en-gb	the interest in land to which the arrangements mentioned in condition 1 relate is held by B as a bond asset.
cy-gb	bod y buddiant mewn tir y mae’r trefniadau a grybwyllir yn amod 1 yn ymwneud â hwy yn cael ei ddal gan B fel ased bond.

en-gb	C ondition 3 
cy-gb	Amod 3

en-gb	8 (1) Condition 3 is that, for the purpose of generating income or gains for the alternative finance investment bond—
cy-gb	8 (1) Amod 3 yw, at ddiben cynhyrchu incwm neu enillion ar gyfer y bond buddsoddi cyllid arall—

en-gb	B and A enter into a leaseback agreement, or
cy-gb	bod B ac A yn ymrwymo i gytundeb adlesu, neu

en-gb	such other condition or conditions as may be prescribed is or are met.
cy-gb	bod unrhyw amod arall neu amodau eraill a ragnodir wedi ei fodloni neu wedi eu bodloni.

en-gb	(2) F or the purposes of condition 3, B and A enter into a leaseback agreement if B grants to A, out of the interest transferred to B—
cy-gb	(2) At ddibenion amod 3, mae B ac A yn ymrwymo i gytundeb adlesu os yw B yn rhoi i A, allan o’r buddiant a drosglwyddir i B—

en-gb	a lease (if the interest transferred is freehold), or
cy-gb	les (os yw’r buddiant a drosglwyddir yn rhydd-ddaliad), neu

en-gb	a sub-lease (if the interest transferred is leasehold).
cy-gb	is-les (os yw’r buddiant a drosglwyddir yn lesddaliad).

en-gb	C ondition 4 
cy-gb	Amod 4

en-gb	9 (1) Condition 4 is that, before the end of the period of 120 days beginning with the effective
cy-gb	9 (1) Amod 4 yw bod B, cyn diwedd y cyfnod o 12 0 ddiwrnodau sy’n dechrau â’r dyddiad y

en-gb	date of the first transaction, B provides W R A with the prescribed evidence that a satisfactory legal charge has been entered in the register of title kept under section 1 of the L and R egistration Act 2002 (c. 
cy-gb	mae’r trafodiad cyntaf yn cael effaith, yn darparu’r dystiolaeth ragnodedig i ACC bod pridiant tir cyfreithiol boddhaol wedi ei gofnodi yn y gofrestr teitl a gedwir o dan adran 1 o Ddeddf Cofrestru Tir 2 00 2 (p. 

en-gb	9).
cy-gb	9).

en-gb	(2) A charge is satisfactory for the purposes of condition 4 if it—
cy-gb	(2) M ae pridiant tir yn foddhaol at ddibenion amod 4 os yw—

en-gb	is a first charge on the interest transferred to B,
cy-gb	yn bridiant tir cyntaf ar y buddiant a drosglwyddir i B,

en-gb	is in favour of W R A, and
cy-gb	o blaid ACC, ac

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 156 
cy-gb	156 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(c) is for the total of—
cy-gb	(c) ar gyfer cyfanswm—

en-gb	the amount of tax which would (apart from paragraph 13) be chargeable on the first transaction if the chargeable consideration for that transaction had been the market value of the interest on the effective date of that transaction, and
cy-gb	y swm o dreth a fyddai (oni bai am baragraff 13) i’w godi ar y trafodiad cyntaf pe bai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad hwnnw wedi bod yn werth marchnadol y buddiant ar y dyddiad y mae’r trafodiad hwnnw yn cael effaith, a

en-gb	any interest and penalties which would for the time being be payable on or in relation to that amount of tax, if the tax had been payable (but not paid) in respect of the first transaction.
cy-gb	unrhyw log a chosbau a fyddai am y tro yn daladwy ar y swm hwnnw o dreth neu mewn perthynas ag ef, pe bai’r dreth wedi bod yn daladwy (ond heb ei thalu) mewn cysylltiad â’r trafodiad cyntaf.

en-gb	C ondition 5 
cy-gb	Amod 5

en-gb	10 Condition 5 is that the total of the payments of capital made to B before the termination of the bond is not less than 60% of the market value of the interest in the land on the effective date of the first transaction.
cy-gb	1 0 Amod 5 yw nad yw cyfanswm y taliadau cyfalaf a wneir i B cyn terfynu’r bond yn llai na 6 0 % o werth marchnadol y buddiant yn y tir ar y dyddiad y mae’r trafodiad cyntaf yn cael effaith.

en-gb	C ondition 6 
cy-gb	Amod 6

en-gb	11 Condition 6 is that B holds the interest in the land as a bond asset until the termination of the bond.
cy-gb	11 Amod 6 yw bod B yn dal y buddiant yn y tir fel ased bond hyd derfyn y bond.

en-gb	C ondition 7 
cy-gb	Amod 7

en-gb	12 Condition 7 is that—
cy-gb	12 Amod 7 yw—

en-gb	before the end of the period of 30 days beginning with the date on which the interest in the land ceases to be held as a bond asset, the interest is transferred by B to A (“the second transaction”), and
cy-gb	bod B, cyn diwedd y cyfnod o 3 0 o ddiwrnodau sy’n dechrau â’r dyddiad y mae’r buddiant yn y tir yn peidio â chael ei ddal fel ased bond, yn trosglwyddo’r buddiant i A (“yr ail drafodiad”), a

en-gb	the second transaction is given effect not more than 10 years (or such other period as may be prescribed) after the first transaction.
cy-gb	y rhoddir effaith i’r ail drafodiad o fewn 1 0 mlynedd (neu unrhyw gyfnod arall a ragnodir) i’r trafodiad cyntaf.

en-gb	PA R T 4
cy-gb	RI-IAN 4

en-gb	RELIEF FOR C ER TA IN T R A N SACT ION S  Relief for t h e first transaction
cy-gb	RHYDDHAD AR GYFER TRAFODIADAU PENODOL Rhyddhad ar gyfer y trafodiad cyntaf 

en-gb	13 (1) The first transaction is relieved from tax if each of conditions 1 to 3 is met before the end of the period of 30 days beginning with the effective date of that transaction.
cy-gb	13 (1) M ae’r trafodiad cyntaf wedi ei ryddhau rhag treth os bodlonir pob un o amodau 1 i 3 cyn diwedd y cyfnod o 3 0 o ddiwrnodau sy’n dechrau â’r dyddiad y mae’r trafodiad hwnnw yn cael effaith.

en-gb	Where the q ualifying interest in land is replaced as the bond asset by an interest in other land, sub-paragraph (1) is sub j ect to paragraph 18 (replacement of asset).
cy-gb	Pan fo’r buddiant cymwys mewn tir yn cael ei ddisodli fel yr ased bond gan fuddiant mewn tir arall, mae is-baragraff (1) yn ddarostyngedig i baragraff 18 (disodli ased).

en-gb	Sub-paragraph (1) is also sub j ect to paragraph 17 (no relief where bond-holder ac q uires control of underlying asset).
cy-gb	M ae is-baragraff (1) hefyd yn ddarostyngedig i baragraff 17 (nid yw rhyddhad ar gael pan fo deiliad bond yn caffael rheolaeth dros ased sylfaenol). 

en-gb	Wit h dra w al of relief for t h e first transaction
cy-gb	Tynnu rhyddhad yn ôl ar gyfer y trafodiad cyntaf

en-gb	14 (1) R elief under paragraph 13 is withdrawn if—
cy-gb	14 (1) M ae rhyddhad o dan baragraff 13 wedi ei dynnu’n ôl—

en-gb	(a) the q ualifying interest in land is transferred by B to A without conditions 5 and 6 having been met,
cy-gb	(a) os yw B yn trosglwyddo’r buddiant cymwys mewn tir i A heb fod amodau 5 na 6 wedi eu bodloni,

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 157 
cy-gb	157 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	the period mentioned in (or prescribed under) paragraph 12(b) expires and any one of those conditions has not been met, or
cy-gb	os daw’r cyfnod a grybwyllir ym mharagraff 12(b) (neu a ragnodir oddi tano) i ben a bod unrhyw un o’r amodau hynny heb ei fodloni, neu

en-gb	at any time it becomes apparent for any other reason that any one of conditions 5 to 7 cannot or will not be met.
cy-gb	os daw’n amlwg unrhyw bryd am unrhyw reswm arall na ellir bodloni unrhyw un o amodau 5 i 7 neu na chaiff ei fodloni.

en-gb	R elief under paragraph 13 is also withdrawn if condition 4 is not met. 
cy-gb	M ae rhyddhad o dan baragraff 13 hefyd wedi ei dynnu’n ôl oni fodlonir amod 4. 

en-gb	Where relief under paragraph 13 is withdrawn the amount of tax chargeable on the first transaction is the tax that would have been chargeable but for the relief if the chargeable consideration for the transaction had been the market value of the q ualifying interest on the effective date of the transaction.
cy-gb	Pan gaiff rhyddhad o dan baragraff 13 ei dynnu’n ôl, swm y dreth sydd i’w godi ar y trafodiad cyntaf yw’r dreth y byddid wedi ei chodi oni bai am y rhyddhad pe bai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad wedi bod yn werth marchnadol y buddiant cymwys ar y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	R elief for t h e second transaction 
cy-gb	Rhyddhad ar gyfer yr ail drafodiad

en-gb	15 (1) The second transaction is relieved from tax if—
cy-gb	15 (1) M ae’r ail drafodiad wedi ei ryddhau rhag treth—

en-gb	each of conditions 1 to 7 is met, and
cy-gb	os bodlonir pob un o amodau 1 i 7, a

en-gb	the provisions of this Act and TCMA in relation to the first transaction are complied with.
cy-gb	os cydymffurfir â darpariaethau’r Ddeddf hon a DCRhT mewn perthynas â’r trafodiad cyntaf.

en-gb	Where the q ualifying interest in land is replaced as the bond asset by an interest in other land, sub-paragraph (1) is sub j ect to paragraph 1 8 (replacement of asset).
cy-gb	Pan fo’r buddiant cymwys mewn tir yn cael ei ddisodli fel yr ased bond gan fuddiant mewn tir arall, mae is-baragraff (1) yn ddarostyngedig i baragraff 18 (disodli ased).

en-gb	Sub-paragraph (1) is also sub j ect to paragraph 17 (no relief where bond-holder ac q uires control of underlying asset).
cy-gb	M ae is-baragraff (1) hefyd yn ddarostyngedig i baragraff 17 (nid yw rhyddhad ar gael pan fo deiliad bond yn caffael rheolaeth dros ased sylfaenol). 

en-gb	Disc h ar g e of c h ar g e wh en conditions for relief m et
cy-gb	Gollwng p ridiant tir p an fodlonir amodau ar gyfer rhyddhad

en-gb	16 f, after the effective date of the second transaction, B provides W R A with the prescribed
cy-gb	16 Os yw B, ar ôl y dyddiad y mae’r ail drafodiad yn cael effaith, yn darparu’r dystiolaeth

en-gb	evidence that each of conditions 1 to 3 and 5 to 7 has been met, the land ceases to be sub j ect to the charge registered in pursuance of condition 4.
cy-gb	ragnodedig i ACC bod pob un o amodau 1 i 3 a 5 i 7 wedi eu bodloni, mae’r tir yn peidio â bod yn ddarostyngedig i’r pridiant tir a gofrestrwyd yn unol ag amod 4.

en-gb	R elief not availa b le wh ere b ond- h older ac qu ires control of u nderl y in g asset 
cy-gb	Rhyddhad he b fod ar gael p an fo deiliad b ond yn caffael rheolaeth dros ased sylfaenol

en-gb	17 (1) R elief provided under paragraph 13 or 15 (including where the relief is provided under
cy-gb	17 (1) Nid yw rhyddhad a ddarperir o dan baragraff 13 neu 15 (gan gynnwys pan ddarperir y

en-gb	either paragraph as modified by paragraph 1 8 ) is not available if control of the underlying asset is ac q uired by—
cy-gb	rhyddhad o dan y naill baragraff neu’r llall fel y’u haddesir gan baragraff 18) ar gael os caiff rheolaeth dros yr ased sylfaenol ei gaffael gan—

en-gb	the bond-holder, or
cy-gb	y deiliad bond, neu

en-gb	a group of connected bond-holders.
cy-gb	gr * p o ddeiliaid bond cysylltiedig.

