 45A a 46”.

en-gb	14 After section 45 insert—
cy-gb	14 Ar ôl adran 45 mewnosoder—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 225 
cy-gb	225 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	"45 A A mendment of tax ret u rn by taxpayer wh en en qu iry is in progress
cy-gb	“45A Trethdalwr yn diwygio ffurflen dreth pan fydd ymholiad yn mynd rhagddo

en-gb	This section applies if a person who has made a tax return amends it during the period when an en q uiry into the return is in progress.
cy-gb	Mae’r adran hon yn gymwys os yw person sydd wedi dychwelyd ffurflen dreth yn ei diwygio yn ystod y cyfnod pan fydd ymholiad i’r ffurflen dreth yn mynd rhagddo.

en-gb	F or the purposes of section 44 (scope of en q uiry), the amendment is to be treated as something contained in the tax return. 
cy-gb	At ddibenion adran 44 (cwmpas ymholiad), mae’r diwygiad i’w drin fel rhywbeth a gynhwysir ar y ffurflen dreth.

en-gb	The amendment takes effect on the day on which the en q uiry is completed unless WRA states in the closure notice issued under section 50 that—
cy-gb	Mae’r diwygiad yn cael effaith ar y diwrnod y mae’r ymholiad yn cael ei gwblhau oni bai bod ACC yn datgan yn yr hysbysiad cau a ddyroddir o dan adran 5 0 —

en-gb	the amendment has been taken into account in formulating the amendments re q uired to give effect to WRA ' s conclusions, or
cy-gb	bod y diwygiad wedi ei ystyried wrth lunio’r diwygiadau sy’n ofynnol i roi effaith i gasgliadau ACC, neu

en-gb	WRA ' s conclusion is that the amendment is incorrect.”
cy-gb	mai casgliad ACC yw bod y diwygiad yn anghywir.”

en-gb	15 In section 50 (completion of en q uiry), in subsection (4), for “chargeable” substitute “payable”.
cy-gb	15 Yn adran 5 0 (cwblhau ymholiad), yn is-adran (4), yn lle “sydd i’w godi” rhodder “sy’n daladwy”.

en-gb	16 In section 52 (determination of tax chargeable if no tax return made), in subsection (5), for “as a result of ” substitute “in accordance with”.
cy-gb	16 Yn adran 52 (dyfarniad o’r dreth sydd i’w chodi os na ddychwelir ffurflen dreth), yn is-adran (5), yn lle “o ganlyniad i ddyfarniad” rhodder “yn unol â dyfarniad”.

en-gb	17 In the Welsh text, in section 54 (assessment where loss of tax), in paragraph (c), for “ymwared” substitute “rhyddhad”.
cy-gb	17 Yn y testun Cymraeg, yn adran 54 (asesu treth a gollir), ym mharagraff (c), yn lle “ymwared” rhodder “rhyddhad”.

en-gb	1 8 In section 5 8 (conditions for making WRA assessments)—
cy-gb	18 Yn adran 58 (amodau ar gyfer gwneud asesiadau ACC)—

en-gb	(a) in subsection (1)(a)—
cy-gb	(a) yn is-adran (1)(a)—

en-gb	for “two” substitute “three”;
cy-gb	yn lle “ddau” rhodder “tri”;

en-gb	for “(2) and (3)” substitute “(2), (3) and (3A)”;
cy-gb	yn lle “(2) a (3)” rhodder “(2), (3) a (3A)”;

en-gb	(b) for subsection (3) substitute—
cy-gb	(b) yn lle is-adran (3) rhodder— 

en-gb	“(3) The second case is where—
cy-gb	“(3) Yr ail achos yw—

en-gb	a tax return has been made,
cy-gb	pan fo ffurflen dreth wedi ei dychwelyd,

en-gb	WRA has ceased to be entitled to issue a notice of en q uiry into the return, or has completed its en q uiries into it, and
cy-gb	pan fo hawl ACC i ddyroddi hysbysiad ymholiad i’r ffurflen dreth wedi dod i ben, neu pan fo wedi cwblhau ei ymholiadau iddi, ac

en-gb	at the time when WRA ceased to be so entitled or completed those en q uiries, it could not reasonably have been expected to be aware of the situation mentioned in section 54 or 55 on the basis of information made available to WRA before that time.”;
cy-gb	ar yr adeg y daeth yr hawl honno ar ran ACC i ben neu y cwblhaodd yr ymholiadau hynny, na ellid bod wedi disgwyl yn rhesymol iddo fod yn ymwybodol o’r sefyllfa a grybwyllir yn adran 54 na 55 ar sail gwybodaeth a ddarparwyd i ACC cyn yr adeg honno.”;

en-gb	(c) after subsection (3) insert—
cy-gb	(c) ar ôl is-adran (3) mewnosoder—

en-gb	“(3A) The third case is where WRA makes an ad j ustment under the general anti-avoidance rule (see Part 3A, in particular section 8 1E).”;
cy-gb	“(3A) Y trydydd achos yw pan fo ACC yn gwneud addasiad o dan y rheol gyffredinol yn erbyn osgoi trethi (gweler Rhan 3A, ac adran 81E yn benodol).”;

en-gb	(d) in subsection (4)—
cy-gb	(d) yn is-adran (4)—

en-gb	(i) after “made”, where it first occurs, insert “in the first or second case”;
cy-gb	(i) ar ôl “ACC”, mewnosoder “yn yr achos cyntaf na’r ail achos”;

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 226 
cy-gb	226 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(ii) in paragraph (a), for “the tax return” substitute “a tax return”.
cy-gb	(ii) ym mharagraff (a), yn lle “yn y ffurflen dreth” rhodder “mewn ffurflen dreth”.

en-gb	19 In section 59 (time limits for WRA assessments), in subsection (7), in the definition of “relevant date”—
cy-gb	19 Yn adran 59 (terfynau amser ar gyfer asesiadau ACC), yn is-adran (7), yn y diffiniad o “dyddiad perthnasol”—

en-gb	before paragraph (a), insert—
cy-gb	cyn paragraff (a), mewnosoder—

en-gb	“(za) if a tax return has not been made, the date by which WRA believes a tax return was re q uired to be made,”;
cy-gb	“(za) os na ddychwelwyd ffurflen dreth, y dyddiad erbyn pryd y mae ACC yn credu iddi fod yn ofynnol dychwelyd ffurflen dreth,”;

en-gb	in paragraph (a), for “the tax return”, in the first place where it occurs, substitute “a tax return”.
cy-gb	ym mharagraff (a), yn lle “y ffurflen dreth”, yn y lle cyntaf y mae’n digwydd, rhodder “ffurflen dreth”.

en-gb	20 n section 61 (assessment procedure), omit subsection (3).
cy-gb	20 Yn adran 61 (y weithdrefn asesu), hepgorer is-adran (3).

en-gb	21 n the Welsh text, in the heading to Chapter 7 of Part 3 (relief in case of excessive assessment or overpaid tax) for “YMWARED” substitute “RFIYDDHAD”.
cy-gb	21 Yn y testun Cymraeg, ym mhennawd Pennod 7 o Ran 3 (ymwared yn achos asesiad gormodol neu dreth a ordalwyd), yn lle “YMWARED” rhodder “RHYDDHAD”.

en-gb	22 n the Welsh text, in section 62 (claims for relief in case of double assessment)—
cy-gb	22 Yn y testun Cymraeg, yn adran 62 (hawlio ymwared yn achos asesiad dwbl)—

en-gb	for “ymwared” substitute “ryddhad”;
cy-gb	yn lle “ymwared” rhodder “ryddhad”;

en-gb	in the section heading, for “ymwared” substitute “rhyddhad”.
cy-gb	ym mhennawd yr adran, yn lle “ymwared” rhodder “rhyddhad”.

en-gb	23 n section 63 (claims for relief for overpaid tax etc.)—
cy-gb	23 Yn adran 63 (hawlio ymwared rhag treth a ordalwyd etc.)—

en-gb	(a) in subsection (1)(b), before “determination” insert “WRA”;
cy-gb	(a) yn is-adran (1)(b), ar ôl “dyfarniad” rhodder “ACC”;

en-gb	(b) in the Welsh text, in subsection (2), for “ ei ryddhau ohono” substitute “ollwng y swm”;
cy-gb	(b) yn y testun Cymraeg, yn is-adran (2), yn lle “ei ryddhau ohono” rhodder “ollwng y swm”;

en-gb	(c) in subsection (3)—
cy-gb	(c) yn is-adran (3)—

en-gb	in the Welsh text, for “ymwared” substitute “rhyddhad”;
cy-gb	yn y testun Cymraeg, yn lle “ymwared” rhodder “rhyddhad”;

en-gb	for “this Act” substitute “the Welsh Tax Acts”;
cy-gb	yn lle “y Ddeddf hon” rhodder “Deddfau Trethi Cymru”;

en-gb	(d) in subsection (4), for “64” substitute “63A”;
cy-gb	(d) yn is-adran (4), yn lle “64” rhodder “63A”;

en-gb	(e) in the Welsh text, in the section heading, for “ymwared” substitute “rhyddhad”.
cy-gb	(e) yn y testun Cymraeg, ym mhennawd yr adran, yn lle “ymwared” rhodder “rhyddhad”.

en-gb	24 After section 63 insert—
cy-gb	24 Ar ôl adran 63 mewnosoder—

en-gb	"63A C l aim for re l ief in respect of l and transaction tax: 
cy-gb	“63A Hawlio rhyddhad mewn cysylltiad a threth trafodiadau tir: 

en-gb	reg ul ations ceasing to h a v e effect
cy-gb	rheoliadau yn peidio a chael effaith

en-gb	(1) If—
cy-gb	(1) Os yw—

en-gb	by virtue of section 26(2) of LTTA the tax bands and tax rates specified in re j ected regulations apply to a chargeable transaction, and
cy-gb	yn rhinwedd adran 26(2) o DTTT, y bandiau treth a’r cyfraddau treth a bennir mewn rheoliadau a wrthodir yn gymwys i drafodiad trethadwy, a

en-gb	in conse q uence, the amount of land transaction tax chargeable in respect of the transaction is greater than the amount that would otherwise have been chargeable,
cy-gb	o ganlyniad, swm y dreth trafodiadau tir sydd i’w godi mewn cysylltiad â’r trafodiad yn fwy na’r swm a fyddai wedi bod i’w godi fel arall,

en-gb	the buyer in the transaction may make a claim to WRA for the discharge or repayment of the amount of land transaction tax that would not have been chargeable had the re j ected regulations not been made.
cy-gb	caiff y prynwr yn y trafodiad wneud hawliad i ACC am ollwng neu ad-dalu’r swm o dreth trafodiadau tir na fyddai wedi bod i’w godi pe na bai’r rheoliadau a wrthodir wedi eu gwneud.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 227 
cy-gb	227 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(2) Where WRA decides to give effect to a claim under subsection (1) it must also discharge or repay any penalty or interest related to the amount of tax discharged or repaid.
cy-gb	(2) Pan fo ACC yn penderfynu rhoi effaith i hawliad o dan is-adran (1) rhaid iddo hefyd ollwng neu ad-dalu unrhyw gosb neu log sy’n perthyn i’r swm o dreth a ollyngir neu a ad-delir.

en-gb	(3) Any penalty or interest is related to an amount of tax for this purpose to the extent that it—
cy-gb	(3) M ae unrhyw gosb neu log yn perthyn i swm o dreth at y diben hwn i’r graddau—

en-gb	is attributable to the amount, and
cy-gb	y mae i’w phriodoli neu i’w briodoli i’r swm, a

en-gb	would not have been incurred but for the application to the transaction in q uestion of the tax bands and tax rates specified in the re j ected regulations.
cy-gb	na fyddid wedi mynd iddo oni bai am gymhwyso’r bandiau treth a’r cyfraddau treth a bennir yn y rheoliadau a wrthodir i’r trafodiad o dan sylw.

en-gb	(4) A claim under subsection (1) must be made before the end of the period of 12 months beginning with the later of—
cy-gb	(4) Rhaid i hawliad o dan is-adran (1) gael ei wneud cyn diwedd y cyfnod o 12 mis sy’n dechrau â’r hwyraf o—

en-gb	the date on which the re j ected regulations cease to have effect, or
cy-gb	y dyddiad y mae’r rheoliadau a wrthodir yn peidio â chael effaith, neu

en-gb	the filing date for a tax return containing an assessment of tax chargeable calculated using the tax bands and tax rates specified in the re j ected regulations.
cy-gb	dyddiad ffeilio ffurflen dreth sy’n cynnwys asesiad o’r dreth sydd i’w chodi a gyfrifir gan ddefnyddio’r bandiau treth a’r cyfraddau treth a bennir yn y rheoliadau a wrthodir.