en-gb	(2) A bond-holder (“BH”), or a group of connected bond-holders, ac q uires control of the underlying asset if—
cy-gb	(2) M ae deiliad bond (“DB”), neu gr * p o ddeiliaid bond cysylltiedig, yn caffael rheolaeth dros yr ased sylfaenol—

en-gb	the rights of bond-holders under an alternative finance investment bond include the right of management and control of the bond assets, and
cy-gb	os yw hawliau deiliaid bond o dan fond buddsoddi cyllid arall yn cynnwys hawliau rheoli a rheolaeth dros asedau’r bond, a

en-gb	BH, or the group, ac q uires sufficient rights to enable BH, or the members of the group acting j ointly, to exercise management and control of the bond assets to the exclusion of any other bond-holders.
cy-gb	os yw DB, neu’r gr * p, yn caffael hawliau digonol i alluogi DB, neu aelodau’r gr * p yn gweithredu ar y cyd, i arfer hawliau rheoli a rheolaeth dros asedau’r bond gan eithrio unrhyw ddeiliaid bond eraill.

en-gb	(3) f BH, or the group, ac q uires control of the underlying asset before the end of the period of 30 days beginning with the effective date of the first transaction, the effect of subparagraph (1) is that paragraph 13 does not apply to that transaction.
cy-gb	(3) Os yw DB, neu’r gr * p, yn caffael rheolaeth dros yr ased sylfaenol cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r dyddiad y mae’r trafodiad cyntaf yn cael effaith, effaith is-baragraff (1) yw nad yw paragraff 13 yn gymwys i’r trafodiad hwnnw.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 158 
cy-gb	158 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(4) f B H, or the group, ac q uires control of the underlying asset after the end of that period and conditions 1 to 3 have been met, the effect of sub-paragraph (1) is that any relief under paragraph 13 is treated as withdrawn under paragraph 14.
cy-gb	(4) Os yw DB, neu’r gr*p, yn caffael rheolaeth dros yr ased sylfaenol ar ôl diwedd y cyfnod hwnnw a bod amodau 1 i 3 wedi eu bodloni, effaith is-baragraff (1) yw y caiff unrhyw ryddhad o dan baragraff 13 ei drin fel pe bai wedi ei dynnu’n ôl o dan baragraff 14.

en-gb	(5) B ut sub-paragraph (1) does not prevent the reliefs being available in either of the following cases.
cy-gb	(5) Ond nid yw is-baragraff (1) yn rhwystro’r rhyddhadau rhag bod ar gael yn y naill neu’r llall o’r achosion a ganlyn.

en-gb	(6) The first case is where—
cy-gb	(6) Yr achos cyntaf yw—

en-gb	at the time that the rights were ac q uired B H (or all of the connected bond-holders) did not know and had no reason to suspect that the ac q uisition enabled the exercise of the right of management and control of the bond assets, and
cy-gb	ar yr adeg y caffaelwyd yr hawliau, nid oedd DB (neu’r holl ddeiliaid bond cysylltiedig) yn gwybod, ac nid oedd ganddo neu ganddynt unrhyw reswm i amau bod y caffaeliad yn galluogi arfer hawliau rheoli a rheolaeth dros asedau’r bond, a

en-gb	as soon as reasonably practicable after B H (or any of the bond-holders) becomes aware that the ac q uisition enables that exercise, B H transfers (or some or all of the bond-holders transfer) sufficient rights for that exercise no longer to be possible.
cy-gb	cyn gynted ag y bo’n rhesymol ymarferol ar ôl i DB (neu unrhyw un neu ragor o’r deiliaid bond) ddod yn ymwybodol bod y caffaeliad yn galluogi arfer yr hawliau hynny, bod DB (neu rai deiliaid bond neu’r holl ddeiliaid bond) yn trosglwyddo hawliau digonol fel na fo’n bosibl arfer yr hawliau hynny mwyach.

en-gb	(7) The second case is where B H—
cy-gb	(7) Yr ail achos yw—

en-gb	underwrites a public offer of rights under the bond, and
cy-gb	pan fo DB yn gwarantu cynnig cyhoeddus o hawliau o dan y bond, a

en-gb	does not exercise the right of management and control of the bond assets.
cy-gb	pan na fo DB yn arfer yr hawliau rheoli a rheolaeth dros asedau’r bond.

en-gb	( 8 ) In this paragraph, “underwrite”, in relation to an offer of rights under a bond, means to agree to make payments of capital under the bond in the event that other persons do not make those payments.
cy-gb	(8) Yn y paragraff hwn, ystyr “gwarantu”, mewn perthynas â chynnig hawliau o dan fond, yw cytuno i wneud taliadau cyfalaf o dan y bond os nad yw personau eraill yn gwneud y taliadau hynny.

en-gb	PA R T 5
cy-gb	RI-IAN 5 

en-gb	S U PP LE M EN TA RY 
cy-gb	ATODOL

en-gb	R e p lace m ent of asset 
cy-gb	Disodli ased

en-gb	1 8 (1) Paragraphs 13 to 16 apply with the modifications set out in sub-paragraph (2) or (as the case may be) (3) if—
cy-gb	18 (1) M ae paragraffau 13 i 16 yn gymwys gyda’r addasiadau a nodir yn is-baragraff (2) neu (yn ôl y digwydd) (3)—

en-gb	conditions 1 to 3 and 7 are met in relation to an interest in land (“the original land”),
cy-gb	os bodlonir amodau 1 i 3 a 7 mewn perthynas â buddiant mewn tir (“y tir gwreiddiol”),

en-gb	B ceases to hold the original land as a bond asset (and accordingly, transfers it to A) before the termination of the alternative finance investment bond, 
cy-gb	os yw B yn peidio â dal y tir gwreiddiol fel ased bond (ac yn unol â hynny, yn ei drosglwyddo i A) cyn terfyn y bond buddsoddi cyllid arall,

en-gb	A and B enter into further arrangements satisfying condition 1 relating to an interest in other land (“the replacement land”), and
cy-gb	os yw A a B yn ymrwymo i drefniadau pellach sy’n bodloni amod 1 mewn perthynas â buddiant mewn tir arall (“y tir amnewid”), a

en-gb	the value of the interest in the replacement land at the time it is transferred from A to B is greater than or e q ual to the market value of the interest in the original land on the effective date of the first transaction relating to the original land.
cy-gb	os yw gwerth y buddiant yn y tir amnewid ar yr adeg y mae A yn ei drosglwyddo i B yn fwy na gwerth marchnadol y buddiant yn y tir gwreiddiol ar y dyddiad y mae’r trafodiad cyntaf sy’n ymwneud â’r tir gwreiddiol yn cael effaith, neu’n hafal â’r gwerth marchnadol hwnnw.

en-gb	In relation to the original land, condition 6 does not need to be met if conditions 1, 2, 3, 6 and 7 (as modified by sub-paragraph (3)) are met in relation to the replacement land.
cy-gb	M ewn perthynas â’r tir gwreiddiol, nid oes angen bodloni amod 6 os bodlonir amodau 1, 2, 3, 6 a 7 (fel y’u haddesir gan is-baragraff (3)) mewn perthynas â’r tir amnewid. 

en-gb	n relation to the replacement land—
cy-gb	O ran y tir amnewid—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 159 
cy-gb	159 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	condition 5 applies as if the reference to the interest in land were a reference to the interest in the original land, and
cy-gb	mae amod 5 yn gymwys fel pe bai’r cyfeiriad at y buddiant mewn tir yn gyfeiriad at y buddiant yn y tir gwreiddiol, a

en-gb	condition 7 applies as if the reference in paragraph 12(b) to the first transaction were a reference to the first transaction relating to the original land.
cy-gb	mae amod 7 yn gymwys fel pe bai’r cyfeiriad ym mharagraff 12(b) at y trafodiad cyntaf yn gyfeiriad at y trafodiad cyntaf sy’n ymwneud â’r tir gwreiddiol.

en-gb	(4) f the replacement land is in Wales, the original land ceases to be sub j ect to the charge registered in pursuance of condition 4 when—
cy-gb	(4) Os yw’r tir amnewid yng Nghymru, mae’r tir gwreiddiol yn peidio â bod yn ddarostyngedig i’r pridiant tir a gofrestrwyd yn unol ag amod 4 pan fo—

en-gb	B provides W R A with the prescribed evidence that condition 7 is met in relation to the original land, and
cy-gb	B yn darparu’r dystiolaeth ragnodedig i ACC bod amod 7 wedi ei fodloni mewn perthynas â’r tir gwreiddiol, a

en-gb	condition 4 is met in relation to the replacement land.
cy-gb	amod 4 wedi ei fodloni mewn perthynas â’r tir amnewid.

en-gb	(5) f the replacement land is not in Wales, the original land ceases to be sub j ect to the charge registered in pursuance of condition 4 when B provides W R A with the prescribed evidence that—
cy-gb	(5) Os nad yw’r tir amnewid yng Nghymru, mae’r tir gwreiddiol yn peidio â bod yn ddarostyngedig i’r pridiant tir a gofrestrwyd yn unol ag amod 4 pan fydd B yn darparu’r dystiolaeth ragnodedig i ACC bod—

en-gb	condition 7 is met in relation to the original land, and
cy-gb	amod 7 wedi ei fodloni mewn perthynas â’r tir gwreiddiol, a

en-gb	each of conditions 1 to 3 is met in relation to the replacement land.
cy-gb	pob un o amodau 1 i 3 wedi eu bodloni mewn perthynas â’r tir amnewid.

en-gb	(6) This paragraph also applies where the replacement land is replaced by further replacement land; and in that event—
cy-gb	(6) Mae’r paragraff hwn hefyd yn gymwys pan fo’r tir amnewid yn cael ei ddisodli gan dir cyfnewid pellach;  ac os digwydd hynny—

en-gb	references to the original land (except those in sub-paragraph (3)) are to be read as references to the replacement land, and
cy-gb	mae cyfeiriadau at y tir gwreiddiol (ac eithrio’r rheini yn is-baragraff (3)) i’w darllen fel cyfeiriadau at y tir amnewid, a

en-gb	references to the replacement land are to be read as references to the further replacement land.
cy-gb	mae cyfeiriadau at y tir amnewid i’w darllen fel cyfeiriadau at y tir amnewid pellach.

en-gb	W R A to notif y R e g istrar of disc h ar g e of c h ar g e
cy-gb	A CC i hysbysu'r Cofrestrydd ynghylch gollwng pridiant tir 

en-gb	19 (1) Where a charge is discharged in accordance with paragraph 16 or 18(4) or (5), W R A must notify the Chief L and R egistrar of the discharge in accordance with land registration rules (within the meaning of the L and R egistration Act 2002 (c. 9)).
cy-gb	19 (1) Pan gaiff pridiant tir ei ollwng yn unol â pharagraff 16 neu 18(4) neu (5), rhaid i ACC hysbysu’r Prif Gofrestrydd Tir ynghylch y gollyngiad hwnnw yn unol â rheolau cofrestru tir (o fewn ystyr “land registration rules” yn Neddf Cofrestru Tir 2 00 2 (p.9)).

en-gb	(2) W R A must do so within the period of 30 days beginning with the date on which B provides the evidence in q uestion.
cy-gb	(2) Rhaid i ACC wneud hynny o fewn y cyfnod o 3 0 o ddiwrnodau sy’n dechrau â’r dyddiad y mae B yn darparu’r dystiolaeth o dan sylw.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 160 
cy-gb	160 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 12
cy-gb	ATODLEN 12

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

en-gb	RELIEF FOR IN C OR P OR AT ION OF LI M I T E D LI A BILI T Y PA R T NER S HI P T h e relief 
cy-gb	RHYDDHAD AR GYFER Y M GORFFORI PARTNERAETH ATEBOLRWYDD CYFYNGEDIG Y rhyddhad

en-gb	1 A transaction by which a chargeable interest is transferred by a person (“the transferor”) to a limited liability partnership in connection with its incorporation is relieved from tax if conditions A to C are met.
cy-gb	1 M ae trafodiad pan fo person (“y trosglwyddwr”) yn trosglwyddo buddiant trethadwy i bartneriaeth atebolrwydd cyfyngedig mewn cysylltiad â’i ymgorffori wedi ei ryddhau rhag treth os bodlonir amodau A i C.

en-gb	C ondition A 
cy-gb	Amod A

en-gb	2 Condition A is that the effective date of the transaction is not more than one year after the date of incorporation of the limited liability partnership.
cy-gb	2 Amod A yw nad yw’r dyddiad y mae’r trafodiad yn cael effaith fwy na blwyddyn ar ôl dyddiad ymgorffori’r bartneriaeth atebolrwydd cyfyngedig.