en-gb	(5) A claim under subsection (1) is to be treated as if it were an amendment made under section 41 to the assessment of tax chargeable contained in a tax return.
cy-gb	(5) M ae hawliad o dan is-adran (1) i’w drin fel pe bai’n ddiwygiad a wneir o dan adran 41 i’r asesiad o’r dreth sydd i’w chodi sydd wedi ei gynnwys mewn ffurflen dreth.

en-gb	(6) In this section—
cy-gb	(6) Yn yr adran hon—

en-gb	“chargeable transaction” (“ trafodiad trethadwy ”) has the meaning given by section 17 of LTTA;
cy-gb	mae i “rheoliadau a wrthodir” (“ re j e c ted regulations ”) yr ystyr a roddir gan adran 26(1)(a) o DTTT;

en-gb	“re j ected regulations” (“ rheoliadau a wrthodir ”) has the meaning given by section 26(1)(a) of that Act.”
cy-gb	mae i “trafodiad trethadwy” (“ c hargea b le transa c tion ”) yr ystyr a roddir gan adran 17 o’r Ddeddf honno.”

en-gb	25 (1) In section 64 (disallowing claims for relief due to un j ustified enrichment)—
cy-gb	25 (1) Yn adran 64 (gwrthod hawliadau am ymwared oherwydd cyfoethogi anghyfiawn)—

en-gb	after “63” insert “or 63A”;
cy-gb	ar ôl “63” mewnosoder “neu 63A”;

en-gb	in the Welsh text—
cy-gb	yn y testun Cymraeg—

en-gb	for “ymwared” substitute “ryddhad”;
cy-gb	yn lle “ymwared” rhodder “ryddhad”;

en-gb	for “ryddhau ' r” substitute “ollwng y”.
cy-gb	yn lle “ryddhau’r” rhodder “ollwng y”.

en-gb	(2) The section heading becomes “Disallowing claims for relief due to un j ustified enrichment”.
cy-gb	(2) Enw newydd pennawd yr adran yw “Gwrthod hawliadau am ryddhad oherwydd cyfoethogi anghyfiawn”.

en-gb	26 n the Welsh text, in section 65 (un j ustified enrichment : 
cy-gb	26 Yn y testun Cymraeg, yn adran 65 (cyfoethogi anghyfiawn : 

en-gb	further provision)—
cy-gb	darpariaeth bellach)—

en-gb	in subsection (1)(a), for “y byddai person o ' r fath i ' w ryddhau ohono” substitute “i ' w ollwng”;
cy-gb	yn is-adran (1)(a), yn lle “y byddai person o’r fath i’w ryddhau ohono” rhodder “i’w ollwng”;

en-gb	in subsection (2)(a), for “ei ryddhau ohono” substitute “ollwng y swm”.
cy-gb	yn is-adran (2)(a), yn lle “ei ryddhau ohono” rhodder “ollwng y swm”.

en-gb	27 n section 66 (un j ustified enrichment : 
cy-gb	27 Yn adran 66 (cyfoethogi anghyfiawn : 

en-gb	reimbursement arrangements)—
cy-gb	trefniadau talu’n ôl)—

en-gb	in subsection (2), after “63” insert “or 63A”;
cy-gb	yn is-adran (2), ar ôl “63” mewnosoder “neu 63A”;

en-gb	in the Welsh text, in subsection (2)(a), for “ryddhau” substitute “ollwng”.
cy-gb	yn y testun Cymraeg, yn is-adran (2)(a), yn lle “ryddhau” rhodder “ollwng”.

en-gb	28 n section 67 (cases in which WRA need not give effect to a claim)—
cy-gb	28 Yn adran 67 (achosion pan na fo angen i ACC roi effaith i hawliad)—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 228 
cy-gb	228 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	in the Welsh text, in subsection (1), for “ymwared” substitute “ryddhad”;
cy-gb	yn y testun Cymraeg, yn is-adran (1), yn lle “ymwared” rhodder “ryddhad”;

en-gb	in subsection (2)(a), after “claim” insert “or election”;
cy-gb	yn is-adran (2)(a), ar ôl “hawliad” mewnosoder “neu ddewis”;

en-gb	after subsection (2) insert—
cy-gb	ar ôl is-adran (2) mewnosoder—

en-gb	“(2A) In subsection (2), “election” means an election made under paragraph 3, 5 or 12 of Schedule 15 to LTTA (social housing reliefs).”;
cy-gb	“(2A) Yn is-adran (2), ystyr “dewis” yw dewis a wneir o dan baragraff 3, 5 neu 12 o Atodlen 15 i DTTT (rhyddhadau sy’n ymwneud â thai cymdeithasol).”;

en-gb	in the Welsh text, in subsection (3), for “ymwared” substitute “rhyddhad”;
cy-gb	yn y testun Cymraeg, yn is-adran (3), yn lle “ymwared” rhodder “rhyddhad”;

en-gb	in the Welsh text, in subsection (4), for “ymwared” substitute “rhyddhad” (in both places where it appears).
cy-gb	yn y testun Cymraeg, yn is-adran (4), yn lle “ymwared” rhodder “rhyddhad” (yn y ddau le y mae’n ymddangos).

en-gb	29 In section 6 8 (making claims)—
cy-gb	29 Yn adran 68 (gwneud hawliadau)—

en-gb	in subsection (1), for “or 63” substitute “, 63 or 63A”;
cy-gb	yn is-adran (1), yn lle “neu 63” rhodder “, 63 neu 63A”;

en-gb	in the Welsh text, in subsection (3)(a) for “ryddhau” substitute “ollwng”.
cy-gb	yn y testun Cymraeg, yn is-adran (3)(a), yn lle “ryddhau” rhodder “ollwng”.

en-gb	30 In section 69 (duty to keep and preserve records), in subsection (1), for “or 63” substitute “, 63 or 63A”.
cy-gb	3 0 Yn adran 69 (dyletswydd i gadw cofnodion a’u storio’n ddiogel), yn is-adran (1), yn lle “neu 63” rhodder “, 63 neu 63A”.

en-gb	31 In section 71 (amendment of claim by claimant), in subsection (1), for “or 63” substitute “, 63 or 63A”.
cy-gb	31 Yn adran 71 (hawlydd yn diwygio hawliad), yn is-adran (1), yn lle “neu 63” rhodder “, 63 neu 63A”.

en-gb	32 n the Welsh text, in section 73 (giving effect to claims and amendments), in subsection (1)(b) for “ryddhau ' r hawlydd o dreth ddatganoledig neu ei had-dalu iddo” substitute “ollwng y swm o dreth ddatganoledig neu ei ad-dalu i ' r hawlydd”.
cy-gb	32 Yn y testun Cymraeg, yn adran 73 (rhoi effaith i hawliadau a diwygiadau), yn is-adran (1)(b), yn lle “ryddhau’r hawlydd o dreth ddatganoledig neu ei had-dalu iddo” rhodder “ollwng y swm o dreth ddatganoledig neu ei ad-dalu i’r hawlydd”.

en-gb	33 n the Welsh text, in section 77 (giving effect to amendments under section 75), in subsection (1)(b) for “ryddhau ' r hawlydd ohoni” substitute “ei gollwng”.
cy-gb	33 Yn y testun Cymraeg, yn adran 77 (rhoi effaith i ddiwygiadau o dan adran 75), yn is-adran (1)(b), yn lle “ryddhau’r hawlydd ohoni” rhodder “ei gollwng”.

en-gb	34 n section 8 1 (contract settlements)—
cy-gb	34 Yn adran 81 (setliadau contract)—

en-gb	after subsection (1) insert—
cy-gb	ar ôl is-adran (1) mewnosoder—

en-gb	“(1A) In section 63A(1), the reference to repayment of an amount of land transaction tax includes repayment of an amount paid by a person under a contract settlement in connection with that amount of land transaction tax.”;
cy-gb	“(1A) Yn adran 63A(1), mae’r cyfeiriad at ad-dalu swm o dreth trafodiadau tir yn cynnwys ad-dalu swm a delir gan berson o dan setliad contract mewn cysylltiad â’r swm hwnnw o dreth trafodiadau tir.”;

en-gb	in subsection (4), after “63” insert “or 63A”.
cy-gb	yn is-adran (4), ar ôl “63” mewnosoder “neu 63A”.

en-gb	35 n section 90 (re q uiring information and documents in relation to a group of undertakings)—
cy-gb	35 Yn adran 9 0 (gwneud gwybodaeth a dogfennau yn ofynnol mewn perthynas â grp o ymgymeriadau)—

en-gb	in subsection (1) for “another undertaking (a ”subsidiary undertaking”)” substitute “a subsidiary undertaking”;
cy-gb	yn is-adran (1), yn lle “ymgymeriad arall (“is-ymgymeriad”)” rhodder “is-ymgymeriad”;

en-gb	in subsection (4) for the words from “section 1162” to the end substitute “sections 1161 and 1162 of, and Schedule 7 to, the Companies Act 2006 (c. 
cy-gb	yn is-adran (4), yn lle’r geiriau o “adran 1162” i’r diwedd rhodder “adrannau 1161 a 1162 o Ddeddf CwmnYau 2 00 6 (p. 

en-gb	46), but in the application of this section in relation to land transaction tax, section 1161(1)(b) of that 2006 Act has effect as if the words “carrying on a trade or business, with or without a view to profit” were omitted.”
cy-gb	46) ac Atodlen 7 iddi, ond o ran cymhwyso’r adran hon i dreth trafodiadau tir, mae adran 1161(1)(b) o’r Ddeddf 2 00 6 honno yn cael effaith fel pe bai’r geiriau “carrying on a trade or business, with or without a v iew to profit” wedi eu hepgor.”

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 229 
cy-gb	229 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	36 In section 95 (complying with an information notice), in subsection (1)(a) after “notice” insert “(or such longer period as may be agreed to by WRA and the person)”.
cy-gb	36 Yn adran 95, (cydymffurfio â hysbysiad gwybodaeth), yn is-adran (1)(a) ar ôl “hysbysiad” mewnosoder “(neu unrhyw gyfnod hwy y bydd ACC a’r person yn cytuno arno)”.

en-gb	37 In the Welsh text, in section 100 (taxpayer notices following a tax return), in subsection (5) (c), for “ymwared” substitute “rhyddhad”.
cy-gb	37 Yn y testun Cymraeg, yn adran 1 00 (hysbysiadau trethdalwyr ar ôl dychwelyd ffurflen dreth), yn is-adran (5)(c), yn lle “ymwared” rhodder “rhyddhad”.

en-gb	3 8 In section 116(1) (no review or appeal of tribunal approvals), for “the Tribunals, Courts and E nforcement Act 2007 (c. 
cy-gb	38 Yn adran 116(1) (dim adolygu nac apelio yn erbyn cymeradwyaeth y tribiwnlys), yn lle “Ddeddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2 00 7 (p. 

en-gb	15)” substitute “TC E A”.
cy-gb	15)” rhodder “DTLlG”.

en-gb	39 n section 11 8 (penalty for failure to make tax return on or before filing date), after “A person” insert “who is re q uired to make a tax return”.
cy-gb	39 Yn adran 118 (cosb am fethu â dychwelyd ffurflen dreth ar y dyddiad ffeilio neu cyn hynny), ar ôl “ M ae person” mewnosoder “y mae’n ofynnol iddo ddychwelyd ffurflen dreth”.

en-gb	40 n section 119 (penalty for failure to make tax return within 6 months from filing date), in subsection (1), after “A person” insert “who is re q uired to make a tax return”.
cy-gb	4 0 Yn adran 119 (cosb am fethu â dychwelyd ffurflen dreth o fewn 6 mis wedi’r dyddiad ffeilio), yn is-adran (1), ar ôl “ M ae person” mewnosoder “y mae’n ofynnol iddo ddychwelyd ffurflen dreth”.

en-gb	41 n section 120 (penalty for failure to make tax return within 12 months from filing date)—
cy-gb	41 Yn adran 12 0 (cosb am fethu â dychwelyd ffurflen dreth o fewn 12 mis wedi’r dyddiad ffeilio)—

en-gb	in subsection (1), after “A person” insert “who is re q uired to make a tax return”, and
cy-gb	yn is-adran (1), ar ôl “ M ae person” mewnosoder “y mae’n ofynnol iddo ddychwelyd ffurflen dreth”, a

en-gb	in subsection (2), for the words from “the greater of” to the end substitute “—
cy-gb	yn is-adran (2), yn lle’r geiriau o “yw’r mwyaf o” i’r diwedd rhodder “yw—

en-gb	£300, or
cy-gb	£3 00 , neu

en-gb	a greater amount, not exceeding 95 % of the amount of devolved tax to which the person would have been liable if the tax return had been made.”
cy-gb	swm uwch, heb fod yn fwy na 95 % o’r swm o dreth ddatganoledig y byddai’r person wedi bod yn agored i’w dalu pe byddai’r ffurflen dreth wedi ei dychwelyd.”

en-gb	42 F or section 122 substitute—
cy-gb	42 Yn lle adran 122 rhodder—

en-gb	"1 22 P ena l ty for fai lu re to pay tax on time
cy-gb	“1 22 Cosb am fethu a thalu treth mewn pryd

en-gb	A person is liable to a penalty if the person has failed to pay an amount of devolved tax on or before the penalty date in respect of that amount.
cy-gb	M ae person yn agored i gosb os yw’r person wedi methu â thalu swm o dreth ddatganoledig ar y dyddiad cosbi neu cyn hynny mewn cysylltiad â’r swm hwnnw. 

en-gb	The penalty is 5 % of the amount of unpaid tax.
cy-gb	Y gosb yw 5 % o swm y dreth nas talwyd.

en-gb	In this section and in section 122A, the penalty date in respect of an amount of devolved tax specified in column 3 of Table A1 is the date specified in column 4.
cy-gb	Yn yr adran hon ac yn adran 122A, y dyddiad cosbi mewn cysylltiad â swm o dreth ddatganoledig a bennir yng ngholofn 3 o Dabl A1 yw’r dyddiad a bennir yng ngholofn 4.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 230 
cy-gb	230 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	TABLE A l 
cy-gb	TABL Al

en-gb	I tem 
cy-gb	Eitem

en-gb	D e v o lv ed T ax 
cy-gb	Y dreth ddatganoledig

en-gb	A mo u nt of T ax 
cy-gb	Swm y dreth

en-gb	P ena l ty date 
cy-gb	Y dyddiad cosbi

en-gb	1
cy-gb	1

en-gb	L and transaction tax 
cy-gb	Treth trafodiadau tir

en-gb	Amount (or additional amount) payable as a result of a tax return made by the buyer in a land transaction (unless the amount falls within item 8 or 9).
cy-gb	Swm (neu swm ychwanegol) sy’n daladwy o ganlyniad i ffurflen dreth a ddychwelir gan y prynwr mewn trafodiad tir (oni bai bod y swm o fewn eitem 8 neu 9).

en-gb	The date falling 30 days after the filing date for the return.
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl dyddiad ffeilio’r ffurflen dreth.

en-gb	2
cy-gb	2

en-gb	L andfill disposals tax 
cy-gb	Treth gwarediadau tirlenwi

en-gb	Amount stated in a tax return.
cy-gb	Swm a ddatgenir mewn ffurflen dreth.

en-gb	The date falling 30 days after the filing date for the return.
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl dyddiad ffeilio’r ffurflen dreth.

en-gb	3
cy-gb	3

en-gb	Any devolved tax
cy-gb	Unrhyw dreth ddatganoledig

en-gb	Amount payable as a result of a WRA determination made in place of a tax return.
cy-gb	Swm sy’n daladwy o ganlyniad i ddyfarniad ACC a wneir yn lle ffurflen dreth.

en-gb	The date falling 30 days after the date by which WRA believes the tax return was re q uired to be made.
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl y dyddiad erbyn pryd y mae ACC yn credu iddi fod yn ofynnol dychwelyd y ffurflen dreth.

en-gb	4
cy-gb	4

en-gb	Any devolved tax
cy-gb	Unrhyw dreth ddatganoledig

en-gb	Amount payable as a result of a WRA assessment made in place of a tax return (unless the amount falls within item 7).
cy-gb	Swm sy’n daladwy o ganlyniad i asesiad ACC a wneir yn lle ffurflen dreth (oni bai bod y swm o fewn eitem 7).

en-gb	The date falling 30 days after the date by which WRA believes the tax return was re q uired to be made.
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl y dyddiad erbyn pryd y mae ACC yn credu iddi fod yn ofynnol dychwelyd y ffurflen dreth.

en-gb	5
cy-gb	5

en-gb	Any devolved tax
cy-gb	Unrhyw dreth ddatganoledig

en-gb	Amount (or additional
cy-gb	Swm (neu swm ychwanegol) 

en-gb	amount) payable as a result of a WRA assessment made where a tax return has been made.
cy-gb	sy’n daladwy o ganlyniad i asesiad ACC a wneir pan fo ffurflen dreth wedi ei dychwelyd.

en-gb	The date falling 30 days after the date by which the amount (or additional amount) is re q uired to be paid.
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl y dyddiad erbyn pryd y mae’n ofynnol talu’r swm (neu’r swm ychwanegol).

en-gb	6
cy-gb	6

en-gb	Any devolved tax
cy-gb	Unrhyw dreth ddatganoledig

en-gb	Amount (or additional amount) payable as a result of an amendment or a correction to a tax return.
cy-gb	Swm (neu swm ychwanegol) sy’n daladwy o ganlyniad i ddiwygiad neu gywiriad i ffurflen dreth.

en-gb	The date falling 30 days after the date by which the amount (or additional amount) is re q uired to be paid.
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl y dyddiad erbyn pryd y mae’n ofynnol talu’r swm (neu’r swm ychwanegol).

en-gb	7
cy-gb	7

en-gb	Any devolved tax
cy-gb	Unrhyw dreth ddatganoledig

en-gb	Amount (or additional amount) payable as a result of a WRA assessment made for the purposes of making an ad j ustment to counteract a tax advantage (see Part 3A) in a case where a tax return which WRA has reason to believe was re q uired to be made has not in fact been made.
cy-gb	Swm (neu swm ychwanegol) sy’n daladwy o ganlyniad i asesiad ACC a wneir at ddibenion gwneud addasiad i wrthweithio mantais drethiannol (gweler Rhan 3A) mewn achos pan na fo ffurflen dreth y mae gan ACC reswm i gredu ei bod yn ofynnol ei dychwelyd wedi ei dychwelyd mewn  gwirionedd.

en-gb	The date falling 30 days after the date by which the amount (or additional amount) is re q uired to be paid.
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl y dyddiad erbyn pryd y mae’n ofynnol talu’r swm (neu’r swm ychwanegol).

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 231 
cy-gb	231 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	8
cy-gb	8

en-gb	L and transaction tax 
cy-gb	Treth trafodiadau tir

en-gb	Where a deferral re q uest is made under section 5 8 of L TTA, a deferred amount re q uired to be paid by virtue of section 61(1)of that Act.
cy-gb	Pan wneir cais gohirio o dan adran 58 o DTTT, swm gohiriedig y mae’n ofynnol ei dalu yn rhinwedd adran 61(1) o’r Ddeddf honno.

en-gb	The date falling 30 days afterthe date by which the deferred amount is re q uired to be paid.
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl y dyddiad erbyn pryd y mae’n ofynnol talu’r swm gohiriedig.

en-gb	9
cy-gb	9

en-gb	L and transaction tax 
cy-gb	Treth trafodiadau tir

en-gb	Where a deferral re q uest is made under section 5 8 of L TTA, a refused amount within the meaning of section 61(2)(a) of that Act.
cy-gb	Pan wneir cais gohirio o dan adran 58 o DTTT, swm a wrthodir o fewn ystyr adran 61(2)(a) o’r Ddeddf honno.

en-gb	The date falling 30 days after the date by which the refused amount is re q uired to be paid.
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl y dyddiad erbyn pryd y mae’n ofynnol talu’r swm a wrthodir.

en-gb	10
cy-gb	1 0 

en-gb	L andfill disposals tax 
cy-gb	Treth gwarediadau tirlenwi

en-gb	Amount charged by a charging notice issued under section 4 8 or 49 of L DTA.
cy-gb	Swm a godir gan hysbysiad codi treth a ddyroddir o dan adran 48 neu 49 o DTGT.

en-gb	The date falling 30 days after the date by which the amount is re q uired to be paid.
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl y dyddiad erbyn pryd y mae’n ofynnol talu’r swm.

en-gb	11
cy-gb	11

en-gb	Any devolved tax
cy-gb	Unrhyw dreth ddatganoledig

en-gb	A postponed amount within the meaning of section 1 8 1G(2).
cy-gb	Swm gohiriedig o fewn ystyr adran 181G(2).

en-gb	The date falling 30 days after the date on which the postponement period ends (see section 1 8 1G as to the calculation of postponement periods).
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl y dyddiad y mae’r cyfnod gohirio yn dod i ben (gweler adran 181G yngln â chyfrifo cyfnodau gohirio).

en-gb	In this section, “deferred amount” has the same meaning as in section 5 8 (6)(a) of L TTA.
cy-gb	Yn yr adran hon, mae i “swm gohiriedig” yr un ystyr ag yn adran 58(6)(a) DTTT.

en-gb	The Welsh Ministers may by regulations modify Table A1. 
cy-gb	Caiff Gweinidogion Cymru addasu Tabl A1 drwy reoliadau. 

en-gb	1 22 A Fu rt h er pena l ties for contin u ing fai lu re to pay de v o lv ed tax
cy-gb	1 22 A Cosbau pellach am barhau i fethu a thalu treth ddatganoledig

en-gb	This section applies where a person is liable to a penalty under section 122 in respect of a failure to pay an amount of devolved tax on or before the penalty date for that amount.
cy-gb	Mae’r adran hon yn gymwys pan fo person yn agored i gosb o dan adran 122 mewn cysylltiad â methu â thalu swm o dreth ddatganoledig ar y dyddiad cosbi ar gyfer y swm hwnnw, neu cyn hynny.

en-gb	If any of the amount remains unpaid after the end of the period of 6 months beginning with the day falling 30 days before the penalty date, the person is liable to a further penalty.
cy-gb	Os yw unrhyw swm yn parhau i fod heb ei dalu ar ôl diwedd y cyfnod o 6 mis sy’n dechrau â’r diwrnod sydd 3 0 o ddiwrnodau cyn y dyddiad cosbi, mae’r person yn agored i gosb bellach.

en-gb	The further penalty is 5 % of the amount that remains unpaid.
cy-gb	Y gosb bellach yw 5 % o’r swm sy’n parhau i fod heb ei dalu.

en-gb	If any of the amount remains unpaid after the end of the period of 12 months beginning with the day falling 30 days before the penalty date, the person is liable to a second further penalty.
cy-gb	Os yw unrhyw swm yn parhau i fod heb ei dalu ar ôl diwedd y cyfnod o 12 mis sy’n dechrau â’r diwrnod sydd 3 0 o ddiwrnodau cyn y dyddiad cosbi, mae’r person yn agored i ail gosb bellach.

en-gb	The second further penalty is 5 % of the amount that remains unpaid.”
cy-gb	Yr ail gosb bellach yw 5 % o’r swm sy’n parhau i fod heb ei dalu.”

en-gb	43 O mit sections 123 and 124.
cy-gb	43 Hepgorer adrannau 123 a 124.

en-gb	44 In section 125 (special reduction in penalty), after subsection (2) insert—
cy-gb	44 Yn adran 125 (gostyngiad arbennig i’r gosb), ar ôl is-adran (2) mewnosoder—

en-gb	“(2A) B ut “special circumstances” may include the fact that WRA has agreed that a person may pay an amount of devolved tax in instalments over an agreed period.”
cy-gb	“(2A) Ond gall “amgylchiadau arbennig” gynnwys y ffaith fod ACC wedi cytuno y caiff person dalu swm o dreth ddatganoledig mewn rhandaliadau dros gyfnod cytunedig.”