en-gb	C ondition B 
cy-gb	Amod B

en-gb	3 Condition B is that at the relevant time the transferor—
cy-gb	3 Amod B yw bod y trosglwyddwr, ar yr adeg berthnasol—

en-gb	is a partner in a partnership comprised of all the persons who are, or are to be, members of the limited liability partnership (and no-one else), or
cy-gb	yn bartner mewn partneriaeth sy’n cynnwys yr holl bersonau sy’n aelodau o’r bartneriaeth atebolrwydd cyfyngedig, neu a fydd yn aelodau ohoni (a neb arall), neu

en-gb	holds the chargeable interest as nominee or bare trustee for one or more of the partners in such a partnership.
cy-gb	yn dal y buddiant trethadwy fel enwebai neu ymddiriedolwr noeth i un partner neu ragor mewn partneriaeth o’r fath.

en-gb	C ondition C
cy-gb	Amod C

en-gb	4 Condition C is that—
cy-gb	4 Amod C yw—

en-gb	the proportions of the chargeable interest to which the persons mentioned in paragraph 3(a) are entitled immediately after the transfer are the same as those to which they were entitled at the relevant time, or
cy-gb	bod y cyfrannau o’r buddiant trethadwy y mae gan y personau a grybwyllir ym mharagraff 3(a) yr hawl iddynt yn union ar ôl y trosglwyddiad yr un fath â’r rheini yr oedd ganddynt hawl iddynt ar yr adeg berthnasol, neu

en-gb	none of the differences in those proportions has arisen as part of arrangements of which the main purpose, or one of the main purposes, is the avoidance of liability to tax.
cy-gb	nad yw yr un o’r gwahaniaethau yn y cyfrannau hynny wedi codi fel rhan o drefniadau y mae osgoi atebolrwydd i dreth yn brif ddiben iddynt, neu’n un o’u prif ddibenion.

en-gb	I nter p retation 
cy-gb	Dehongli

en-gb	5 (1) I n this Schedule—
cy-gb	5 (1) Yn yr Atodlen hon—

en-gb	“limited liability partnership” (“ p artneriaet h atebolrwydd cyfyngedig ”) means a limited liability partnership formed under the L imited L iability Partnerships Act 2000 (c. 12);
cy-gb	ystyr “partneriaeth atebolrwydd cyfyngedig” (“ limited lia b ility p artnershi p ”) yw partneriaeth atebolrwydd cyfyngedig a ffurfiwyd o dan Ddeddf Partneriaethau Atebolrwydd Cyfyngedig 2 000 (p.12).

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 161 
cy-gb	161 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	“the relevant time” (“ yr adeg berthnasol ”) means—where the transferor ac q uired the chargeable interest after the incorporation of the limited liability partnership, immediately after the transferor ac q uired it, and in any other case, immediately before the limited liability partnership's incorporation.
cy-gb	ystyr “yr adeg berthnasol” (“ the rele v ant time ”) yw—pan fu i’r trosglwyddwr gaffael y buddiant trethadwy ar ôl ymgorffori’r bartneriaeth atebolrwydd cyfyngedig, yn union ar ôl i’r trosglwyddwr ei gaffael, a mewn unrhyw achos arall, yn union cyn ymgorffori’r bartneriaeth atebolrwydd cyfyngedig.

en-gb	(2) In paragraph 4(b), “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.
cy-gb	(2) Ym mharagraff 4(b) mae “trefniadau” yn cynnwys unrhyw gynllun, unrhyw gytundeb neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 162 
cy-gb	162 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 13
cy-gb	ATODLEN 13

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

en-gb	RELIEF FOR AC QUI S I T ION S INVOLVING M UL T I P LE DW ELLING S O vervie w 
cy-gb	RHYDDHAD AR GYFER CAFFAELIADAU SY’N Y M WNEUD AG ANHEDDAU LLUOSOG Trosolwg

en-gb	1 This Schedule makes provision about relief available for ac q uisitions involving multiple dwellings.
cy-gb	1 M ae’r Atodlen hon yn gwneud darpariaeth ynghylch rhyddhad sydd ar gael ar gyfer caffaeliadau sy’n ymwneud ag anheddau lluosog.

en-gb	2 This Schedule is arranged as follows—
cy-gb	2 M ae’r Atodlen hon wedi ei threfnu fel a ganlyn—

en-gb	paragraph 3 identifies the transactions to which this Schedule applies,
cy-gb	mae paragraff 3 yn dynodi’r trafodiadau y mae’r Atodlen hon yn gymwys iddynt,

en-gb	paragraph 4 defines key terms,
cy-gb	mae paragraff 4 yn diffinio termau allweddol,

en-gb	paragraph 5 provides for the amount of tax chargeable,
cy-gb	mae paragraff 5 yn darparu ar gyfer swm y dreth sydd i’w godi,

en-gb	paragraphs 6 and 7 make further provision about how the tax is calculated, and
cy-gb	mae paragraffau 6 a 7 yn gwneud darpariaeth bellach ynghylch sut y cyfrifir y dreth, ac

en-gb	paragraph 8 provides for certain buildings which are yet to be constructed or adapted to be treated as dwellings for the purposes of this Schedule.
cy-gb	mae paragraff 8 yn darparu ar gyfer trin adeiladau penodol sydd eto i’w hadeiladu neu i’w haddasu fel anheddau at ddibenion yr Atodlen hon.

en-gb	Transactions to wh ic h t h is S c h ed u le a pp lies
cy-gb	Trafodiadau y mae'r Atodlen hon yn gymwys iddynt

en-gb	3 (1) This Schedule applies to a relevant transaction.
cy-gb	3 (1) M ae’r Atodlen hon yn gymwys i drafodiad perthnasol.

en-gb	(2) A “relevant transaction” is a chargeable transaction that is—
cy-gb	(2) Ystyr “trafodiad perthnasol” yw trafodiad trethadwy—

en-gb	within sub-paragraph (3) or (4), and
cy-gb	sydd o fewn is-baragraff (3) neu (4), a

en-gb	not excluded by sub-paragraph (5).
cy-gb	nad yw wedi ei eithrio gan is-baragraff (5).

en-gb	(3) A transaction is within this sub-paragraph if its main sub j ect-matter consists of—
cy-gb	(3) M ae trafodiad o fewn yr is-baragraff hwn os ei brif destun yw—

en-gb	an interest in at least two dwellings, or
cy-gb	buddiant mewn o leiaf ddwy annedd, neu

en-gb	an interest in at least two dwellings and other property.
cy-gb	buddiant mewn o leiaf ddwy annedd ac eiddo arall.

en-gb	(4) A transaction is within this sub-paragraph if—
cy-gb	(4) M ae trafodiad o fewn yr is-baragraff hwn—

en-gb	(a) its main sub j ect-matter consists of—
cy-gb	(a) os ei brif destun yw—

en-gb	an interest in a dwelling, or
cy-gb	buddiant mewn annedd, neu

en-gb	an interest in a dwelling and other property,
cy-gb	buddiant mewn annedd ac eiddo arall,

en-gb	(b) it is one of a number of linked transactions, and
cy-gb	(b) os yw’n un o nifer o drafodiadau cysylltiol, ac

en-gb	(c) the main sub j ect-matter of at least one of the other linked transactions consists of —
cy-gb	(c) os prif destun o leiaf un o’r trafodiadau cysylltiol eraill yw—

en-gb	an interest in some other dwelling or dwellings, or
cy-gb	buddiant mewn rhyw annedd arall neu ryw anheddau eraill, neu

en-gb	an interest in some other dwelling or dwellings and other property.
cy-gb	buddiant mewn rhyw annedd arall neu ryw anheddau eraill ac eiddo arall.

en-gb	(5) A transaction is excluded by this sub-paragraph if—
cy-gb	(5) M ae trafodiad wedi ei eithrio gan yr is-baragraff hwn—

en-gb	(a) paragraph 10 (relief for transactions entered into by persons exercising collective rights) of Schedule 14 applies to it, or
cy-gb	(a) os yw paragraff 10 (rhyddhad ar gyfer trafodiadau yr ymrwymir iddynt gan bersonau sy’n arfer hawliau ar y cyd) o Atodlen 14 yn gymwys iddo, neu

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 163 
cy-gb	163 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(b) relief under Schedule 16 (group relief), Schedule 17 (reconstruction and ac q uisition relief) or Schedule 1 8 (charities relief) is available for it (even if such a relief is withdrawn).
cy-gb	(b) os yw rhyddhad o dan Atodlen 16 (rhyddhad gr*p), Atodlen 17 (rhyddhad atgyfansoddi a rhyddhad caffael) neu Atodlen 18 (rhyddhad elusennau) ar gael ar ei gyfer (hyd yn oed os caiff rhyddhad o’r fath ei dynnu’n ôl).

en-gb	A reference in this Schedule to an interest in a dwelling is to any chargeable interest in or over a dwelling.
cy-gb	M ae cyfeiriad yn yr Atodlen hon at fuddiant mewn annedd yn gyfeiriad at unrhyw fuddiant trethadwy mewn annedd neu dros annedd. 

en-gb	B ut, in the case of a dwelling sub j ect to a lease granted for an initial term of more than 21 years, any interest that is a superior interest in relation to the lease is not to be treated as an interest in a dwelling for the purposes of paragraphs 4 and 5. 
cy-gb	Ond, yn achos annedd sy’n ddarostyngedig i les a roddir am dymor cychwynnol o fwy na 21 o flynyddoedd, nid yw unrhyw fuddiant sy’n uwchfuddiant mewn perthynas â’r les i’w drin fel buddiant mewn annedd at ddibenion paragraffau 4 a 5.

en-gb	Sub-paragraph (7) does not apply where—
cy-gb	Nid yw is-baragraff (7) yn gymwys—

en-gb	the seller is a q ualifying body within the meaning given by paragraph 9(3) of Schedule 15 (relief for certain ac q uisitions of residential properties by tenants),
cy-gb	pan fo’r gwerthwr yn gorff cymwys o fewn yr ystyr a roddir gan baragraff 9(3) o Atodlen 15 (rhyddhad ar gyfer caffaeliadau eiddo preswyl penodol gan denantiaid),

en-gb	the transaction is a sale under a sale and leaseback arrangement within the meaning of paragraph 2 of Schedule 9 (sale and leaseback arrangements),
cy-gb	pan fo’r trafodiad yn werthiant o dan drefniant gwerthu ac adlesu o fewn ystyr paragraff 2 o Atodlen 9 (trefniadau gwerthu ac adlesu),

en-gb	that sale is the grant of a leasehold interest, and
cy-gb	os rhoi buddiant lesddaliad yw’r gwerthiant hwnnw, a

en-gb	the leaseback element of that arrangement is relieved from tax under Schedule 9 (sale and leaseback relief).
cy-gb	pan fo’r elfen adlesu o’r trefniant hwnnw wedi ei rhyddhau rhag treth o dan Atodlen 9 (rhyddhad gwerthu ac adlesu).

en-gb	K e y ter m s 
cy-gb	Termau allweddol

en-gb	4 (1) “The consideration attributable to dwellings” is—
cy-gb	4 (1) Ystyr “y gydnabyddiaeth sydd i’w phriodoli i anheddau”—

en-gb	for a single dwelling transaction, so much of the chargeable consideration for the transaction as is attributable to the dwelling;
cy-gb	ar gyfer trafodiad annedd unigol, yw hynny o’r gydnabyddiaeth drethadwy ar gyfer y trafodiad sydd i’w briodoli i’r annedd;

en-gb	for a multiple dwelling transaction, so much of the chargeable consideration for the transaction as is attributable to the dwellings in total.
cy-gb	ar gyfer trafodiad anheddau lluosog, yw hynny o’r gydnabyddiaeth drethadwy ar gyfer y trafodiad sydd i’w briodoli i’r anheddau gyda’i gilydd.

en-gb	(2) “The remaining consideration” is the chargeable consideration for the transaction less the consideration attributable to dwellings.
cy-gb	(2) Ystyr “y gydnabyddiaeth sy’n weddill” yw’r gydnabyddiaeth drethadwy ar gyfer y trafodiad llai’r gydnabyddiaeth sydd i’w phriodoli i anheddau.

en-gb	(3) A relevant transaction is a “single dwelling transaction” if its main sub j ect-matter consists of—
cy-gb	(3) M ae trafodiad perthnasol yn “trafodiad annedd unigol” os ei brif destun yw—

en-gb	an interest in a dwelling, or
cy-gb	buddiant mewn annedd, neu

en-gb	an interest in a dwelling and other property.
cy-gb	buddiant mewn annedd ac eiddo arall.

en-gb	(4) A relevant transaction is a “multiple dwelling transaction” if its main sub j ect-matter consists of—
cy-gb	(4) M ae trafodiad perthnasol yn “trafodiad anheddau lluosog” os ei brif destun yw—

en-gb	an interest in at least two dwellings, or
cy-gb	buddiant mewn o leiaf ddwy annedd, neu

en-gb	an interest in at least two dwellings and other property.
cy-gb	buddiant mewn o leiaf ddwy annedd ac eiddo arall.

en-gb	(5) “Attributable” means attributable on a j ust and reasonable apportionment. 
cy-gb	(5) Ystyr “priodoli” yw priodoli ar sail dosraniad teg a rhesymol. 

en-gb	T h e a m o u nt of tax c h ar g ea b le
cy-gb	Swm y dreth sydd i'w godi

en-gb	5 (1) f relief under this Schedule is claimed for a relevant transaction, the amount of tax chargeable in respect of the transaction is the sum of—
cy-gb	5 (1) Os hawlir rhyddhad o dan yr Atodlen hon am drafodiad perthnasol, y dreth sydd i’w chodi mewn cysylltiad â’r trafodiad yw swm—

en-gb	the tax related to the consideration attributable to dwellings, and
cy-gb	y dreth sy’n gysylltiedig â’r gydnabyddiaeth sydd i’w phriodoli i anheddau, a

en-gb	the tax related to the remaining consideration (if any).
cy-gb	y dreth sy’n gysylltiedig â’r gydnabyddiaeth sy’n weddill (os o gwbl).