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 232 
cy-gb	232 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	45 In section 126 (reasonable excuse for failure to make tax return or pay tax), in subsection (2), after “section 122” insert “or 122A”.
cy-gb	45 Yn adran 126 (esgus rhesymol dros fethu â dychwelyd ffurflen dreth neu dalu treth), yn is-adran (2), ar ôl “adran 122” mewnosoder “neu 122A”.

en-gb	46 In section 127 (assessment of penalties)—
cy-gb	46 Yn adran 127 (asesu cosbau)—

en-gb	in subsection (5), after “section “122” insert “or 122A”, and
cy-gb	yn is-adran (5), ar ôl “adran 122” mewnosoder “neu 122A”, a

en-gb	in subsection (6), after “section 122” insert “or 122A”.
cy-gb	yn is-adran (6), ar ôl “adran 122” mewnosoder “neu 122A”.

en-gb	47 In section 12 8 (time limit for assessment of penalties under Chapter 2)—
cy-gb	47 Yn adran 128 (terfyn amser ar gyfer asesu cosbau o dan Bennod 2)—

en-gb	in subsection (1), omit the words “in respect of any amount”;
cy-gb	yn is-adran (1), hepgorer y geiriau “mewn cysylltiad ag unrhyw swm”;

en-gb	in subsection (4), for “122(2)” substitute “122(3)”;
cy-gb	yn is-adran (4), yn lle “122(2)” rhodder “122(3)”;

en-gb	in subsection (5), omit the words “the later of the following periods”.
cy-gb	yn is-adran (5), yn lle’r geiriau “yw’r diweddaraf o’r cyfnodau a ganlyn” rhodder “yw”.

en-gb	4 8 n section 130 (amount of penalty for inaccuracy in document given to WRA)—
cy-gb	48 Yn adran 13 0 (swm y gosb am anghywirdeb mewn dogfen a roddir i ACC)—

en-gb	in subsection (1), after “for a deliberate inaccuracy is” insert “an amount not exceeding”, and
cy-gb	yn is-adran (1), ar ôl “am anghywirdeb bwriadol yw” mewnosoder “swm heb fod yn fwy na”, a

en-gb	in subsection (2), after “for a careless inaccuracy is” insert “an amount not exceeding”.
cy-gb	yn is-adran (2), ar ôl “am anghywirdeb diofal yw” mewnosoder “swm heb fod yn fwy na”.

en-gb	49 n section 132 (penalty for deliberate inaccuracy in document given to WRA by another person), in subsection (4), after “under this section is” insert “an amount not exceeding”.
cy-gb	49 Yn adran 132 (cosb am anghywirdeb bwriadol mewn dogfen a roddir i ACC gan berson arall), yn is-adran (4), ar ôl “o dan yr adran hon yw” mewnosoder “swm heb fod yn fwy na”.

en-gb	50 n section 133 (penalty for failure to notify under-assessment or under-determination), in subsection (3), after “under this section is” insert “an amount not exceeding”.
cy-gb	5 0 Yn adran 133 (cosb am fethu â hysbysu ynghylch tanasesiad neu danddyfarniad), yn is-adran (3), ar ôl “o dan yr adran hon yw” mewnosoder “swm heb fod yn fwy na”.

en-gb	51 n section 141 (assessment of penalties under Chapter 3), in subsection (5), omit the words “the later of the following periods”.
cy-gb	51 Yn adran 141 (asesu cosbau o dan Bennod 3), yn is-adran (5), yn lle’r geiriau “yw’r diweddaraf o’r cyfnodau a ganlyn” rhodder “yw”.

en-gb	52 n the Welsh text, in section 142 (interpretation of Chapter 3), in paragraph (c), for “ymwared” substitute “ryddhad” (in both places it appears).
cy-gb	52 Yn y testun Cymraeg, yn adran 142 (dehongli Pennod 3), ym mharagraff (c), yn lle “ymwared” rhodder “ryddhad” (yn y ddau le y mae’n ymddangos).

en-gb	53 n section 143 (penalty for failure to keep and preserve records), in subsection (1), after “3 8 ” insert “, 3 8 A”.
cy-gb	53 Yn adran 143 (cosb am fethu â chadw cofnodion a’u storio’n ddiogel), yn is-adran (1), ar ôl “38” mewnosoder “, 38A”.

en-gb	54 n section 144 (reasonable excuse for failure to keep and preserve records), in subsection (1), after “3 8 ” insert “, 3 8 A”.
cy-gb	54 Yn adran 144 (esgus rhesymol am fethu â chadw cofnodion a’u storio’n ddiogel), yn is-adran (1), ar ôl “38” mewnosoder “, 38A”.

en-gb	55 n section 145 (assessment of penalties under section 143), in subsection (2), after “3 8 ” insert “, 3 8 A”.
cy-gb	55 Yn adran 145 (asesu cosbau o dan adran 143), yn is-adran (2), ar ôl “38” mewnosoder “, 38A”.

en-gb	56 After section 154 (payment of penalties) insert—
cy-gb	56 Ar ôl adran 154 (talu cosbau) mewnosoder—

en-gb	"154A L ia b i l ity of persona l representati v es
cy-gb	“154A Atebolrwydd cynrychiolwyr personol

en-gb	If a person liable to a penalty (“P”) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.
cy-gb	Os yw person sy’n agored i gosb (“P”) wedi marw, caniateir i unrhyw gosb y gellid bod wedi ei hasesu mewn perthynas â P gael ei hasesu mewn perthynas â chynrychiolwyr personol P.

en-gb	Any penalty assessed accordingly is to be paid out of P's estate.”
cy-gb	M ae unrhyw gosb a asesir felly i’w thalu o ystad P.” 

en-gb	57 O mit the italic cross-heading immediately preceding section 157.
cy-gb	57 Hepgorer y croes-bennawd mewn llythrennau italig yn union cyn adran 157.

en-gb	5 8 F or sections 157 and 15 8 substitute—
cy-gb	58 Yn lle adrannau 157 a 158 rhodder—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 233 
cy-gb	233 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	" 157 L ate payment interest on de v o lv ed taxes
cy-gb	“ 15 7 Llog taliadau hwyr ar drethi datganoledig

en-gb	(1) This section applies to an amount of devolved tax—
cy-gb	(1) Mae’r adran hon yn gymwys i swm o dreth ddatganoledig—

en-gb	(a) stated in a tax return as—
cy-gb	(a) sydd wedi ei ddatgan mewn ffurflen dreth fel—

en-gb	the tax chargeable, or
cy-gb	y dreth sydd i’w chodi, neu

en-gb	if the tax return is a further return made by the buyer in a land transaction, the land transaction tax (or additional land transaction tax) payable;
cy-gb	os yw’r ffurflen dreth yn ffurflen dreth bellach a wneir gan y prynwr mewn trafodiad tir, y dreth trafodiadau tir (neu’r dreth trafodiadau tir ychwanegol) sy’n daladwy;

en-gb	(b) payable—
cy-gb	(b) sy’n daladwy—

en-gb	as a result of an amendment to a tax return under section 41, 45 or 50;
cy-gb	o ganlyniad i ddiwygiad i ffurflen dreth o dan adran 41, 45 neu 5 0 ;

en-gb	as a result of a correction to a tax return under section 42;
cy-gb	o ganlyniad i gywiriad i ffurflen dreth o dan adran 42;

en-gb	in accordance with an assessment made in addition to a tax return under section 54 or 55, or
cy-gb	yn unol ag asesiad a wnaed yn ychwanegol at ffurflen dreth o dan adran 54 neu 55, neu

en-gb	(c) payable in accordance with—
cy-gb	(c) sy’n daladwy yn unol ag—

en-gb	a determination under section 52, or
cy-gb	dyfarniad o dan adran 52, neu

en-gb	an assessment under section 54 or 55,
cy-gb	asesiad o dan adran 54 neu 55,

en-gb	made in place of a tax return which was re q uired to be made.
cy-gb	a wnaed yn lle ffurflen dreth yr oedd yn ofynnol ei dychwelyd.

en-gb	(2) If the amount is not paid before the late payment interest start date, the amount carries interest (referred to in this Part as “late payment interest”) at the late payment interest rate for the period—
cy-gb	(2) Os na chaiff y swm ei dalu cyn dyddiad dechrau’r llog taliadau hwyr, mae’r swm yn dwyn llog (y cyfeirir ato yn y Rhan hon fel “llog taliadau hwyr”) ar y gyfradd llog taliadau hwyr ar gyfer y cyfnod—

en-gb	beginning with the late payment interest start date, and
cy-gb	sy’n dechrau â dyddiad dechrau’r llog taliadau hwyr, a

en-gb	ending with the date of payment.
cy-gb	sy’n dod i ben â’r dyddiad talu.

en-gb	(3) The late payment interest start date is —
cy-gb	(3) Dyddiad dechrau’r llog taliadau hwyr yw—

en-gb	in the case of an amount falling within subsection (1)(a) or (b), the date after the filing date for the tax return;
cy-gb	yn achos swm sydd o fewn is-adran (1)(a) neu (b), y dyddiad ar ôl dyddiad ffeilio’r ffurflen dreth;

en-gb	in the case of an amount falling within subsection (1)(c) the date after the filing date for the tax return which was re q uired to be made.
cy-gb	yn achos swm sydd o fewn is-adran (1)(c), y dyddiad ar ôl dyddiad ffeilio’r ffurflen dreth yr oedd yn ofynnol ei dychwelyd.

en-gb	(4) B ut where section 160 applies the late payment interest start date is the date specified in that section.
cy-gb	(4) Ond pan fo adran 16 0 yn gymwys, dyddiad dechrau’r llog taliadau hwyr yw’r dyddiad a bennir yn yr adran honno.

en-gb	157 A L ate payment interest on pena l ties 
cy-gb	15 7A Llog taliadau hwyr ar gosbau 

en-gb	This section applies to an amount of penalty re q uired to be paid under Part 5 of this Act.
cy-gb	Mae’r adran hon yn gymwys i swm o gosb y mae’n ofynnol ei dalu o dan Ran 5 o’r Ddeddf hon.

en-gb	If the amount is not paid on or before the date by which it is re q uired to be paid, the amount carries interest (referred to in this Part as “late payment interest”) at the late payment interest rate for the period—
cy-gb	Os na thelir y swm ar y dyddiad y mae’n ofynnol ei dalu neu cyn hynny, mae’r swm yn dwyn llog (y cyfeirir ato yn y Rhan hon fel “llog taliadau hwyr”) ar y gyfradd llog taliadau hwyr ar gyfer y cyfnod—

en-gb	(a) beginning with the following day, and
cy-gb	(a) sy’n dechrau â’r diwrnod canlynol, a

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 234 
cy-gb	234 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(b) ending with the date of payment.
cy-gb	(b) sy’n dod i ben â’r dyddiad talu.

en-gb	(3) B ut where section 160 applies, the late payment interest start date is the date specified in that section.
cy-gb	(3) Ond pan fo adran 16 0 yn gymwys, dyddiad dechrau’r llog taliadau hwyr yw’r dyddiad a bennir yn yr adran honno.

en-gb	158 L ate payment interest: 
cy-gb	158 Llog taliadau hwyr: 

en-gb	s u pp l ementary
cy-gb	atodol

en-gb	This section applies for the purposes of sections 157 and 157A.
cy-gb	M ae’r adran hon yn gymwys at ddibenion adrannau 157 a 157A. 

en-gb	L ate payment interest is not payable on late payment interest. 
cy-gb	Nid yw llog taliadau hwyr yn daladwy ar log taliadau hwyr.

en-gb	A late payment interest start date may be a non-business day within the meaning of section 92 of the B ills of E xchange Act 1 88 2 (c. 
cy-gb	Caiff dyddiad dechrau llog taliadau hwyr fod yn ddiwrnod nad yw’n ddiwrnod busnes o fewn ystyr adran 92 o Ddeddf Biliau Cyfnewid 1882 (p. 

en-gb	61).
cy-gb	61).

en-gb	The date of payment, in relation to an amount, includes the date on which the amount is set off against an amount payable by WRA.
cy-gb	M ae’r dyddiad talu, mewn perthynas â swm, yn cynnwys y dyddiad y caiff y swm ei osod yn erbyn swm sy’n daladwy gan ACC. 

en-gb	“ L ate payment interest rate” has the meaning given by section 163(1).”
cy-gb	M ae i “cyfradd llog taliadau hwyr” yr ystyr a roddir gan adran 163(1).” 

en-gb	59 O mit section 159 (late payment interest start date : 
cy-gb	59 Hepgorer adran 159 (dyddiad dechrau’r llog taliadau hwyr : 

en-gb	amendments to assessments etc.) 
cy-gb	diwygiadau i asesiadau etc.) 

en-gb	and the italic cross-heading immediately preceding that section.
cy-gb	a’r croes-bennawd mewn llythrennau italig sy’n union cyn yr adran honno.

en-gb	60 In section 169 (proceedings in magistrates' court), after subsection (5) insert—
cy-gb	6 0 Yn adran 169 (achos yn llys yr ynadon), ar ôl is-adran (5) mewnosoder—

en-gb	“(5A) Where a relevant amount includes an amount of land transaction tax in respect of which WRA has agreed to defer payment, any deferral period in respect of that amount (as determined under Chapter 3 of Part 6 of L TTA) must be ignored in calculating the period of 12 months referred to in subsection (4) or (5).
cy-gb	“(5A) Pan fo swm perthnasol yn cynnwys swm o dreth trafodiadau tir y mae ACC wedi cytuno y gellir gohirio ei dalu, rhaid anwybyddu unrhyw gyfnod gohirio mewn cysylltiad â’r swm hwnnw (fel y’i pennir o dan Bennod 3 o Ran 6 o DTTT) wrth gyfrifo’r cyfnod o 12 mis y cyfeirir ato yn is-adran (4) neu (5).

en-gb	(5 B ) Where a relevant amount includes an amount treated as a postponed amount by virtue of section 1 8 1G, any postponement period in respect of that amount (as determined under that section) must be ignored in calculating the period of 12 months referred to in subsection (4) or (5).”
cy-gb	(5B) Pan fo swm perthnasol yn cynnwys swm a gaiff ei drin fel swm gohiriedig yn rhinwedd adran 181G, rhaid anwybyddu unrhyw gyfnod gohirio mewn cysylltiad â’r swm hwnnw (fel y’i pennir o dan yr adran honno) wrth gyfrifo’r cyfnod o 12 mis y cyfeirir ato yn is-adran (4) neu (5).”