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 164 
cy-gb	164 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(2) f the whole or part of the chargeable consideration for a relevant transaction is rent, sub-paragraph (1) has effect sub j ect to Part 5 of Schedule 6 (leases: calculation of tax chargeable).
cy-gb	(2) Os rhent yw’r holl gydnabyddiaeth drethadwy ar gyfer trafodiad perthnasol, neu ran ohoni, mae is-baragraff (1) yn cael effaith yn ddarostyngedig i Ran 5 o Atodlen 6 (lesoedd: cyfrifo’r dreth sydd i’w chodi).

en-gb	Deter m inin g t h e tax related to t h e consideration attri bu ta b le to d w ellin g s
cy-gb	Pennu ' r dreth sy ' n gysylltiedig â ' r gydnabyddiaeth sydd i ' w phriodoli i anheddau

en-gb	6 (1) F or the purposes of paragraph 5(1)(a), “the tax related to the consideration attributable to
cy-gb	6 (1) At ddibenion paragraff 5(1)(a), pennir “y dreth sy’n gysylltiedig â’r gydnabyddiaeth

en-gb	dwellings” is determined as follows—
cy-gb	sydd i’w phriodoli i anheddau” fel a ganlyn—

en-gb	S te p 1 
cy-gb	Cam 1

en-gb	Determine the amount of tax that would be chargeable under section 27 on the assumption that—
cy-gb	Pennu swm y dreth a fyddai i’w godi o dan adran 27 gan ragdybio—

en-gb	the chargeable transaction is a residential property transaction, and
cy-gb	bod y trafodiad trethadwy yn drafodiad eiddo preswyl, a

en-gb	the chargeable consideration were the fraction produced by dividing total dwellings consideration by total dwellings.
cy-gb	mai’r gydnabyddiaeth drethadwy yw’r ffracsiwn a gynhyrchir drwy rannu cyfanswm cydnabyddiaeth yr anheddau â chyfanswm yr anheddau.

en-gb	S te p 2 
cy-gb	Cam 2

en-gb	Multiply the amount determined at Step 1 by total dwellings.
cy-gb	Lluosi’r swm a bennir yng Ngham 1 â chyfanswm yr anheddau.

en-gb	S te p 3 
cy-gb	Cam 3

en-gb	If the relevant transaction is one of a number of linked transactions, go to Step 4.
cy-gb	Os yw’r trafodiad perthnasol yn un o nifer o drafodiadau cysylltiol, mynd i G am 4.

en-gb	O therwise, the amount found at Step 2 is the tax related to the consideration attributable to dwellings. 
cy-gb	Fel arall, y swm a geir yng Ngham 2 yw’r dreth sy’n gysylltiedig â’r gydnabyddiaeth sydd i’w phriodoli i anheddau.

en-gb	S te p 4 
cy-gb	Cam 4

en-gb	Multiply the amount found at Step 2 by—
cy-gb	Lluosi’r swm a geir yng Ngham 2 â—

en-gb	CD
cy-gb	CA

en-gb	TDC
cy-gb	CCA

en-gb	F igure 12 
cy-gb	Ffigwr 12 

en-gb	where—
cy-gb	pan fo—

en-gb	“CD” is the consideration attributable to dwellings for the relevant transaction, and
cy-gb	“CA” y gydnabyddiaeth sydd i’w phriodoli i anheddau ar gyfer y trafodiad perthnasol, a

en-gb	“TDC” is total dwellings consideration.
cy-gb	“CCA” yn gyfanswm cydnabyddiaeth yr anheddau.

en-gb	B ut if the amount found at Step 2 of sub-paragraph (1) is less than 1 % of total dwellings consideration, for the purposes of paragraph 5(1)(a) “the tax related to the consideration attributable to dwellings” is an amount e q ual to 1 % of the consideration attributable to dwellings. 
cy-gb	Ond os yw’r swm a geir yng Ngham 2 o is-baragraff (1) yn llai nag 1 % o gyfanswm cydnabyddiaeth yr anheddau, at ddibenion paragraff 5(1)(a) “y dreth sy’n gysylltiedig â’r gydnabyddiaeth sydd i’w phriodoli i anheddau” yw swm sy’n gyfwerth ag 1 % o’r gydnabyddiaeth sydd i’w phriodoli i anheddau.

en-gb	”Total dwellings consideration” means—
cy-gb	Ystyr “cyfanswm cydnabyddiaeth yr anheddau” yw—

en-gb	for a transaction that is not one of a number of linked transactions, the consideration attributable to dwellings for that transaction;
cy-gb	ar gyfer trafodiad nad yw’n un o nifer o drafodiadau cysylltiol, y gydnabyddiaeth sydd i’w phriodoli i anheddau ar gyfer y trafodiad hwnnw;

en-gb	for one of a number of linked transactions—
cy-gb	ar gyfer un o nifer o drafodiadau cysylltiol—

en-gb	(i) the total of the consideration attributable to dwellings for that transaction and all the other linked transactions that are relevant transactions, plus
cy-gb	(i) cyfanswm y gydnabyddiaeth sydd i’w briodoli i anheddau ar gyfer y trafodiad hwnnw a’r holl drafodiadau cysylltiol eraill sy’n drafodiadau perthnasol, plws

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 165 
cy-gb	165 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(ii) so much of the chargeable consideration for any of the linked transactions (whether or not relevant transactions) as is not included in the calculation under paragraph (i) but is attributable to the same dwellings by reference to which that calculation is made.
cy-gb	(ii) hynny o’r gydnabyddiaeth drethadwy ar gyfer unrhyw un neu ragor o’r trafodiadau cysylltiol (boed hwy’n drafodiadau perthnasol ai peidio) nad yw wedi ei gynnwys yn y cyfrifiad o dan baragraff (i) ond sydd i’w briodoli i’r un anheddau y cyfeirir atynt wrth wneud y cyfrifiad hwnnw.

en-gb	(4) “Total dwellings” means the total number of dwellings by reference to which total dwellings consideration is calculated.
cy-gb	(4) Ystyr “cyfanswm yr anheddau” yw cyfanswm yr anheddau y cyfeirir atynt wrth gyfrifo cydnabyddiaeth cyfanswm yr anheddau.

en-gb	(5) In the application of sub-paragraph (1), no account is to be taken of—
cy-gb	(5) Wrth gymhwyso is-baragraff (1), rhaid diystyru—

en-gb	section 72(9) (transfer of 6 or more separate dwellings treated as non-residential property), or
cy-gb	adran 72(9) (trin trosglwyddo 6 annedd unigol neu ragor fel eiddo amhreswyl), a

en-gb	paragraph 34 (tax chargeable for consideration other than rent: 
cy-gb	paragraff 34 (treth sydd i’w chodi am gydnabyddiaeth ar wahân i rent: 

en-gb	mixed leases) of Schedule 6 (leases).
cy-gb	lesoedd cymysg) o Atodlen 6 (lesoedd).

en-gb	(6) In the application of sub-paragraph (1), where a relevant transaction is a higher rates residential property transaction (as provided for in Schedule 5), the amount of tax that would be chargeable under section 27 is to be determined on that basis.
cy-gb	(6) Wrth gymhwyso is-baragraff (1), pan fo trafodiad perthnasol yn drafodiad eiddo preswyl cyfraddau uwch (fel y darperir ar ei gyfer yn Atodlen 5), mae swm y dreth a fyddai i’w godi o dan adran 27 i’w bennu ar y sail honno.

en-gb	(7) The Welsh Ministers may by regulations amend sub-paragraph (2) so as to substitute for the percentages for the time being specified there, different percentages.
cy-gb	(7) Caiff Gweinidogion Cymru ddiwygio is-baragraff (2) drwy reoliadau er mwyn rhoi canrannau gwahanol yn lle’r canrannau a bennir yno am y tro.

en-gb	Deter m inin g t h e tax related to t h e re m ainin g consideration
cy-gb	Pennu ' r dreth sy ' n gysylltiedig â ' r gydnabyddiaeth sy ' n weddill

en-gb	7 (1) F or the purposes of paragraph 5(1)(b), “the tax related to the remaining consideration” is
cy-gb	7 (1) At ddibenion paragraff 5(1)(b), “y dreth sy’n gysylltiedig â’r gydnabyddiaeth sy’n

en-gb	the appropriate fraction of the amount of tax which (but for this Schedule) would be due in respect of the relevant transaction.
cy-gb	weddill” yw’r ffracsiwn priodol o swm y dreth a fyddai’n ddyledus (oni bai am yr Atodlen hon) mewn cysylltiad â’r trafodiad perthnasol.

en-gb	In sub-paragraph (1), “the appropriate fraction” means— 
cy-gb	Yn is-baragraff (1), ystyr “y ffracsiwn priodol” yw—

en-gb	RC
cy-gb	C

en-gb	TD C + TRC
cy-gb	CC + CC

en-gb	F igure 13 
cy-gb	Ffigwr 13

en-gb	where—
cy-gb	pan fo—

en-gb	“RC” is the remaining consideration for the relevant transaction,
cy-gb	“CSW” y gydnabyddiaeth sy’n weddill ar gyfer y trafodiad perthnasol,

en-gb	“TDC” is total dwellings consideration, and
cy-gb	“CCA” yn gyfanswm cydnabyddiaeth yr anheddau, a

en-gb	“TRC” is total remaining consideration.
cy-gb	“CCSW” yn gyfanswm y gydnabyddiaeth sy’n weddill.

en-gb	The “total remaining consideration” is—
cy-gb	Ystyr “cyfanswm y gydnabyddiaeth sy’n weddill” yw—

en-gb	for a transaction that is not one of a number of linked transactions, the remaining consideration for that transaction;
cy-gb	ar gyfer trafodiad nad yw’n un o nifer o drafodiadau cysylltiol, y gydnabyddiaeth sy’n weddill ar gyfer y trafodiad hwnnw;

en-gb	for one of a number of linked transactions—
cy-gb	ar gyfer un o nifer o drafodiadau cysylltiol—

en-gb	the total of the chargeable consideration for all those transactions, less
cy-gb	cyfanswm y gydnabyddiaeth drethadwy ar gyfer yr holl drafodiadau hynny, llai

en-gb	total dwellings consideration.
cy-gb	cydnabyddiaeth cyfanswm yr anheddau. 

en-gb	C ertain bu ildin g s not y et constr u cted or ada p ted to co u nt as a d w ellin g
cy-gb	Adeiladau penodol sydd eto i ' w hadeiladu neu i ' w haddasu i gyfrif fel annedd

en-gb	8 (1) F or the purposes of this Schedule, the main sub j ect-matter of a transaction is to be taken
cy-gb	8 (1) At ddibenion yr Atodlen hon, cymerir mai prif destun y trafodiad yw buddiant mewn

en-gb	to consist of or include an interest in a dwelling if—
cy-gb	annedd neu ei fod yn cynnwys buddiant mewn annedd—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 166 
cy-gb	166 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	substantial performance of a contract constitutes the effective date of that transaction by virtue of a relevant deeming provision,
cy-gb	os dyddiad cyflawni contract yn sylweddol yw’r dyddiad y mae’r trafodiad hwnnw yn cael effaith yn rhinwedd darpariaeth dybio berthnasol,

en-gb	the main sub j ect-matter of the transaction consists of or includes an interest in a building, or a part of a building, that is to be constructed or adapted under the contract for use as a dwelling, and
cy-gb	os yw prif destun y trafodiad yn ffurfio neu’n cynnwys buddiant mewn adeilad, neu ran o adeilad, sydd i’w adeiladu neu i’w addasu o dan y contract i’w ddefnyddio fel annedd, ac

en-gb	construction or adaptation of the building, or the part of a building, has not begun by the time the contract is substantially performed.
cy-gb	os nad yw’r gwaith o adeiladu neu addasu’r adeilad, neu’r rhan o adeilad, wedi dechrau erbyn i’r contract gael ei gyflawni’n sylweddol.