en-gb	61 In section 170(1) (enforcement by taking control of goods), for “the Tribunals, Courts and E nforcement Act 2007 (c. 
cy-gb	61 Yn adran 17 0 (1) (gorfodi drwy atafaelu nwyddau), yn lle “Deddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2 00 7 (p. 

en-gb	15)” substitute “TC E A”.
cy-gb	15)” rhodder “DTLlG”.

en-gb	62 In section 172(2) (list of appealable decisions), after paragraph (e) insert—
cy-gb	62 Yn adran 172(2) (rhestr o benderfyniadau apeliadwy), ar ôl paragraff (e) mewnosoder—

en-gb	“(f) a decision to issue a notice under paragraph 14 of Schedule 16 to L TTA (recovery of group relief : 
cy-gb	“(f) penderfyniad i ddyroddi hysbysiad o dan baragraff 14 o Atodlen 16 i DTTT (adennill rhyddhad gr*p : 

en-gb	notice re q uiring payment by another group company or controlling director);
cy-gb	hysbysiad yn gwneud taliad yn ofynnol gan un arall o gwmnYau’r grrp neu gyfarwyddwr â rheolaeth);

en-gb	(g) a decision to issue a notice under paragraph 9 of Schedule 17 to that Act (recovery of reconstruction or ac q uisition relief : 
cy-gb	(g) penderfyniad i ddyroddi hysbysiad o dan baragraff 9 o Atodlen 17 i’r Ddeddf honno (adennill rhyddhad atgyfansoddi neu ryddhad caffael : 

en-gb	notice re q uiring payment by another group company or controlling director).”
cy-gb	hysbysiad yn gwneud taliad yn ofynnol gan un arall o gwmnYau’r grrp neu gyfarwyddwr â rheolaeth).”

en-gb	63 After section 1 8 1 insert—
cy-gb	63 Ar ôl adran 181, mewnosoder—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 235 
cy-gb	235 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	"C HAPTER 3 A 
cy-gb	“PENNOD 3A

en-gb	PA Y M EN T A N D RE C OVERY O F D EVOLVE D TA X S UBJE CT T O REVIE W OR APP E A L 
cy-gb	TALU AC ADENNILL TRETH DDATGANOLEDIG SY’N DESTUN ADOLYGIAD NEU APEL

en-gb	1 8 1A R e v ie w or appea l not to affect re qu irement to pay 
cy-gb	1 8 1 A Nid yw adolygiad neu apel i effeithio ar y gofyniad i dalu 

en-gb	The fact that a person to whom an appealable decision applies has—
cy-gb	Nid yw’r ffaith fod person y mae penderfyniad apeliadwy yn gymwys iddo—

en-gb	re q uested a review of the decision, or
cy-gb	wedi gwneud cais am adolygiad o’r penderfyniad, neu

en-gb	appealed against it,
cy-gb	wedi apelio yn ei erbyn,

en-gb	does not affect any re q uirement on the person to pay an amount of
cy-gb	yn effeithio ar unrhyw ofyniad ar y person i dalu swm o dreth

en-gb	devolved tax (and interest on that amount).
cy-gb	ddatganoledig (a llog ar y swm hwnnw).

en-gb	1 8 1 B P ostponement re qu ests 
cy-gb	1 8 1 B Ceisiadau i ohirio 

en-gb	(1) This section applies where a person—
cy-gb	(1) Mae’r adran hon yn gymwys pan fo person—

en-gb	gives a notice of re q uest to review an appealable decision, or
cy-gb	yn rhoi hysbysiad am gais i adolygu penderfyniad apeliadwy, neu

en-gb	makes an appeal against such a decision.
cy-gb	yn gwneud apêl yn erbyn penderfyniad o’r fath.

en-gb	(2) I f the person thinks that an excessive amount of devolved tax has been charged on the person in conse q uence of the decision, the person may make a re q uest to W R A to postpone the recovery of the amount of devolved tax that the person thinks is excessive (and interest on that amount) (a “postponement re q uest”).
cy-gb	(2) Os yw’r person yn credu bod swm gormodol o dreth ddatganoledig wedi ei godi ar y person o ganlyniad i’r penderfyniad, caiff y person wneud cais i ACC ohirio adennill y swm o dreth ddatganoledig y mae’r person yn credu ei fod yn ormodol (a llog ar y swm hwnnw) (“cais i ohirio”).

en-gb	(3) A postponement re q uest must specify—
cy-gb	(3) Rhaid i gais i ohirio bennu—

en-gb	the amount of devolved tax in respect of which the re q uest is made, and
cy-gb	y swm o dreth ddatganoledig y gwneir y cais mewn cysylltiad ag ef, a

en-gb	the reasons why the person making the re q uest thinks the amount is excessive.
cy-gb	y rhesymau pam fod y person sy’n gwneud y cais yn credu bod y swm yn ormodol.

en-gb	(4) I f W R A thinks that the person making the postponement re q uest has reasonable grounds for thinking that the amount of devolved tax to which the re q uest relates is excessive, W R A may grant the postponement re q uest.
cy-gb	(4) Os yw ACC yn credu bod gan y person sy’n gwneud y cais i ohirio seiliau rhesymol dros gredu bod y swm o dreth ddatganoledig y mae’r cais yn ymwneud ag ef yn ormodol, caiff ACC ganiatau’r cais i ohirio.

en-gb	(5) I f W R A thinks that it is only in respect of part of the amount that the person has reasonable grounds for thinking the amount is excessive it may grant the re q uest in respect of that part only.
cy-gb	(5) Os yw ACC yn credu mai dim ond mewn perthynas â rhan o’r swm y mae gan y person seiliau rhesymol dros gredu bod y swm yn ormodol, caiff ganiatau’r cais mewn cysylltiad â’r rhan honno yn unig.

en-gb	(6) W R A may make the grant of the postponement re q uest (in whole or in part) conditional on the provision of ade q uate security.
cy-gb	(6) Caiff ACC gymeradwyo’r cais i ohirio (yn llwyr neu’n rhannol) yn amodol ar ddarparu sicrhad digonol.

en-gb	(7) W R A must issue a notice of its decision to the person who made the postponement re q uest.
cy-gb	(7) Rhaid i ACC ddyroddi hysbysiad o’i benderfyniad i’r person a wnaeth y cais i ohirio.

en-gb	1 8 1 C T ime l imit for ma k ing a postponement re qu est 
cy-gb	1 8 1 C Terfyn amser ar gyfer gwneud cais i ohirio 

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 236 
cy-gb	236 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	A postponement re q uest connected to a review must be made by giving notice of the re q uest to WRA before the end of the period specified in section 174 for re q uesting the review.
cy-gb	Rhaid gwneud cais i ohirio sy’n gysylltiedig ag adolygiad drwy roi hysbysiad o’r cais i ACC cyn diwedd y cyfnod a bennir yn adran 174 ar gyfer gofyn am yr adolygiad.

en-gb	B ut if a late re q uest for a review is made under section 175, the postponement re q uest must be made at the same time as the late re q uest. 
cy-gb	Ond os gwneir cais hwyr am adolygiad o dan adran 175, rhaid gwneud y cais i ohirio yr un pryd â’r cais hwyr.

en-gb	A postponement re q uest connected to an appeal must be made by giving notice to WRA before the end of the period specified in section 179 for making the appeal.
cy-gb	Rhaid gwneud cais i ohirio sy’n gysylltiedig ag apêl drwy roi hysbysiad i ACC cyn diwedd y cyfnod a bennir yn adran 179 ar gyfer gwneud yr apêl.

en-gb	B ut if the tribunal gives permission under section 1 8 0 for a late appeal to be made, the postponement re q uest must be made at the same time as permission is sought for the late appeal. 
cy-gb	Ond os yw’r tribiwnlys yn rhoi caniatâd i wneud apêl hwyr o dan adran 18 0 , rhaid gwneud y cais i ohirio yr un pryd ag y ceisir caniatâd ar gyfer yr apêl hwyr.

en-gb	Subsections (1) and (3) are sub j ect to section 1 8 1D.
cy-gb	M ae is-adrannau (1) a (3) yn ddarostyngedig i adran 181D. 

en-gb	1 8 1 D L ate postponement re qu est 
cy-gb	1 8 1 D Cais hwyr i ohirio 

en-gb	(1) Where a person—
cy-gb	(1) Pan fo person—

en-gb	re q uests a review before the end of the period specified in section 174, and
cy-gb	yn gwneud cais am adolygiad cyn diwedd y cyfnod a bennir yn adran 174, a

en-gb	makes a postponement re q uest connected to the review after the end of that period,
cy-gb	yn gwneud cais i ohirio sy’n gysylltiedig â’r adolygiad ar ôl diwedd y cyfnod hwnnw,

en-gb	WRA may consider the postponement re q uest only if it is satisfied that the conditions in subsection (3) are met.
cy-gb	ni chaiff ACC ystyried y cais i ohirio onid yw’n fodlon bod yr amodau yn is-adran (3) wedi eu bodloni.

en-gb	(2) Where a person—
cy-gb	(2) Pan fo person—

en-gb	makes an appeal before the end of the period specified in section 179, and
cy-gb	yn gwneud apêl cyn diwedd y cyfnod a bennir yn adran 179, a

en-gb	makes a postponement re q uest connected to the appeal after the end of that period,
cy-gb	yn gwneud cais i ohirio sy’n gysylltiedig â’r apêl ar ôl diwedd y cyfnod hwnnw,

en-gb	WRA may consider the postponement re q uest only if it is satisfied that the conditions in subsection (3) are met.
cy-gb	ni chaiff ACC ystyried y cais i ohirio onid yw’n fodlon bod yr amodau yn is-adran (3) wedi eu bodloni.

en-gb	(3) The conditions are that the person making the postponement re q uest —
cy-gb	(3) Yr amodau yw—

en-gb	had a reasonable excuse for not making the re q uest during the period specified in section 174 or 179, as the case may be, and
cy-gb	bod gan y person sy’n gwneud y cais i ohirio esgus rhesymol dros beidio â gwneud y cais yn ystod y cyfnod a bennir yn adran 174 neu 179, yn ôl y digwydd, a

en-gb	subse q uently made the re q uest without unreasonable delay.
cy-gb	wedi hynny, bod y person sy’n gwneud y cais i ohirio wedi gwneud y cais heb oedi afresymol.

en-gb	1 8 1 E A pp l ication for tri bu na l re v ie w of decision on a postponement re qu est
cy-gb	1 8 1 E Cais am adolygiad tribiwnlys o benderfyniad ar gais i ohirio 

en-gb	A person who makes a postponement re q uest may, within the period of 30 days beginning with the date WRA issues the notice of its decision on the re q uest, apply to the tribunal for a review of WRA ' s decision.
cy-gb	Caiff person sy’n gwneud cais i ohirio, o fewn y cyfnod o 3 0 o ddiwrnodau sy’n dechrau â’r dyddiad y mae ACC yn dyroddi’r hysbysiad o’i benderfyniad yngln â’r cais, wneud cais i’r tribiwnlys am adolygiad o benderfyniad ACC.

en-gb	The tribunal may determine that WRA ' s decision is to be—
cy-gb	Caiff y tribiwnlys ddyfarnu bod penderfyniad ACC—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 237 
cy-gb	237 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	affirmed,
cy-gb	i’w gadarnhau,

en-gb	cancelled, or
cy-gb	i’w ganslo, neu

en-gb	replaced by another decision that WRA could have made.
cy-gb	i’w ddisodli â phenderfyniad arall y gallai ACC fod wedi ei wneud.

en-gb	1 8 1 F V ariation after postponement re qu est granted 
cy-gb	1 8 1 F Amrywio ar ôl caniatáu cais i ohirio 

en-gb	(1) This section applies where—
cy-gb	(1) Mae’r adran hon yn gymwys pan fo—

en-gb	a postponement re q uest has been granted by WRA or the tribunal,
cy-gb	ACC neu’r tribiwnlys wedi caniatáu cais i ohirio,

en-gb	there is a subse q uent change in circumstances, and
cy-gb	newid mewn amgylchiadau wedi hynny, ac

en-gb	in conse q uence of that change, either WRA or the person who made the re q uest thinks—
cy-gb	o ganlyniad i’r newid hwnnw, naill ai ACC neu’r person a wnaeth y cais yn credu—

en-gb	that the amount of devolved tax in respect of which the re q uest was granted should be varied;
cy-gb	y dylid amrywio’r swm o dreth ddatganoledig y caniatawyd y cais mewn cysylltiad ef;

en-gb	where the grant of the re q uest is conditional on the provision of ade q uate security, that the condition should be varied.
cy-gb	pan fo caniatáu’r cais yn amodol ar ddarparu sicrhad digonol, y dylid amrywio’r amod.