en-gb	(2) In sub-paragraph (1)—
cy-gb	(2) Yn is-baragraff (1)—

en-gb	“contract” (“ contract ”) includes any agreement;
cy-gb	mae “contract” (“ c ontra c t ”) yn cynnwys unrhyw gytundeb;

en-gb	“relevant deeming provision”(“ darpariaeth dybio berthnaso l”) means any of—
cy-gb	ystyr “darpariaeth dybio berthnasol” (“ rele v ant deeming p ro v ision ”) yw unrhyw un neu ragor o’r canlynol—

en-gb	section 10 (contract and transfer),
cy-gb	adran 1 0 (contract a throsglwyddo),

en-gb	section 11 (contract providing transfer to third party),
cy-gb	adran 11 (contract sy’n darparu ar gyfer trosglwyddo i drydydd parti),

en-gb	paragraph 8(1) to (5) of Schedule 2 (assignment of rights: 
cy-gb	paragraff 8(1) i (5) o Atodlen 2 (aseinio hawliau: 

en-gb	transferor treated as making a separate ac q uisition), or
cy-gb	trin y trosglwyddwr fel pe bai’n gwneud caffaeliad ar wahân), neu

en-gb	paragraph 20 of Schedule 6 (agreement for lease);
cy-gb	paragraff 2 0 o Atodlen 6 (cytundeb ar gyfer les).

en-gb	“substantially performed” (“ cyflawni'n sylweddol ”) has the meaning given by section 14.
cy-gb	mae i “cyflawni’n sylweddol” (“ su b stantially p erformed ”) yr ystyr a roddir gan adran 14;

en-gb	(3) Subsections (4) to (7) of section 72 (meaning of residential property) apply for the purposes of this paragraph as they apply for the purposes of subsection (1)(a) of that section.
cy-gb	(3) M ae is-adrannau (4) i (7) o adran 72 (ystyr eiddo preswyl) yn gymwys at ddibenion y paragraff hwn fel y maent yn gymwys at ddibenion is-adran (1)(a) o’r adran honno.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 167 
cy-gb	167 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 14
cy-gb	ATODLEN 14

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

en-gb	RELIEF FOR C ER TA IN AC QUI S I T ION S OF DW ELLING S 
cy-gb	RHYDDHAD AR GYFER CAFFAELIADAU PENODOL O ANHEDDAU

en-gb	PA R T 1
cy-gb	RHAN 1

en-gb	IN T RO D U CT ORY
cy-gb	RHAGARWEINIAD

en-gb	O vervie w
cy-gb	Trosolwg

en-gb	1 (1) This Schedule makes provision about reliefs available for certain ac q uisitions of
cy-gb	1 (1) Mae’r Atodlen hon yn gwneud darpariaeth ynghylch rhyddhadau sydd ar gael ar gyfer

en-gb	dwellings.
cy-gb	caffaeliadau penodol o anheddau.

en-gb	(2) This Schedule is arranged as follows—
cy-gb	(2) Mae’r Atodlen hon wedi ei threfnu fel a ganlyn—

en-gb	(a) Part 2 provides relief for certain ac q uisitions by housebuilders, property traders and employers, and is arranged as follows—
cy-gb	(a) mae Rhan 2 yn darparu rhyddhad ar gyfer caffaeliadau penodol gan adeiladwyr tai, masnachwyr eiddo a chyflogwyr, ac mae wedi ei threfnu fel a ganlyn—

en-gb	paragraph 2 provides for relief in the case of an ac q uisition of a dwelling by a housebuilder from an individual ac q uiring a new dwelling,
cy-gb	mae paragraff 2 yn darparu ar gyfer rhyddhad pan fo adeiladwr tai yn caffael annedd gan unigolyn sy’n caffael annedd newydd,

en-gb	paragraph 3 provides for relief in the case of an ac q uisition of a dwelling by a property trader from an individual ac q uiring a new dwelling,
cy-gb	mae paragraff 3 yn darparu ar gyfer rhyddhad pan fo masnachwr eiddo yn caffael annedd gan unigolyn sy’n caffael annedd newydd,

en-gb	paragraph 4 provides for relief in the case of an ac q uisition of a dwelling by a property trader from an individual where a chain of transactions breaks down,
cy-gb	mae paragraff 4 yn darparu ar gyfer rhyddhad pan fo masnachwr eiddo yn caffael annedd gan unigolyn pan fo cadwyn o drafodiadau yn torri,

en-gb	paragraph 5 provides for relief in the case of an ac q uisition of a dwelling by a property trader from personal representatives,
cy-gb	mae paragraff 5 yn darparu ar gyfer rhyddhad pan fo masnachwr eiddo yn caffael annedd gan gynrychiolwyr personol,

en-gb	paragraph 6 provides for relief in the case of an ac q uisition of a dwelling by a property trader in the case of relocation of employment,
cy-gb	mae paragraff 6 yn darparu ar gyfer rhyddhad pan fo masnachwr eiddo yn caffael annedd mewn achos o adleoli cyflogaeth,

en-gb	paragraph 7 provides for relief in the case of an ac q uisition of a dwelling by an employer in the case of relocation of employment,
cy-gb	mae paragraff 7 yn darparu ar gyfer rhyddhad pan fo cyflogwr yn caffael annedd mewn achos o adleoli cyflogaeth,

en-gb	paragraph 8 makes provision about withdrawal of the reliefs available to property traders, and
cy-gb	mae paragraff 8 yn gwneud darpariaeth ar gyfer tynnu’n ôl y rhyddhadau sydd ar gael i fasnachwyr eiddo, ac

en-gb	paragraph 9 makes provision about the interpretation of words and phrases which apply to Part 2 of this Schedule;
cy-gb	mae paragraff 9 yn gwneud darpariaeth ynghylch dehongli geiriau ac ymadroddion sy’n gymwys i Ran 2 o’r Atodlen hon;

en-gb	(b) Part 3 provides relief for transactions entered into by a person or persons exercising collective rights.
cy-gb	(b) mae Rhan 3 yn darparu rhyddhad ar gyfer trafodiadau yr ymrwymir iddynt gan berson neu bersonau sy’n arfer hawliau ar y cyd.

en-gb	PA R T 2
cy-gb	RI-IAN 2

en-gb	RELIEF FOR C ER TA IN AC QUI S I T ION S OF DW ELLING S 
cy-gb	RHYDDHAD AR GYFER CAFFAELIADAU PENODOL O ANHEDDAU Adeiladwr tai yn caffael gan unigolyn sy'n caffael annedd newydd 

en-gb	2 (1) Where a housebuilder ac q uires a dwelling (“the old dwelling”) from an individual (whether alone or with other individuals), the ac q uisition is relieved from tax if the following conditions are met (but see sub-paragraph (3) for provision about partial relief).
cy-gb	2 (1) Pan fo adeiladwr tai yn caffael annedd (“yr hen annedd”) gan unigolyn (boed ar ei ben ei hun neu ynghyd ag unigolion eraill), mae’r caffaeliad wedi ei ryddhau rhag treth os bodlonir yr amodau a ganlyn (ond gweler is-baragraff (3) am ddarpariaeth ynghylch rhyddhad rhannol).

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 168 
cy-gb	168 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

en-gb	(a) that the individual (whether alone or with other individuals) ac q uires a new dwelling from the housebuilder,
cy-gb	(a) bod yr unigolyn (boed ar ei ben ei hun neu ynghyd ag unigolion eraill) yn caffael annedd newydd gan yr adeiladwr tai,

en-gb	(b) that the individual—
cy-gb	(b) bod yr unigolyn—

en-gb	occupied the old dwelling as the individual ' s only or main residence at some time in the period of 2 years ending with the date of its ac q uisition by the housebuilder, and
cy-gb	wedi meddiannu’r hen annedd fel ei unig breswylfa neu ei brif breswylfa ar ryw adeg yn ystod y cyfnod o 2 flynedd sy’n dod i ben â’r dyddiad y mae’r adeiladwr tai yn ei gaffael, a

en-gb	intends to occupy the new dwelling as the individual ' s only or main residence,
cy-gb	yn bwriadu meddiannu’r annedd newydd fel ei unig breswylfa neu ei brif breswylfa,

en-gb	(c) that each ac q uisition is entered into in consideration of the other, and
cy-gb	(c) yr ymrwymir i’r naill gaffaeliad yn gydnabyddiaeth ar gyfer y llall, a

en-gb	(d) that the area of land ac q uired by the housebuilder does not exceed the permitted area.
cy-gb	(d) nad yw arwynebedd y tir a gaffaelir gan yr adeiladwr tai yn fwy na’r arwynebedd a ganiateir.

en-gb	(3) Where the conditions in sub-paragraph (2)(a) to (c) are met but the area of land ac q uired by the housebuilder exceeds the permitted area, the chargeable consideration for the ac q uisition is taken to be the amount calculated by deducting the market value of the permitted area from the market value of the old dwelling.
cy-gb	(3) Pan fodlonir yr amodau yn is-baragraff (2)(a) i (c) ond bod arwynebedd y tir a gaffaelir gan yr adeiladwr tai yn fwy na’r arwynebedd a ganiateir, cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw’r swm a gyfrifir drwy ddidynnu gwerth marchnadol yr arwynebedd a ganiateir o werth marchnadol yr hen annedd.

en-gb	(4) In this paragraph—
cy-gb	(4) Yn y paragraff hwn—

en-gb	references to the ac q uisition of the new dwelling are to the ac q uisition, by way of grant or transfer, of a ma j or interest in the dwelling,
cy-gb	mae cyfeiriadau at gaffael yr annedd newydd yn gyfeiriadau at gaffael, drwy roi neu drosglwyddo, brif fuddiant yn yr annedd,

en-gb	references to the ac q uisition of the old dwelling are to the ac q uisition, by way of transfer, of a ma j or interest in the dwelling, and
cy-gb	mae cyfeiriadau at gaffael yr hen annedd yn gyfeiriadau at gaffael, drwy drosglwyddo, brif fuddiant yn yr annedd, ac

en-gb	references to the market value of the old dwelling and of the permitted area are to the market value of that ma j or interest in the dwelling and of that interest so far as it relates to that area.
cy-gb	mae cyfeiriadau at werth marchnadol yr hen annedd a’r arwynebedd a ganiateir yn gyfeiriadau at werth marchnadol y prif fuddiant hwnnw yn yr annedd, a gwerth marchnadol y buddiant hwnnw i’r graddau y mae’n ymwneud â’r arwynebedd hwnnw.

en-gb	Ac qu isition b y p ro p ert y trader fro m individ u al ac qu irin g ne w d w ellin g 
cy-gb	Masnachwr eiddo yn caffael gan unigolyn sy'n caffael annedd newydd

en-gb	3 (1) Where a property trader ac q uires a dwelling (“the old dwelling”) from an individual (whether alone or with other individuals), the ac q uisition is relieved from tax if the following conditions are met (but see sub-paragraph (4) for provision about partial relief).
cy-gb	3 (1) Pan fo masnachwr eiddo yn caffael annedd (“yr hen annedd”) gan unigolyn (boed ar ei ben ei hun neu ynghyd ag unigolion eraill), mae’r caffaeliad wedi ei ryddhau rhag treth os bodlonir yr amodau a ganlyn (ond gweler is-baragraff (4) am ddarpariaeth ynghylch rhyddhad rhannol).

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

en-gb	that the ac q uisition is made in the course of a business that consists of or includes ac q uiring dwellings from individuals who ac q uire new dwellings from housebuilders,
cy-gb	y gwneir y caffaeliad yng nghwrs busnes sy’n cynnwys caffael anheddau gan unigolion sy’n caffael anheddau newydd gan adeiladwyr tai, neu’n ymwneud â hynny,

en-gb	that the individual (whether alone or with other individuals) ac q uires a new dwelling from a housebuilder,
cy-gb	bod yr unigolyn (boed ar ei ben eu hun neu ynghyd ag unigolion eraill) yn caffael annedd newydd gan adeiladwr tai,

en-gb	that the individual—
cy-gb	bod yr unigolyn—

en-gb	(i) occupied the old dwelling as the individual ' s only or main residence at some time in the period of 2 years ending with the date of its ac q uisition by the property trader, and
cy-gb	(i) wedi meddiannu’r hen annedd fel ei unig breswylfa neu ei brif breswylfa ar ryw adeg yn ystod y cyfnod o 2 flynedd sy’n dod i ben â’r dyddiad y mae’r masnachwr eiddo yn ei gaffael, a

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 169 
cy-gb	169 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(ii) intends to occupy the new dwelling as the individual ' s only or main residence,
cy-gb	(ii) yn bwriadu meddiannu’r annedd newydd fel ei unig breswylfa neu ei brif breswylfa,

en-gb	(d) that the property trader does not intend—
cy-gb	(d) nad yw’r masnachwr eiddo yn bwriadu—

en-gb	to spend more than the permitted amount on refurbishment of the old dwelling,
cy-gb	gwario mwy na’r swm a ganiateir ar adnewyddu’r hen annedd,

en-gb	to grant a lease or licence of the old dwelling, or
cy-gb	rhoi les neu drwydded ar gyfer yr hen annedd, na

en-gb	to permit any of its principals or employees (or any person connected with any of its principals or employees) to occupy the old dwelling, and
cy-gb	caniatáu i unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion (neu unrhyw berson sy’n gysylltiedig ag unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion) feddiannu’r hen annedd, ac

en-gb	(e) that the area of land ac q uired by the property trader does not exceed the permitted area.
cy-gb	(e) nad yw arwynebedd y tir a gaffaelir gan y masnachwr eiddo yn fwy na’r arwynebedd a ganiateir.

en-gb	Sub-paragraph (2)(d)(ii) does not apply to the grant of lease or licence to the individual for a period of no more than 6 months.
cy-gb	Nid yw is-baragraff (2)(d)(ii) yn gymwys o ran rhoi les neu drwydded i’r unigolyn am gyfnod o ddim mwy na 6 mis.

en-gb	Where the conditions in sub-paragraph (2)(a) to (d) are met but the area of land ac q uired by the property trader exceeds the permitted area, the chargeable consideration for the ac q uisition is taken to be the amount calculated by deducting the market value of the permitted area from the market value of the old dwelling.
cy-gb	Pan fodlonir yr amodau yn is-baragraff (2)(a) i (d) ond bod arwynebedd y tir a gaffaelir gan y masnachwr eiddo yn fwy na’r arwynebedd a ganiateir, cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw’r swm a gyfrifir drwy ddidynnu gwerth marchnadol yr arwynebedd a ganiateir o werth marchnadol yr hen annedd.

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

en-gb	references to the ac q uisition of a new dwelling are to the ac q uisition, by way of grant or transfer, of a ma j or interest in the dwelling,
cy-gb	mae cyfeiriadau at gaffael annedd newydd yn gyfeiriadau at gaffael, drwy roi neu drosglwyddo, brif fuddiant yn yr annedd,

en-gb	references to the ac q uisition of the old dwelling are to the ac q uisition, by way of transfer, of a ma j or interest in the dwelling, and
cy-gb	mae cyfeiriadau at gaffael yr hen annedd yn gyfeiriadau at gaffael, drwy drosglwyddo, brif fuddiant yn yr annedd, ac

en-gb	references to the market value of the old dwelling and of the permitted area are to the market value of that ma j or interest in the dwelling and of that interest so far as it relates to that area.
cy-gb	mae cyfeiriadau at werth marchnadol yr hen annedd a’r arwynebedd a ganiateir yn gyfeiriadau at werth marchnadol y prif fuddiant hwnnw yn yr annedd, a gwerth marchnadol y buddiant hwnnw i’r graddau y mae’n ymwneud â’r arwynebedd hwnnw.

en-gb	Ac qu isition by p ro p ert y trader fro m individ u al wh ere c h ain of transactions b rea k s do w n
cy-gb	Masnachwr eiddo yn caffael gan unigolyn pan fo cadwyn o drafodiadau yn torri

en-gb	4 (1) Where a property trader ac q uires a dwelling (“the old dwelling”) from an individual
cy-gb	4 (1) Pan fo masnachwr eiddo yn caffael annedd (“yr hen annedd”) gan unigolyn (boed ar ei

en-gb	(whether alone or with other individuals), the ac q uisition is relieved from tax if the following conditions are met (but see sub-paragraph (4) for provision about partial relief).
cy-gb	ben ei hun neu ynghyd ag unigolion eraill), mae’r caffaeliad wedi ei ryddhau rhag treth os bodlonir yr amodau a ganlyn (ond gweler is-baragraff (4) am ddarpariaeth ynghylch rhyddhad rhannol).

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

en-gb	that the individual has made arrangements to sell the old dwelling and ac q uire another dwelling (“the second dwelling”),
cy-gb	bod yr unigolyn wedi gwneud trefniadau i werthu’r hen annedd a chaffael annedd arall (“yr ail annedd”),

en-gb	that the arrangements to sell the old dwelling fail,
cy-gb	bod y trefniadau i werthu’r hen annedd yn methu,

en-gb	that the ac q uisition of the old dwelling is made for the purpose of enabling the individual ' s ac q uisition of the second dwelling to proceed,
cy-gb	bod yr hen annedd yn cael ei gaffael at y diben o alluogi’r unigolyn i fynd ymlaen i gaffael yr ail annedd,

en-gb	that the ac q uisition is made in the course of a business that consists of or includes ac q uiring dwellings from individuals in those circumstances,
cy-gb	y gwneir y caffaeliad yng nghwrs busnes sy’n cynnwys caffael anheddau gan unigolion o dan yr amgylchiadau hynny, neu’n ymwneud â hynny,

en-gb	that the individual—
cy-gb	bod yr unigolyn—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 170 
cy-gb	170 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	occupied the old dwelling as the individual ' s only or main residence at some time in the period of 2 years ending with the date of its ac q uisition by the property trader, and
cy-gb	wedi meddiannu’r hen annedd fel ei unig breswylfa neu ei brif breswylfa ar ryw adeg yn ystod y cyfnod o 2 flynedd sy’n dod i ben â’r dyddiad y mae’r masnachwr eiddo yn ei gaffael, a

en-gb	intends to occupy the second dwelling as the individual ' s only or main residence,
cy-gb	yn bwriadu meddiannu’r ail annedd fel ei unig breswylfa neu ei brif breswylfa,

en-gb	(f) that the property trader does not intend—
cy-gb	(f) nad yw’r masnachwr eiddo yn bwriadu—

en-gb	to spend more than the permitted amount on refurbishment of the old dwelling,
cy-gb	gwario mwy na’r swm a ganiateir ar adnewyddu’r hen annedd,

en-gb	to grant a lease or licence of the old dwelling, or
cy-gb	rhoi les neu drwydded ar gyfer yr hen annedd, na

en-gb	to permit any of its principals or employees (or any person connected with any of its principals or employees) to occupy the old dwelling, and
cy-gb	caniatáu i unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion (neu unrhyw berson sy’n gysylltiedig ag unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion) feddiannu’r hen annedd, ac

en-gb	(g) that the area of land ac q uired by the property trader does not exceed the permitted area.
cy-gb	(g) nad yw arwynebedd y tir y mae’r masnachwr eiddo yn ei gaffael yn fwy na’r arwynebedd a ganiateir.

en-gb	Sub-paragraph (2)(f)(ii) does not apply to the grant of a lease or licence to the individual for a period of no more than 6 months.
cy-gb	Nid yw is-baragraff (2)(f)(ii) yn gymwys o ran rhoi les neu drwydded i’r unigolyn am gyfnod o ddim mwy na 6 mis.

en-gb	Where the conditions in sub-paragraph (2)(a) to (f) are met but the area of land ac q uired exceeds the permitted area, the chargeable consideration for the ac q uisition is taken to be the amount calculated by deducting the market value of the permitted area from the market value of the old dwelling.
cy-gb	Pan fodlonir yr amodau yn is-baragraff (2)(a) i (f) ond bod arwynebedd y tir a gaffaelir yn fwy na’r arwynebedd a ganiateir, cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw’r swm a gyfrifir drwy ddidynnu gwerth marchnadol yr arwynebedd a ganiateir o werth marchnadol yr hen annedd.

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

en-gb	references to the ac q uisition of the second dwelling are to the ac q uisition, by way of grant or transfer, of a ma j or interest in the dwelling,
cy-gb	mae cyfeiriadau at gaffael yr ail annedd yn gyfeiriadau at gaffael, drwy roi neu drosglwyddo, brif fuddiant yn yr annedd,

en-gb	references to the ac q uisition of the old dwelling are to the ac q uisition, by way of transfer, of a ma j or interest in the dwelling, and
cy-gb	mae cyfeiriadau at gaffael yr hen annedd yn gyfeiriadau at gaffael, drwy drosglwyddo, brif fuddiant yn yr annedd, ac

en-gb	references to the market value of the old dwelling and of the permitted area are to the market value of that ma j or interest in the dwelling and of that interest so far as it relates to that area.
cy-gb	mae cyfeiriadau at werth marchnadol yr hen annedd a’r arwynebedd a ganiateir yn gyfeiriadau at werth marchnadol y prif fuddiant hwnnw yn yr annedd a gwerth marchnadol y buddiant hwnnw i’r graddau y mae’n ymwneud â’r arwynebedd hwnnw.

en-gb	Relief for ac qu isition b y p ro p ert y trader fro m p ersonal re p resentatives
cy-gb	Rhyddhad pan fo masnachwr eiddo yn caffael gan gynrychiolwyr personol

en-gb	5 (1) Where a property trader ac q uires a dwelling from the personal representatives of a deceased individual, the ac q uisition is relieved from tax if the following conditions are met (but see sub-paragraph (3) for provision about partial relief).
cy-gb	5 (1) Pan fo masnachwr eiddo yn caffael annedd gan gynrychiolwyr personol unigolyn ymadawedig, mae’r caffaeliad wedi ei ryddhau rhag treth os bodlonir yr amodau a ganlyn (ond gweler is-baragraff (3) am ddarpariaeth ynghylch rhyddhad rhannol).

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

en-gb	that the ac q uisition is made in the course of a business that consists of or includes ac q uiring dwellings from personal representatives of deceased individuals,
cy-gb	y gwneir y caffaeliad yng nghwrs busnes sy’n cynnwys caffael anheddau gan gynrychiolwyr personol unigolion ymadawedig, neu’n ymwneud â hynny,

en-gb	that the deceased individual occupied the dwelling as the individual ' s only or main residence at some time in the period of 2 years ending with the date of the individual ' s death,
cy-gb	bod yr unigolyn ymadawedig wedi meddiannu’r annedd fel ei unig breswylfa neu ei brif breswylfa ar ryw adeg yn ystod y cyfnod o 2 flynedd sy’n dod i ben â’r dyddiad y bu farw’r unigolyn,

en-gb	that the property trader does not intend—
cy-gb	nad yw’r masnachwr eiddo yn bwriadu—

en-gb	(i) to spend more than the permitted amount on refurbishment of the dwelling,
cy-gb	(i) gwario mwy na’r swm a ganiateir ar adnewyddu’r annedd,

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 171 
cy-gb	171 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	to grant a lease or licence of the dwelling, or
cy-gb	rhoi les neu drwydded ar gyfer yr annedd, na

en-gb	to permit any of its principals or employees (or any person connected with any of its principals or employees) to occupy the dwelling, and
cy-gb	caniatáu i unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion (neu unrhyw berson sy’n gysylltiedig ag unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion) feddiannu’r annedd, a

en-gb	(d) that the area of land ac q uired by the property trader does not exceed the permitted area.
cy-gb	(d) nad yw arwynebedd y tir y mae’r masnachwr eiddo yn ei gaffael yn fwy na’r arwynebedd a ganiateir.

en-gb	Where the conditions in sub-paragraph (2)(a) to (c) are met but the area of land ac q uired exceeds the permitted area, the chargeable consideration for the ac q uisition is taken to be the amount calculated by deducting the market value of the permitted area from the market value of the dwelling.
cy-gb	Pan fodlonir yr amodau yn is-baragraff (2)(a) i (c) ond bod arwynebedd y tir a gaffaelir yn fwy na’r arwynebedd a ganiateir, cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw’r swm a gyfrifir drwy ddidynnu gwerth marchnadol yr arwynebedd a ganiateir o werth marchnadol yr annedd.