en-gb	(2) E ither party may seek the agreement of the other by issuing a notice to the other party specifying the proposed variation.
cy-gb	(2) Caiff y naill barti neu’r llall geisio cytundeb ei gilydd drwy ddyroddi hysbysiad sy’n pennu’r amrywiad arfaethedig i’r parti arall.

en-gb	(3) If an agreement is reached, WRA must issue a notice to the person confirming the variation.
cy-gb	(3) Os ceir cytundeb, rhaid i ACC ddyroddi hysbysiad sy’n cadarnhau’r amrywiad i’r person.

en-gb	(4) The variation has effect from the date WRA issues the notice under subsection (3).
cy-gb	(4) Mae’r amrywiad yn cael effaith o’r dyddiad y mae ACC yn dyroddi’r hysbysiad o dan is-adran (3).

en-gb	(5) If no agreement is reached within the period of 21 days beginning with the date the notice is issued under subsection (2), either party may apply to the tribunal for a determination.
cy-gb	(5) Os na cheir cytundeb o fewn y cyfnod o 21 o ddiwrnodau sy’n dechrau â’r dyddiad y dyroddir yr hysbysiad o dan is-adran (2), caiff y naill barti neu’r llall wneud cais i’r tribiwnlys am ddyfarniad.

en-gb	(6) The tribunal may determine such an application by—
cy-gb	(6) Caiff y tribiwnlys ddyfarnu ar gais o’r fath drwy—

en-gb	confirming the proposed variation,
cy-gb	cadarnhau’r amrywiad arfaethedig,

en-gb	refusing the proposed variation, or
cy-gb	gwrthod yr amrywiad arfaethedig, neu

en-gb	making such other variation as the tribunal thinks appropriate.
cy-gb	gwneud unrhyw amrywiad arall sy’n briodol ym marn y tribiwnlys.

en-gb	1 8 1 G E ffect of postponement 
cy-gb	1 8 1 G Effaith gohirio 

en-gb	WRA must not take any action to recover a postponed amount during the postponement period.
cy-gb	Ni chaiff ACC gymryd unrhyw gamau i adennill swm gohiriedig yn ystod y cyfnod gohirio.

en-gb	A postponed amount means—
cy-gb	Ystyr swm gohiriedig yw—

en-gb	an amount of devolved tax specified in a postponement re q uest (unless the re q uest is a late re q uest made in accordance with section 1 8 1C(2) or (4) or section 1 8 1D), or
cy-gb	swm o dreth ddatganoledig a bennir mewn cais i ohirio (oni bai bod y cais yn gais hwyr a wneir yn unol ag adran 181C(2) neu (4) neu adran 181D), neu

en-gb	an amount of devolved tax in respect of which a postponement re q uest is granted by WRA or the tribunal.
cy-gb	swm o dreth ddatganoledig y mae ACC neu’r tribiwnlys yn caniatáu cais i ohirio mewn cysylltiad ag ef.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 238 
cy-gb	238 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(3) In the case of a postponed amount falling within subsection (2)(a), the postponement period for the amount—
cy-gb	(3) Yn achos swm gohiriedig sydd o fewn is-adran (2)(a), mae’r cyfnod gohirio ar gyfer y swm—

en-gb	begins with the day on which the postponement re q uest is made, and
cy-gb	yn dechrau â’r diwrnod y gwneir y cais i ohirio, a

en-gb	ends—
cy-gb	yn dod i ben—

en-gb	if the re q uest is granted, with the day on which it is granted,
cy-gb	os caniateir y cais, â’r diwrnod y’i caniateir,

en-gb	if the re q uest is not granted and no application is made to the tribunal for a review of that decision, with the first day after the end of the period for making such an application, or
cy-gb	os na chaniateir y cais ac os na wneir cais i’r tribiwnlys am adolygiad o’r penderfyniad hwnnw, â’r diwrnod cyntaf ar ôl diwedd y cyfnod ar gyfer gwneud cais o’r fath, neu

en-gb	if the re q uest is not granted and an application is made to the tribunal for a review of that decision, with the day on which the tribunal makes its determination.
cy-gb	os na chaniateir y cais ac y gwneir cais i’r tribiwnlys am adolygiad o’r penderfyniad hwnnw, â’r diwrnod y mae’r tribiwnlys yn gwneud ei ddyfarniad.

en-gb	(4) In the case of a postponed amount falling within subsection (2)(b) the postponement period for the amount—
cy-gb	(4) Yn achos swm gohiriedig sydd o fewn is-adran (2)(b) mae’r cyfnod gohirio ar gyfer y swm—

en-gb	begins with the date on which the postponement re q uest is granted by WRA or the tribunal, and
cy-gb	yn dechrau â’r dyddiad y mae ACC neu’r tribiwnlys yn caniatau’r cais i ohirio, a

en-gb	ends—
cy-gb	yn dod i ben—

en-gb	if the postponement re q uest was made in connection with a review of an appealable decision, with the day on which WRA issues a notice of the conclusions of the review, or
cy-gb	os gwnaed y cais i ohirio mewn cysylltiad ag adolygiad o benderfyniad apeliadwy, â’r diwrnod y mae ACC yn dyroddi hysbysiad o gasgliadau’r adolygiad, neu

en-gb	if the postponement re q uest was made in connection with an appeal against an appealable decision, with the day on which the tribunal determines the appeal.
cy-gb	os gwnaed y cais i ohirio mewn cysylltiad ag apêl yn erbyn penderfyniad apeliadwy, â’r diwrnod y mae’r tribiwnlys yn dyfarnu’r apêl.

en-gb	(5) Where a postponed amount falling within subsection (2)(b) is varied under section 1 8 1F, the varied amount is to be treated as the postponed amount from the date of the variation.
cy-gb	(5) Pan gaiff swm gohiriedig sydd o fewn is-adran (2)(b) ei amrywio o dan adran 181F, mae’r swm a amrywiwyd i’w drin fel y swm gohiriedig o ddyddiad yr amrywiad.

en-gb	(6) In this section, references to a postponement re q uest being granted include cases where the re q uest is granted in part.
cy-gb	(6) Yn yr adran hon, mae cyfeiriadau at ganiatau cais i ohirio yn cynnwys achosion pan gaiff y cais ei ganiatau’n rhannol.

en-gb	1 8 1 H P ostponement re qu ests re l ating to f u rt h er appea l s 
cy-gb	1 8 1 H Ceisiadau i ohirio sy'n ymwneud ag apelau pellach 

en-gb	Where a person makes (in accordance with TCEA) a further appeal against the tribunal's determination of an appeal against an appealable decision, sections 1 8 1B, 1 8 1C, 1 8 1E, 1 8 1F and 1 8 1G apply to the further appeal as they apply to an appeal, but as if the following modifications were made.
cy-gb	Pan fo person yn gwneud (yn unol â DTLlG) apêl bellach yn erbyn dyfarniad y tribiwnlys ar apêl yn erbyn penderfyniad apeliadwy, mae adrannau 181B, 181C, 181E, 181F a 181G yn gymwys i’r apêl bellach fel y maent yn gymwys i apêl, ond fel pe bai’r addasiadau a ganlyn wedi eu gwneud.

en-gb	Section 1 8 1B has effect as if for subsections (3), (4) and (5), there were substituted—
cy-gb	M ae adran 181B yn cael effaith fel pe bai’r canlynol wedi ei roi yn lle is-adrannau (3), (4) a (5)— 

en-gb	“(3) A postponement re q uest must specify—
cy-gb	“(3) Rhaid i gais i ohirio bennu—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 239 
cy-gb	239 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	the amount of devolved tax in respect of which the re q uest is made,
cy-gb	y swm o dreth ddatganoledig y gwneir y cais mewn cysylltiad ag ef,

en-gb	the reasons why the person making the re q uest thinks the amount is excessive, and
cy-gb	y rhesymau pam fod y person sy’n gwneud y cais o’r farn fod y swm yn ormodol, a

en-gb	the reasons why the person thinks that recovery of the amount (and interest on the amount) would cause the person serious financial hardship.
cy-gb	y rhesymau pam fod y person o’r farn y byddai adennill y swm (a llog ar y swm) yn achosi caledi ariannol difrifol i’r person.

en-gb	(4) If WRA—
cy-gb	(4) Os yw ACC—

en-gb	thinks that the person making the postponement re q uest has reasonable grounds for thinking that the amount of devolved tax to which the re q uest relates is excessive, and
cy-gb	yn credu bod gan y person sy’n gwneud y cais i ohirio seiliau rhesymol dros gredu bod y swm o dreth ddatganoledig y mae’r cais yn ymwneud ag ef yn ormodol, a

en-gb	has reason to believe that recovery of the amount (and interest on the amount) would cause the person serious financial hardship,
cy-gb	â rheswm i gredu y byddai adennill y swm (a llog ar y swm) yn achosi caledi ariannol difrifol i’r person,

en-gb	WRA may grant the re q uest.
cy-gb	caiff ACC ganiatau’r cais.

en-gb	(5) But if WRA—
cy-gb	(5) Ond os yw ACC—

en-gb	thinks that it is only in respect of part of the amount that the person has reasonable grounds for thinking that the amount is excessive, or
cy-gb	yn credu mai dim ond mewn cysylltiad â rhan o’r swm y mae gan y person seiliau rhesymol dros gredu bod y swm yn ormodol, neu

en-gb	has reason to believe that it is only in respect of part of the amount (and interest on that part) that recovery would cause the person serious financial hardship,
cy-gb	â rheswm i gredu mai dim ond mewn cysylltiad â rhan o’r swm (a llog ar y rhan honno) y byddai adennill yn achosi caledi ariannol difrifol i’r person,

en-gb	WRA may grant the re q uest in respect of such part of the amount as it thinks appropriate.”
cy-gb	caiff ACC ganiatau’r cais mewn cysylltiad ag unrhyw ran o’r swm sy’n briodol yn ei farn.”

en-gb	(3) Section 1 8 1C has effect as if—
cy-gb	(3) M ae adran 181C yn cael effaith fel pe bai—

en-gb	in subsection (3), for “before the end of the period specified in section 179 for making the appeal” there were substituted “on or before the day on which the further appeal is made”, and
cy-gb	yn is-adran (3), “ar y diwrnod y gwneir yr apêl bellach neu cyn hynny” wedi ei roi yn lle “cyn diwedd y cyfnod a bennir yn adran 179 ar gyfer gwneud yr apêl”, a

en-gb	subsection (4) were omitted.
cy-gb	is-adran (4) wedi ei hepgor.

en-gb	(4) Section 1 8 1F has effect as if, in subsection (1), for paragraph (a) there were substituted—
cy-gb	(4) M ae adran 181F yn cael effaith fel pe bai’r canlynol wedi ei roi yn lle paragraff (a) yn is-adran (1)—

en-gb	“(a) a postponement re q uest has been granted by—
cy-gb	“(a) cais i ohirio wedi ei ganiatau gan—

en-gb	(i) the U pper Tribunal where the re q uest relates to a further appeal made under section 11 of TCEA, or
cy-gb	(i) yr Uwch Dribiwnlys pan fo’r cais yn ymwneud ag apêl bellach a wneir o dan adran 11 o DTLlG, neu

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 240 
cy-gb	240 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(ii) the relevant appellate court specified under subsection (11) of section 13 of TCEA where the re q uest relates to a further appeal made under that section,”
cy-gb	(ii) y llys apeliadol perthnasol a bennir o dan is-adran (11) o adran 13 o DT L lG pan fo’r cais yn ymwneud ag apêl bellach a wneir o dan yr adran honno.”

en-gb	(5) Section 1 8 1G has effect as if—
cy-gb	(5) M ae adran 181G yn cael effaith fel pe bai—

en-gb	in subsection (2)(a) the words “(unless the re q uest is a late re q uest made in accordance with section 1 8 1C(2) or (4) or section 1 8 1D)” were omitted, and
cy-gb	yn is-adran (2)(a) y geiriau “(oni bai bod y cais yn gais hwyr a wneir yn unol ag adran 181C(2) neu (4) neu adran 181D)” wedi eu hepgor, a

en-gb	for subsection (4)(b) there were substituted—
cy-gb	y canlynol wedi ei roi yn lle is-adran (4)(b)—

en-gb	“(b) ends on the day on which the further appeal is determined.”.
cy-gb	“(b) yn dod i ben ar y diwrnod y dyfernir yr apêl bellach.”

en-gb	(6) The references in sections 1 8 1E(1) and (2), 1 8 1 F (5) and (6) and 1 8 1G(2), (3) and (4) to “the tribunal” are to be read as references to—
cy-gb	(6) M ae’r cyfeiriadau at “y tribiwnlys” yn adrannau 181E(1) a (2), 181 F (5) a (6) a 181G(2), (3) a (4) i’w darllen fel cyfeiriadau at—

en-gb	the U pper Tribunal in a case where the further appeal is made under section 11 of TCEA, or
cy-gb	yr U wch Dribiwnlys mewn achos pan wneir yr apêl bellach o dan adran 11 o DT L lG, neu

en-gb	the relevant appellate court specified under subsection (11) of section 13 of TCEA in a case where the further appeal is made under that section.
cy-gb	y llys apeliadol perthnasol a bennir o dan is-adran (11) o adran 13 o DT L lG mewn achos pan wneir yr apêl bellach o dan yr adran honno.

en-gb	1 8 1 1 No f u rt h er appea l or re v ie w of tri bu na l decisions re l ating to postponement re qu ests 
cy-gb	1 8 1 1 Dim apel bellach nac adolygiad o benderfyniadau tribiwnlys sy'n ymwneud a cheisiadau i ohirio

en-gb	(1) In section 11(5) of TCEA (decisions excluded from right of appeal to U pper Tribunal ), after paragraph (cb) (as inserted by section 116(1) of this Act) insert—
cy-gb	Yn adran 11(5) o DT L lG (penderfyniadau a eithrir o’r hawl i apelio i’r U wch Dribiwnlys), ar ôl paragraff (cb) (fel y’i mewnosodir gan adran 116(1) o’r Ddeddf hon) mewnosoder—

en-gb	“(cc) any decision of the F irst-tier Tribunal under section 1 8 1E or 1 8 1 F of that Act (appeals relating to postponement re q uests),”.
cy-gb	“(cc) any decision of the F irst-tier Tribunal under section 181E or 181 F of that Act (appeals relating to postponement re q uests),”.

en-gb	(2) In section 13( 8 ) of TCEA (decisions excluded from right of appeal to Court of Appeal etc.), after paragraph (bb) (as inserted by section 116(2) of this Act) insert—
cy-gb	Yn adran 13(8) o DT L lG (penderfyniadau a eithrir o’r hawl i apelio i L ys Apêl etc.), ar ôl paragraff (bb) (fel y’i mewnosodir gan adran 116(2) o’r Ddeddf hon) mewnosoder—

en-gb	“(bc) any decision of the U pper Tribunal under section 1 8 1E or 1 8 1 F of that Act (appeals relating to postponement re q uests),”.”
cy-gb	“(bc) any decision of the U pper Tribunal under section 181E or 181 F of that Act (appeals relating to postponement re q uests),”.”

en-gb	64 In section 1 8 2 (payment of penalties in the event of a review or appeal), in subsection (3) after “176(5)” insert “, (6)”.
cy-gb	64 Yn adran 182 (talu cosbau yn achos adolygiad neu apêl), yn is-adran (3) ar ôl “176(5)”mewnosoder “, (6)”.

en-gb	65 After section 1 8 3 insert—
cy-gb	65 Ar ôl adran 183 mewnosoder—

en-gb	" 1 83A Su spension of repayment pending f u rt h er appea l (1) This section applies where— 
cy-gb	“ 1 83A Atal ad-daliad pan fo apel bellach yn yr arfaeth (1) M ae’r adran hon yn gymwys pan fo— 

en-gb	(a) on an appeal against an appealable decision, the tribunal determines that an amount of devolved tax paid by a person is to be repaid by WRA, and
cy-gb	(a) ar apêl yn erbyn penderfyniad apeliadwy, y tribiwnlys yn dyfarnu bod ACC i ad-dalu swm o dreth ddatganoledig a dalwyd gan berson, a

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 241 
cy-gb	241 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(b) WRA applies under section 11(4) or 13(4) of TCEA for permission to make a further appeal.
cy-gb	(b) ACC yn gwneud cais o dan adran 11(4) neu 13(4) o DTLlG am ganiatâd i wneud apêl bellach.

en-gb	(2) When applying for permission WRA may re q uest the tribunal ' s permission to postpone repayment of the amount until—
cy-gb	(2) Wrth wneud cais am ganiatâd caiff ACC ofyn am ganiatâd y tribiwnlys i ohirio ad-dalu’r swm hyd—

en-gb	the further appeal is determined, or
cy-gb	y dyfernir ar yr apêl bellach, neu

en-gb	WRA obtains ade q uate security for the amount.
cy-gb	y mae ACC yn cael sicrhad digonol ar gyfer y swm.

en-gb	(3) The relevant tribunal or court must grant WRA ' s re q uest if it—
cy-gb	(3) Rhaid i’r tribiwnlys neu’r llys perthnasol ganiatau cais ACC—

en-gb	gives permission for the further appeal to proceed, and
cy-gb	os yw’n rhoi caniatâd i’r apêl bellach gael ei chynnal, a

en-gb	thinks that granting the re q uest is necessary to protect the revenue.
cy-gb	os yw’n credu bod angen caniatáu’r cais er mwyn diogelu’r refeniw.

en-gb	(4) If permission to make a further appeal is not given—
cy-gb	(4) Os na roddir caniatâd i wneud apêl bellach—

en-gb	by the F irst-tier Tribunal on an application under section 11(4) (a) of TCEA, or
cy-gb	gan Dribiwnlys yr Haen Gyntaf yn dilyn cais o dan adran 11(4) (a) o DTLlG, neu

en-gb	by the U pper Tribunal on an application under section 13(4)(a) of that Act,
cy-gb	gan yr Uwch Dribiwnlys yn dilyn cais o dan adran 13(4)(a) o’r Ddeddf honno,

en-gb	the fact that WRA made a re q uest under subsection (2) when making the application for permission does not prevent WRA from making another re q uest under that subsection if WRA applies for permission to make a further appeal under section 11(4)(b) or 13(4)(b) of TCEA.
cy-gb	nid yw’r ffaith fod ACC wedi gwneud cais o dan is-adran (2) wrth wneud y cais am ganiatâd yn rhwystro ACC rhag gwneud cais arall o dan yr is-adran honno os yw ACC yn gwneud cais am ganiatâd i wneud apêl bellach o dan adran 11(4)(b) neu 13(4)(b) o DTLlG.

en-gb	(5) B ut otherwise, the decision of the relevant tribunal or court on a re q uest under subsection (2) is final.
cy-gb	(5) Ond fel arall, mae penderfyniad y tribiwnlys neu’r llys perthnasol yngln â chais o dan adran (2) yn derfynol.

en-gb	(6) In this section—
cy-gb	(6) Yn yr adran hon—

en-gb	“relevant tribunal or court” (“ tribiwnlys neu lys berthnasol ”) means whichever of the following WRA applies to for permission to make a further appeal—
cy-gb	ystyr “tribiwnlys neu lys perthnasol” (“ rele v ant tri b unal or c ourt ”) yw pa un bynnag o’r canlynol y mae ACC yn gwneud cais iddo am ganiatâd i wneud apêl bellach—

en-gb	the F irst-tier Tribunal;
cy-gb	Tribiwnlys yr Haen Gyntaf;

en-gb	the U pper Tribunal;
cy-gb	yr Uwch Dribiwnlys;

en-gb	the relevant appellate court;
cy-gb	y llys apeliadol perthnasol;

en-gb	“relevant appellate court” (“ llys apeliadol perthnasol ”) means the court specified as such under section 13(11) of TCEA.”
cy-gb	ystyr “llys apeliadol perthnasol” (“ rele v ant a pp ellate c ourt ”) yw’r llys a bennir felly o dan adran 13(11) o DTLlG.”

en-gb	66 B efore section 1 88 (power to make conse q uential provision etc.) insert—"187A Cro w n app l ication for t h e p u rposes of L and T ransaction T ax
cy-gb	66 O flaen adran 188 (p*er i wneud darpariaeth ganlyniadol etc.) mewnosoder— “187A Cymhwyso i'r Goron at ddibenion Treth Trafodiadau Tir 

en-gb	(1) In so far as the following provisions of this Act apply to land transaction tax, they bind the Crown—
cy-gb	(1) I’r graddau y mae darpariaethau canlynol y Ddeddf hon yn gymwys i dreth trafodiadau tir, maent yn rhwymo’r Goron—

en-gb	Part 3;
cy-gb	Rhan 3;

en-gb	Part 4 (other than Chapter 6);
cy-gb	Rhan 4 (ac eithrio Pennod 6);

en-gb	Part 6 (other than sections 157A, 160 and 161(2)(b));
cy-gb	Rhan 6 (ac eithrio adrannau 157A, 160 a 161(2)(b));

en-gb	Part 7 (other than sections 16 8 , 169 and 170);
cy-gb	Rhan 7 (ac eithrio adrannau 168, 169 a 170);

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 242 
cy-gb	242 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	Part 8 (other than sections 172(1)(d) and (e), (3)(b) and (c), (4), (5) and (6), 1 8 2 and 1 8 3);
cy-gb	Rhan 8 (ac eithrio adrannau 172(1)(d) ac (e), (3)(b) ac (c), (4), (5) a (6), 182 a 183);

en-gb	sections 190 and 191.
cy-gb	adrannau 19 0 a 191.

en-gb	(2) B ut Part 4 does not apply to H er Ma j esty in H er private capacity (within the meaning of section 3 8 (3) of the Crown Proceedings Act 1947 (c. 
cy-gb	(2) Ond nid yw Rhan 4 yn gymwys i Ei Mawrhydi fel unigolyn preifat (o fewn ystyr adran 38(3) o Ddeddf Achosion yn erbyn y Goron 1947 (p. 

en-gb	44)).”
cy-gb	44)).”

en-gb	67 In section 1 8 9 (regulations), in subsection (2), after “1 8 (2)” insert “122(5),”.
cy-gb	67 Yn adran 189 (rheoliadau), yn is-adran (2), ar ôl “18(2)” mewnosoder “122(5),”.

en-gb	6 8 In section 190 (issue of notices by WRA)—
cy-gb	68 Yn adran 19 0 (dyroddi hysbysiadau gan ACC)—

en-gb	in subsection (1), for “this Act, or of regulations made under it,” substitute “the Welsh Tax Acts, or of regulations made under them,”;
cy-gb	yn is-adran (1), yn lle “y Ddeddf hon, neu mewn rheoliadau a wneir oddi tani,” rhodder “Neddfau Trethi Cymru, neu mewn rheoliadau a wneir oddi tanynt,”;

en-gb	after subsection (1) insert—
cy-gb	ar ôl is-adran (1) mewnosoder—

en-gb	“(1A) A notice must specify the day on which it is issued.
cy-gb	“(1A) Rhaid i hysbysiad bennu’r dyddiad y’i dyroddir.

en-gb	(1 B ) If the person to whom the notice is issued cannot reasonably ascertain the effect of the notice because of a mistake in it or omission from it (including a mistake or omission relating to the person's name), the notice is to be treated as not having been issued.”
cy-gb	(1B) Os na all y person y dyroddir yr hysbysiad iddo ganfod yn rhesymol effaith yr hysbysiad oherwydd camgymeriad ynddo neu hepgoriad ohono (gan gynnwys camgymeriad neu hepgoriad sy’n ymwneud ag enw’r person), mae’r hysbysiad i’w drin fel pe na bai wedi ei ddyroddi.”

en-gb	69 n section 191 (giving notices and other documents to WRA)—
cy-gb	69 Yn adran 191 (rhoi hysbysiadau a dogfennau eraill i ACC)—

en-gb	(a) in subsection (1)—
cy-gb	(a) yn is-adran (1)—

en-gb	for “this Act, or of regulations made under it” substitute “the Welsh Tax Acts, or of regulations made under them,”;
cy-gb	yn lle “y Ddeddf hon, neu mewn rheoliadau a wneir oddi tani” rhodder “Neddfau Trethi Cymru, neu mewn rheoliadau a wneir oddi tanynt,”, a

en-gb	after “person” insert “to make a tax return or”;
cy-gb	ar ôl “i berson”, mewnosoder “ddychwelyd ffurflen dreth neu”;

en-gb	(b) for subsection (2) substitute—
cy-gb	(b) yn lle is-adran (2), mewnosoder—

en-gb	“(2) The tax return, notice or other document must—
cy-gb	“(2) Rhaid i’r ffurflen dreth, yr hysbysiad neu’r ddogfen arall—

en-gb	be in such form,
cy-gb	bod ar ba bynnag ffurf,

en-gb	contain such information,
cy-gb	cynnwys pa bynnag wybodaeth,

en-gb	be accompanied by such other documents, and
cy-gb	cynnwys gydag ef neu hi ba bynnag ddogfennau eraill, a

en-gb	be given in such manner, as may be specified by WRA.”;
cy-gb	cael ei roi neu ei rhoi ym mha bynnag fodd, a bennir gan ACC.”;

en-gb	(c) in subsection (3), for “this Act” substitute “the Welsh Tax Acts”.
cy-gb	(c) yn is-adran (3), yn lle “y Ddeddf hon neu oddi tani” rhodder “Neddfau Trethi Cymru neu oddi tanynt”.