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

en-gb	references to the ac q uisition of the dwelling are to the ac q uisition, by way of transfer, of a ma j or interest in the dwelling, and
cy-gb	mae cyfeiriadau at gaffael yr annedd yn gyfeiriadau at gaffael, drwy drosglwyddo, brif fuddiant yn yr annedd, a

en-gb	references to the market value of the dwelling and of the permitted area are to the market value of that ma j or interest in the dwelling and of that interest so far as it relates to that area.
cy-gb	mae cyfeiriadau at werth marchnadol yr annedd a’r arwynebedd a ganiateir yn gyfeiriadau at werth marchnadol y prif fuddiant hwnnw yn yr annedd a gwerth marchnadol y buddiant hwnnw i’r graddau y mae’n ymwneud â’r arwynebedd hwnnw.

en-gb	Ac qu isition b y p ro p ert y trader in case of relocation of e mp lo ym ent
cy-gb	Masnachwr eiddo yn caffael mewn achos o adleoli cyflogaeth

en-gb	6 (1) Where a property trader ac q uires a dwelling from an individual (whether alone or with
cy-gb	6 (1) Pan fo masnachwr eiddo yn caffael annedd gan unigolyn (boed ar ei ben ei hun neu

en-gb	other individuals), the ac q uisition is relieved from tax if the following conditions are met (but see sub-paragraph (4) for provision about partial relief).
cy-gb	ynghyd ag unigolion eraill), mae’r caffaeliad wedi ei ryddhau rhag treth os bodlonir yr amodau a ganlyn (ond gweler is-baragraff (4) am ddarpariaeth ynghylch rhyddhad rhannol).

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

en-gb	(a) that the ac q uisition is made in the course of a business that consists of or includes ac q uiring dwellings from individuals in connection with a change of residence resulting from relocation of employment,
cy-gb	(a) y gwneir y caffaeliad yng nghwrs busnes sy’n cynnwys caffael anheddau gan unigolion mewn cysylltiad â newid preswylfa o ganlyniad i adleoli cyflogaeth, neu’n ymwneud â hynny,

en-gb	(b) that the individual occupied the dwelling as the individual's only or main residence at some time in the period of 2 years ending with the date of the ac q uisition by the property trader,
cy-gb	(b) bod yr unigolyn wedi meddiannu’r annedd fel ei unig breswylfa neu ei brif breswylfa ar ryw adeg yn ystod y cyfnod o 2 flynedd sy’n dod i ben â’r dyddiad y mae’r masnachwr eiddo yn ei gaffael,

en-gb	(c) that the ac q uisition is made in connection with a change of residence by the individual resulting from relocation of employment,
cy-gb	(c) y gwneir y caffaeliad mewn cysylltiad â newid preswylfa’r unigolyn o ganlyniad i adleoli cyflogaeth,

en-gb	(d) that the consideration for the ac q uisition does not exceed the market value of the dwelling,
cy-gb	(d) nad yw’r gydnabyddiaeth ar gyfer y caffaeliad yn fwy na gwerth marchnadol yr annedd,

en-gb	(e) that the property trader does not intend—
cy-gb	(e) nad yw’r masnachwr eiddo yn bwriadu—

en-gb	to spend more than the permitted amount on refurbishment of the dwelling, or
cy-gb	gwario mwy na’r swm a ganiateir ar adnewyddu’r annedd, na

en-gb	to grant a lease or licence of the dwelling, or
cy-gb	rhoi les neu drwydded ar gyfer yr annedd, na

en-gb	to permit any of its principals or employees (or any person connected with any of its principals or employees) to occupy the dwelling, and
cy-gb	caniatáu i unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion (neu unrhyw berson sy’n gysylltiedig ag unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion) feddiannu’r annedd, ac

en-gb	(f) that the area of land ac q uired by the property trader does not exceed the permitted area.
cy-gb	(f) nad yw arwynebedd y tir y mae’r masnachwr eiddo yn ei gaffael yn fwy na’r arwynebedd a ganiateir.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 172 
cy-gb	172 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	Sub-paragraph (2)(e)(ii) does not apply to the grant of a lease or licence to the individual for a period of no more than 6 months.
cy-gb	Nid yw is-baragraff (2)(e)(ii) yn gymwys o ran rhoi les neu drwydded i’r unigolyn am gyfnod o ddim mwy na 6 mis.

en-gb	Where the conditions in sub-paragraph (2)(a) to (e) are met but the area of land ac q uired exceeds the permitted area, the chargeable consideration for the ac q uisition is taken to be the amount calculated by deducting the market value of the permitted area from the market value of the dwelling.
cy-gb	Pan fodlonir yr amodau yn is-baragraff (2)(a) i (e) ond bod arwynebedd y tir a gaffaelir yn fwy na’r arwynebedd a ganiateir, cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw’r swm a gyfrifir drwy ddidynnu gwerth marchnadol yr arwynebedd a ganiateir o werth marchnadol yr annedd.

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

en-gb	references to the ac q uisition of the dwelling are to the ac q uisition, by way of transfer, of a ma j or interest in the dwelling, and
cy-gb	mae cyfeiriadau at gaffael yr annedd yn gyfeiriadau at gaffael, drwy drosglwyddo, brif fuddiant yn yr annedd, a

en-gb	references to the market value of the dwelling and of the permitted area are to the market value of that ma j or interest in the dwelling and of that interest so far as it relates to that area.
cy-gb	mae cyfeiriadau at werth marchnadol yr annedd a’r arwynebedd a ganiateir yn gyfeiriadau at werth marchnadol y prif fuddiant hwnnw yn yr annedd, a gwerth marchnadol y buddiant hwnnw i’r graddau y mae’n ymwneud â’r arwynebedd hwnnw.

en-gb	Ac qu isition b y e mp lo y er in case of relocation of e mp lo ym ent
cy-gb	Cyflogwr yn caffael mewn achos o adleoli cyflogaeth

en-gb	7 (1) Where an individual ' s employer ac q uires a dwelling from the individual (whether alone
cy-gb	7 (1) Pan fo cyflogwr unigolyn yn caffael annedd gan yr unigolyn (boed ar ei ben ei hun neu

en-gb	or with other individuals), the ac q uisition is relieved from tax if the following conditions are met (but see sub-paragraph (3) for provision about partial relief).
cy-gb	ynghyd ag unigolion eraill), mae’r caffaeliad wedi ei ryddhau rhag treth os bodlonir yr amodau a ganlyn (ond gweler is-baragraff (3) am ddarpariaeth ynghylch rhyddhad rhannol).

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

en-gb	that the individual occupied the dwelling as the individual ' s only or main residence at some time in the period of 2 years ending with the date of the ac q uisition by the employer,
cy-gb	bod yr unigolyn wedi meddiannu’r annedd fel ei unig breswylfa neu ei brif breswylfa ar ryw adeg yn ystod y cyfnod o 2 flynedd sy’n dod i ben â’r dyddiad y mae’r cyflogwr yn ei gaffael,

en-gb	that the ac q uisition is made in connection with a change of residence by the individual resulting from relocation of employment,
cy-gb	y gwneir y caffaeliad mewn cysylltiad â newid preswylfa’r unigolyn o ganlyniad i adleoli cyflogaeth,

en-gb	that the consideration for the ac q uisition does not exceed the market value of the dwelling, and
cy-gb	nad yw’r gydnabyddiaeth ar gyfer y caffaeliad yn fwy na gwerth marchnadol yr annedd, a

en-gb	that the area of land ac q uired by the employer does not exceed the permitted area.
cy-gb	nad yw arwynebedd y tir y mae’r cyflogwr yn ei gaffael yn fwy na’r arwynebedd a ganiateir.

en-gb	(3) Where the conditions in sub-paragraph (2)(a) to (c) are met but the area of land ac q uired exceeds the permitted area, the chargeable consideration for the ac q uisition is taken to be the amount calculated by deducting the market value of the permitted area from the market value of the dwelling.
cy-gb	(3) Pan fodlonir yr amodau yn is-baragraff (2)(a) i (c) ond bod arwynebedd y tir a gaffaelir yn fwy na’r arwynebedd a ganiateir, cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw’r swm a gyfrifir drwy ddidynnu gwerth marchnadol yr arwynebedd a ganiateir o werth marchnadol yr annedd.

en-gb	(4) In this paragraph—
cy-gb	(4) Yn y paragraff hwn—

en-gb	references to the ac q uisition of the dwelling are to the ac q uisition, by way of transfer, of a ma j or interest in the dwelling,
cy-gb	mae cyfeiriadau at gaffael yr annedd yn gyfeiriadau at gaffael, drwy drosglwyddo, brif fuddiant yn yr annedd,

en-gb	references to the market value of the dwelling and of the permitted area are, to the market value of that ma j or interest in the dwelling and of that interest so far as it relates to that area, and
cy-gb	mae cyfeiriadau at werth marchnadol yr annedd a’r arwynebedd a ganiateir yn gyfeiriadau at werth marchnadol y prif fuddiant hwnnw yn yr annedd, a gwerth marchnadol y buddiant hwnnw i’r graddau y mae’n ymwneud â’r arwynebedd hwnnw, ac

en-gb	references to an individual ' s employer include a prospective employer.
cy-gb	mae cyfeiriadau at gyflogwr unigolyn yn cynnwys darpar gyflogwr.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 173 
cy-gb	173 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	Wit h dra w al of reliefs availa b le to p ro p ert y traders
cy-gb	Tynnu'n ôl ryddhadau sydd ar gael i fasnachwyr eiddo

en-gb	8 (1) R elief under paragraphs 3 (ac q uisition by property trader from individual ac q uiring new dwelling) and 4 (ac q uisition by property trader from individual where chain of transactions breaks down) is withdrawn if the property trader—
cy-gb	8 (1) Caiff rhyddhad o dan baragraffau 3 (masnachwr eiddo yn caffael gan unigolyn sy’n caffael annedd newydd) a 4 (masnachwr eiddo yn caffael gan unigolyn pan fo cadwyn o drafodiadau yn torri) ei dynnu’n ôl os yw’r masnachwr eiddo—

en-gb	spends more than the permitted amount on refurbishment of the old dwelling,
cy-gb	yn gwario mwy na’r swm a ganiateir ar adnewyddu’r hen annedd,

en-gb	grants a lease or licence of the old dwelling, or
cy-gb	yn rhoi les neu drwydded ar gyfer yr hen annedd, neu

en-gb	permits any of its principals or employees (or any person connected with any of its principals or employees) to occupy the old dwelling.
cy-gb	yn caniatáu i unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion (neu unrhyw berson sy’n gysylltiedig ag unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion) feddiannu’r hen annedd.

en-gb	(2) Sub-paragraph (1)(b) does not apply to the grant of lease or licence to the individual ac q uiring the new dwelling or the second dwelling for a period of no more than 6 months.
cy-gb	(2) Nid yw is-baragraff (1)(b) yn gymwys o ran rhoi les neu drwydded i’r unigolyn sy’n caffael yr annedd newydd neu’r ail annedd am gyfnod o ddim mwy na 6 mis.

en-gb	(3) R elief under paragraph 5 (relief for ac q uisition by property trader from personal representatives) is withdrawn if the property trader—
cy-gb	(3) Caiff rhyddhad o dan baragraff 5 (rhyddhad pan fo masnachwr eiddo yn caffael gan gynrychiolwyr personol) ei dynnu’n ôl os yw’r masnachwr eiddo—

en-gb	spends more than the permitted amount on refurbishment of the dwelling,
cy-gb	yn gwario mwy na’r swm a ganiateir ar adnewyddu’r annedd,

en-gb	grants a lease or licence of the dwelling, or
cy-gb	yn rhoi les neu drwydded ar gyfer yr annedd, neu

en-gb	permits any of its principals or employees (or any person connected with any of its principals or employees) to occupy the dwelling.
cy-gb	yn caniatáu i unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion (neu unrhyw berson sy’n gysylltiedig ag unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion) feddiannu’r annedd.

en-gb	(4) R elief under paragraph 6 (ac q uisition by property trader in case of relocation of employment) is withdrawn if the property trader—
cy-gb	(4) Caiff rhyddhad o dan baragraff 6 (masnachwr eiddo yn caffael mewn achos o adleoli cyflogaeth) ei dynnu’n ôl os yw’r masnachwr eiddo—

en-gb	spends more than the permitted amount on refurbishment of the dwelling,
cy-gb	yn gwario mwy na’r swm a ganiateir ar adnewyddu’r annedd,

en-gb	grants a lease or licence of the dwelling, or
cy-gb	yn rhoi les neu drwydded ar gyfer yr annedd, neu

en-gb	permits any of its principals or employees (or any person connected with any of its principals or employees) to occupy the dwelling.
cy-gb	yn caniatáu i unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion (neu unrhyw berson sy’n gysylltiedig ag unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion) feddiannu’r annedd.

en-gb	(5) Sub-paragraph (4)(b) does not apply to the grant of lease or licence to the individual relocating for a period of no more than 6 months.
cy-gb	(5) Nid yw is-baragraff (4)(b) yn gymwys o ran rhoi les neu drwydded i’r unigolyn sy’n adleoli am gyfnod o ddim mwy na 6 mis.