en-gb	70 n section 192(2) (interpretation), in the appropriate places, insert—
cy-gb	7 0 Yn adran 192(2) (dehongli), yn y mannau priodol, mewnosoder—

en-gb	““buyer” (“ prynwr") has the same meaning as in LTTA;”
cy-gb	“mae i “prynwr” (“ b uyer ”) yr un ystyr ag yn DTTT;”

en-gb	““land transaction” (“ trafodiad tir ”) has the same meaning as in LTTA;”
cy-gb	“mae i “trafodiad tir” (“ land transa c tion ”) yr un ystyr ag yn DTTT;”

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 243 
cy-gb	243 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	““LTTA” (“ DTTT ”) means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 0);”
cy-gb	“ystyr “DTTT” (“ LTT A ”) yw Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 217 (dccc );”

en-gb	““TCEA” (“ DTLlG ”) means the Tribunals, Courts and Enforcement Act 2007 (c. 
cy-gb	“ystyr “DTLlG” (“ TCE A ”) yw Deddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2 00 7 (p. 

en-gb	15);”
cy-gb	15);”

en-gb	““the Welsh Tax Acts” (“ Deddfau Trethi Cymru ”) means—
cy-gb	“ystyr “Deddfau Trethi Cymru” (“ the W elsh Ta x Ac ts ”) yw—

en-gb	this Act, and
cy-gb	y Ddeddf hon, a

en-gb	LTTA.”
cy-gb	DTTT;”

en-gb	71 In section 193 (index of defined expressions), in Table 1, at the appropriate places insert the defined expressions in the following table.
cy-gb	71 Yn adran 193 (mynegai o ymadroddion a ddiffinnir), yn Nhabl 1, yn y mannau priodol mewnosoder yr ymadroddion a ddiffinnir yn y tabl a ganlyn.

en-gb	Arrangement (in relation to the general anti- avoidance rule) (“trefniant”) section 81B(3)A
cy-gb	Trefniant (mewn perthynas â’r rheol gwrthweithio osgoi trethi cyffredinol) (“ arrangement ”) adran 81B(3)A

en-gb	Artificial (in relation to the general anti-avoidance rule) (“artiffisial”) section 81C
cy-gb	Artiffisial (mewn perthynas â’r rheol gwrthweithio osgoi trethi cyffredinol) (“ artifi c ial ”)adran 81C

en-gb	Buyer (“ prynwr”) 
cy-gb	Prynwr (“ b uyer ”)

en-gb	section 192(2)
cy-gb	adran 192(2)

en-gb	Final counteraction notice (“hysbysiad gwrthweithio terfynol”)
cy-gb	Hysbysiad gwrthweithio terfynol (“ final c ountera c tion noti c e ”) 

en-gb	section 81G
cy-gb	adran 81G

en-gb	General anti-avoidance rule (“ rheol gwrthweithio osgoi trethi cyffredinol ”) 
cy-gb	Rheol gwrthweithio osgoi trethi cyffredinol (“ general anti-a v oidan c e rule ”)

en-gb	section 81A(2)
cy-gb	adran 81A(2)

en-gb	Proposed counteraction notice (“hysbysiad gwrthweithio arfaethedig”)
cy-gb	Hysbysiad gwrthweithio arfaethedig (“ p ro p osed c ountera c tion noti c e ”)

en-gb	section 81F
cy-gb	adran 81F

en-gb	Tax advantage (“mantais drethiannol”) 
cy-gb	Mantais drethiannol (“ ta x ad v antage ”)

en-gb	section 81D
cy-gb	adran 81D

en-gb	Tax avoidance arrangement (“trefniant osgoi trethi”) 
cy-gb	Trefniant osgoi trethi (“ ta x a v oidan c e arrangement ”) 

en-gb	section 81B
cy-gb	adran 81B

en-gb	© Crown copyright 2017
cy-gb	© h Hawlfraint y Goron 2017

en-gb	Printed and published in the UK by The Stationery Office Limited under the authority and superintendence of Carol Tullo, Controller of Her Majesty ’ s Stationery Office and Queen ’ s Printer of Acts of Parliament.
cy-gb	Argraffwyd a chyhoeddwyd yn y Deyrnas Unedig gan The Stationery Office Limited o d an awdurdod a c arolygiaeth Carol Tullo, Rheolwr Gwasg Ei Mawrhydi ac Argraffydd Deddfau Seneddol y Frenhines.

en-gb	Cyhoeddwyd gan (The Stationery Office) 
cy-gb	Cyhoeddwyd gan (The Stationery Office) 

en-gb	ac mae ar gael oddi wrth:
cy-gb	ac mae ar gael oddi wrth:

en-gb	Online
cy-gb	Online

en-gb	www.tsoshop.co.uk
cy-gb	www.tsoshop.co.uk

en-gb	Mail, Telephone, Fax & E-mail 
cy-gb	Mail, Telephone, Fax & E-mail 

en-gb	TSO
cy-gb	TSO

en-gb	PO Box 29, Norwich NR3 1GN
cy-gb	PO Box 29, Norwich NR3 1GN

en-gb	Archebion/ymholiadau ffôn: 
cy-gb	Archebion/ymholiadau ffôn: 

en-gb	0333 202 5070
cy-gb	0333 202 5070

en-gb	Archebion ffacs: 
cy-gb	Archebion ffacs: 

en-gb	0333 202 5080 
cy-gb	0333 202 5080 

en-gb	book.orders@theso.co.uk
cy-gb	book.orders@theso.co.uk

en-gb	http:/ www.ukstate.com 
cy-gb	http:/ www.ukstate.com 

en-gb	TSO @ Blackwell ac Asiantau Achrededig eraill
cy-gb	TSO @ Blackwell ac Asiantau Achrededig eraill

en-gb	Published by TSO (The Stationery Office), part of Williams Lea Tag, 
cy-gb	Published by TSO (The Stationery Office), part of Williams Lea Tag, 

en-gb	and available from:
cy-gb	and available from:

en-gb	Online
cy-gb	Online

en-gb	www.tsoshop.co.uk
cy-gb	www.tsoshop.co.uk

en-gb	Mail, Telephone, Fax & E-mail 
cy-gb	Mail, Telephone, Fax & E-mail 

en-gb	TSO
cy-gb	TSO

en-gb	PO Box 29, Norwich NR3 1GN 
cy-gb	PO Box 29, Norwich NR3 1GN 

en-gb	General enquiries: 
cy-gb	General enquiries: 

en-gb	0333 202 5070 
cy-gb	0333 202 5070 

en-gb	Fax orders: 
cy-gb	Fax orders: 

en-gb	0333 202 5080
cy-gb	0333 202 5080

en-gb	E-mail: 
cy-gb	E-mail: 

en-gb	customer.service@tso.co.uk
cy-gb	customer.service@tso.co.uk

en-gb	Textphone: 
cy-gb	Textphone: 

en-gb	0333 202 5077
cy-gb	0333 202 5077

en-gb	TSO @ Blackwell and other Accredited Agents
cy-gb	TSO @ Blackwell and other Accredited Agents

en-gb	WELSH STATUTORY INSTRUMENTS
cy-gb	OFFERYNNAU STATUDOL CYMRU

en-gb	201* No. 
cy-gb	201* Rhif 

en-gb	(W. 
cy-gb	( Cy .  

en-gb	) (C. 
cy-gb	) (C. 

en-gb	LAND TRANSACTION TAX, WALES 
cy-gb	TRETH TRAFODIADAU TIR, CYMRU  

en-gb	The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 
cy-gb	Gorchymyn Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Cychwyn Rhif 

en-gb	2) Order 201*
cy-gb	2) 201*

en-gb	EXPLANATORY NOTE 
cy-gb	NODYN ESBONIADOL 

en-gb	(This note is not part of the Order) 
cy-gb	(Nid yw’r nodyn hwn yn rhan o’r Gorchymyn) 

en-gb	This Order is the second commencement order made by the Welsh Ministers under the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“the Act”).
cy-gb	Y Gorchymyn hwn yw’r ail orchymyn cychwyn a wneir gan Weinidogion Cymru o dan Ddeddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (“y Ddeddf”).

en-gb	Article 2 of this Order brings into force fully on 1 April 2018 all the provisions of the Act which have not already been commenced, or only commenced partially. 
cy-gb	Mae erthygl 2 o’r Gorchymyn hwn yn dwyn i rym yn llawn ar 1 Ebrill 2018 holl ddarpariaethau'r Ddeddf nad ydynt wedi eu cychwyn eisoes, neu sydd ond wedi eu cychwyn yn rhannol. 

en-gb	NOTE AS TO EARLIER COMMENCEMENT ORDERS 
cy-gb	NODYN AM Y GORCHMYNION CYCHWYN CYNHARACH 

en-gb	The following provisions of the Act have been brought into force by commencement order made before the date of this Order:
cy-gb	Mae’r darpariaethau a ganlyn o’r Ddeddf wedi eu dwyn i rym drwy orchymyn cychwyn a wnaed cyn dyddiad y Gorchymyn hwn:

en-gb	Provision 
cy-gb	Y Ddarpariaeth 

en-gb	Date of Commencement 
cy-gb	Y Dyddiad C ychwyn 

en-gb	S.I. 
cy-gb	Rhif  

en-gb	No. 
cy-gb	O.S. 

en-gb	Section 9(6)
cy-gb	Adran 9(6)

en-gb	18 October 2017 
cy-gb	18 Hydref 2017 

en-gb	2017/953 (W. 
cy-gb	2017/953 (Cy. 

en-gb	240) (C. 
cy-gb	240) (C. 

en-gb	87)
cy-gb	87)

en-gb	Section 24 (partially)
cy-gb	Adran 24 (yn rhannol)

en-gb	Section 25
cy-gb	Adran 25

en-gb	Section 30(1) and paragraphs 2, 9(1), 16, 18(4)(a) and (5) of Schedule 11 (partially)
cy-gb	Adran 30(1) a pharagraffau 2, 9(1), 16, 18(4)(a) a (5) o Atodlen 11 (yn rhannol)

en-gb	Section 32(2)  and paragraphs 28 and 36(1)(b) of Schedule 6 (partially)
cy-gb	Adran 32(2) a pharagraffau 28 a 36(1)(b) o Atodlen 6 (yn rhannol)

en-gb	Section 65(5), (6) and (7)(b)
cy-gb	Adran 65(5), (6) a (7)(b)

en-gb	Section 76  and paragraph 8 of Schedule 23 (partially)
cy-gb	Adran 76 a pharagraff 8 o Atodlen 23 (yn rhannol)

en-gb	See also section 81(1) of the Act for the provisions that came into force on 25 May 2017 (the day after the day on which the Act received Royal Assent). 
cy-gb	Gweler hefyd adran 81(1) o’r Ddeddf ar gyfer y darpariaethau a ddaeth i rym ar 25 Mai 2017 (y diwrnod drannoeth y diwrnod y cafodd Deddf 2013 y Cydsyniad Brenhinol). 

en-gb	land transaction tax, WALES 
cy-gb	TRETH TRAFODIADAU TIR, CYMRU 

en-gb	Made [ ] 
cy-gb	Gwnaed [ ] 

en-gb	The Welsh Ministers make the following Order in exercise of the power conferred on them by section 81(2) of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017( ). 
cy-gb	Mae Gweinidogion Cymru yn gwneud y Gorchymyn a ganlyn drwy arfer y pŵer a roddir iddynt gan adran 81(2) o Ddeddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017( ). 

en-gb	( ) 2017 anaw 1.
cy-gb	( ) 2017 dccc 1.

en-gb	Title 
cy-gb	Enw 

en-gb	 The title of this Order is the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 
cy-gb	 Enw’r Gorchymyn hwn yw Gorchymyn Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Cychwyn Rhif  

en-gb	2) Order 201*. 
cy-gb	2) 201*. 

en-gb	Provisions coming into force on 1 April 2018 
cy-gb	Y darpariaethau sy’n dod i rym ar 1 Ebrill 2018 

en-gb	 The provisions of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 to the extent that they are not yet commenced, come into force on 1 April 2018. 
cy-gb	Daw darpariaethau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017, i’r graddau nad ydynt wedi eu cychwyn eisoes, i rym ar 1 Ebrill 2018. 

en-gb	Name 
cy-gb	Enw 

en-gb	Cabinet Secretary for Finance and Local Government, one of the Welsh Ministers
cy-gb	Ysgrifennydd y Cabinet dros Gyllid a Llywodraeth Leol, un o Weinidogion Cymru

en-gb	Date 
cy-gb	Dyddiad 