en-gb	(6) Where relief is withdrawn, the amount of tax chargeable is the amount that would have been chargeable in respect of the ac q uisition but for the relief.
cy-gb	(6) Pan dynnir rhyddhad yn ôl, swm y dreth sydd i’w godi yw swm y dreth a fyddai i’w godi mewn cysylltiad â’r caffaeliad oni bai am y rhyddhad.

en-gb	I nter p retation 
cy-gb	Dehongli

en-gb	9 (1) F or the purposes of this Part of this Schedule— 
cy-gb	9 (1) At ddibenion y Rhan hon o’r Atodlen hon— 

en-gb	(a) “housebuilder” means—
cy-gb	(a) ystyr “adeiladwr tai” yw

en-gb	a company,
cy-gb	cwmni,

en-gb	a limited liability partnership, or
cy-gb	partneriaeth atebolrwydd cyfyngedig, neu

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 174 
cy-gb	174 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	a partnership whose members are all either companies or limited liability partnerships,
cy-gb	partneriaeth y mae ei holl aelodau naill ai’n gwmnIau neu’n bartneriaethau atebolrwydd cyfyngedig,

en-gb	that carries on the business of constructing or adapting buildings or parts of buildings for use as dwellings and references in this Schedule to a housebuilder includes any company or limited liability partnership connected with it;
cy-gb	sy’n cyflawni’r busnes o adeiladu neu addasu adeiladau neu rannau o adeiladau i’w defnyddio fel anheddau ac mae cyfeiriadau yn yr Atodlen hon at adeiladwr tai yn cynnwys unrhyw gwmni neu bartneriaeth atebolrwydd cyfyngedig sy’n gysylltiedig ag ef;

en-gb	(b) “new dwelling” means a building or part of a building that—
cy-gb	(b) ystyr “annedd newydd” yw adeilad neu ran o adeilad—

en-gb	has been constructed for use as a single dwelling and has not previously been occupied, or
cy-gb	sydd wedi ei adeiladu i’w ddefnyddio fel annedd unigol ac nad yw wedi ei feddiannu yn flaenorol, neu

en-gb	has been adapted for use as a single dwelling and has not been occupied since its adaptation;
cy-gb	sydd wedi ei addasu i’w ddefnyddio fel annedd unigol ac nad yw wedi ei feddiannu ers iddo gael ei addasu;

en-gb	(c) “new place of employment” means the place where an individual normally performs, or is normally to perform, duties of employment after a relocation of employment;
cy-gb	(c) ystyr “man cyflogaeth newydd” yw’r fan lle mae unigolyn fel arfer yn cyflawni dyletswyddau cyflogaeth ar ôl adleoli cyflogaeth, neu lle bydd yn cyflawni dyletswyddau o’r fath fel arfer;

en-gb	(d) “permitted amount”, in relation to the refurbishment of a dwelling, means—
cy-gb	(d) ystyr “swm a ganiateir”, mewn perthynas ag adnewyddu annedd, yw—

en-gb	£ 10,000, or 
cy-gb	£ 1 0 , 000 , neu 

en-gb	5% of the consideration for the ac q uisition of the dwelling, whichever is the greater, but sub j ect to a maximum of £ 20,000;
cy-gb	5% o’r gydnabyddiaeth ar gyfer caffael yr annedd, pa un bynnag sydd fwyaf, ond yn ddarostyngedig i uchafswm o £ 2 0 , 000 ;

en-gb	(e) “permitted area”, in relation to a dwelling, means that part of the dwelling which is land occupied and en j oyed with the building or part of the building occupied as a dwelling as its garden or grounds that does not exceed—
cy-gb	(e) ystyr “arwynebedd a ganiateir”, mewn perthynas ag annedd, yw’r rhan honno o’r annedd sy’n dir sy’n cael ei feddiannu a’i fwynhau gyda’r adeilad, neu’r rhan o’r adeilad sy’n cael ei feddiannu fel annedd, fel ei ardd neu ei dir, nad yw’n fwy nag—

en-gb	an area (inclusive of the site of the building or part of the building) of 0.5 of a hectare, or
cy-gb	arwynebedd (gan gynnwys safle’r adeilad neu’r rhan o’r adeilad) o 0 .5 hectar, neu

en-gb	such larger area as is re q uired for the reasonable en j oyment of the building or part of the building as a dwelling having regard to its si z e and character,
cy-gb	unrhyw arwynebedd mwy sy’n angenrheidiol er mwyn mwynhau’r adeilad neu’r rhan o’r adeilad yn rhesymol fel annedd, o ystyried ei faint a’i gymeriad;

en-gb	but where paragraph (ii) applies, the permitted area is taken to consist of that part of the land that would be the most suitable for occupation and en j oyment with the building or part of the building as its garden or grounds if the rest of the land were separately occupied;
cy-gb	ond pan fo paragraff (ii) yn gymwys, cymerir mai’r arwynebedd a ganiateir yw’r rhan honno o’r tir a fyddai fwyaf addas i’w meddiannu a’i mwynhau gyda’r adeilad neu’r rhan o’r adeilad fel ei ardd neu ei dir pe bai gweddill y tir wedi ei feddiannu ar wahân;

en-gb	(f) “principal”, in relation to a property trader, means—
cy-gb	(f) ystyr “prif arferydd”, mewn perthynas â masnachwr eiddo—

en-gb	in the case of a company, a director;
cy-gb	yn achos cwmni, yw cyfarwyddwr;

en-gb	in the case of a limited liability partnership, a member;
cy-gb	yn achos partneriaeth atebolrwydd cyfyngedig, yw aelod;

en-gb	in the case of a partnership whose members are all either companies or limited liability partnerships, a member or a person who is a principal of a member;
cy-gb	yn achos partneriaeth y mae ei holl aelodau naill ai’n gwmnIau neu’n bartneriaethau atebolrwydd cyfyngedig, yw aelod neu berson sy’n brif arferydd i aelod;

en-gb	(g) “property trader” means—
cy-gb	(g) ystyr “masnachwr eiddo” yw—

en-gb	a company,
cy-gb	cwmni,

en-gb	a limited liability partnership, or
cy-gb	partneriaeth atebolrwydd cyfyngedig, neu

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 175 
cy-gb	175 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(iii) a partnership whose members are all either companies or limited liability partnerships,
cy-gb	(iii) partneriaeth y mae ei holl aelodau naill ai’n gwmnYau neu’n bartneriaethau atebolrwydd cyfyngedig,

en-gb	that carries on the business of buying and selling dwellings;
cy-gb	sy’n cyflawni’r busnes o brynu a gwerthu anheddau;

en-gb	(h) “refurbishment” of a dwelling means the carrying out of works that enhance or are intended to enhance the value of the dwelling, but does not include—
cy-gb	(h) ystyr “adnewyddu” annedd yw cyflawni gwaith sy’n cynyddu gwerth yr annedd, neu y bwriedir iddo gynyddu gwerth yr annedd, ond nid yw’n cynnwys—

en-gb	cleaning the dwelling, or
cy-gb	glanhau’r annedd, na

en-gb	works re q uired solely for the purpose of ensuring that the dwelling meets minimum safety standards;
cy-gb	gwaith sy’n angenrheidiol yn unig at y diben o sicrhau bod yr annedd yn cyrraedd safonau diogelwch gofynnol;

en-gb	(i) “relocation of employment” means a change of an individual ' s place of employment due to—
cy-gb	(i) ystyr “adleoli cyflogaeth” yw newid ym man cyflogaeth unigolyn o ganlyniad i—

en-gb	the individual becoming employed by a new employer,
cy-gb	yr unigolyn yn cael ei gyflogi gan gyflogwr newydd,

en-gb	an alteration of the duties of the individual ' s employment, or
cy-gb	newid dyletswyddau cyflogaeth yr unigolyn, neu

en-gb	an alteration of the place where the individual normally performs those duties.
cy-gb	newid y fan lle mae’r unigolyn yn cyflawni’r dyletswyddau hynny fel arfer.

en-gb	(2) F or the purposes of paragraphs 6 and 7, a change of residence is one “resulting from” relocation of employment if—
cy-gb	(2) At ddibenion paragraffau 6 a 7, mae newid preswylfa yn newid “o ganlyniad i” adleoli cyflogaeth—

en-gb	the change is made wholly or mainly to allow the individual to live within a reasonable daily travelling distance of the individual ' s new place of employment, and
cy-gb	os gwneir y newid yn llwyr neu’n bennaf er mwyn caniatáu i’r unigolyn fyw o fewn pellter teithio dyddiol rhesymol i fan cyflogaeth newydd yr unigolyn, a

en-gb	the individual ' s former residence is not within a reasonable daily travelling distance of that place.
cy-gb	os nad yw preswylfa flaenorol yr unigolyn o fewn pellter teithio dyddiol rhesymol i’r fan honno.

en-gb	(3) F or the purposes of Part 2—
cy-gb	(3) At ddibenion Rhan 2—

en-gb	anything done by or in relation to a company connected with a property trader is treated as done by or in relation to that property trader, and
cy-gb	caiff unrhyw beth a wneir gan gwmni sy’n gysylltiedig â masnachwr eiddo, neu mewn perthynas â chwmni o’r fath, ei drin fel pe bai wedi ei wneud gan y masnachwr eiddo hwnnw, neu mewn perthynas ag ef, a

en-gb	references to the principals or employees of a property trader include the principals or employees of any such company.
cy-gb	mae cyfeiriadau at brif arferyddion neu gyflogeion masnachwr eiddo yn cynnwys prif arferyddion neu gyflogeion unrhyw gwmni o’r fath.

en-gb	PA R T 3
cy-gb	RI-IAN 3

en-gb	RELIEF FOR P ER S ON S EXER C I S ING C OLLE CT IVE RIGH TS Relief for transactions entered into by p ersons exercisin g collective ri gh ts 
cy-gb	RHYDDHAD AR GYFER PERSONAU SY’N ARFER HAW L IAU AR Y CYD Rhyddhad ar gyfer trafodiadau yr ymrwymir iddynt gan bersonau sy'n arfer hawliau ar y cyd 

en-gb	10 (1) This paragraph applies where a chargeable transaction is entered into by a person or persons nominated or appointed by q ualifying tenants of flats contained in premises in exercise of—
cy-gb	10 (1) Mae’r paragraff hwn yn gymwys pan fo person neu bersonau a enwebir neu a benodir gan denantiaid cymwys fflatiau a gynhwysir mewn mangre yn ymrwymo i drafodiad trethadwy drwy arfer—

en-gb	a right under Part 1 of the L andlord and Tenant Act 19 8 7 (c. 
cy-gb	hawl o dan Ran 1 o Ddeddf L andlord a Thenant 1987 (p. 

en-gb	31) (right of first refusal), or
cy-gb	31) (hawl i gael y cynnig cyntaf), neu

en-gb	a right under Chapter 1 of Part 1 of the L easehold R eform, H ousing and U rban Development Act 1993 (c. 
cy-gb	hawl o dan Bennod 1 o Ran 1 o Ddeddf Diwygio Cyfraith L esddaliad, Tai a Datblygu Trefol 1993 (p. 

en-gb	2 8 ) (right to collective enfranchisement).
cy-gb	28) (hawl i ryddfreiniad ar y cyd).

en-gb	(2) The amount of tax chargeable is determined as follows.
cy-gb	(2) Pennir swm y dreth sydd i’w godi fel a ganlyn.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 176 
cy-gb	176 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	S te p 1 
cy-gb	Cam 1

en-gb	Determine the fraction of the chargeable consideration produced by dividing the total amount of that consideration by the number of q ualifying flats contained in the premises.
cy-gb	Pennu’r ffracsiwn o’r gydnabyddiaeth drethadwy a gynhyrchir drwy rannu cyfanswm y gydnabyddiaeth honno â nifer y fflatiau cymwys sydd yn y fangre.

en-gb	S te p 2 
cy-gb	Cam 2

en-gb	Determine the amount of tax chargeable under section 27 as if the chargeable consideration for the chargeable transaction were the fraction of the chargeable consideration calculated under Step 1.
cy-gb	Pennu swm y dreth sydd i’w godi o dan adran 27 fel pe bai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad trethadwy y ffracsiwn o’r gydnabyddiaeth drethadwy a gyfrifwyd o dan G am 1.

en-gb	S te p 3
cy-gb	Cam 3

en-gb	Multiply the amount determined at Step 2 by the number of q ualifying flats contained in the premises.
cy-gb	Lluosi’r swm a bennwyd yng Ngham 2 â nifer y fflatiau cymwys sydd yn y fangre.

en-gb	(3) In this paragraph—
cy-gb	(3) Yn y paragraff hwn—

en-gb	“flat” and “ q ualifying tenant” have the same meaning as in the Chapter or the Part of the Act conferring the right being exercised;
cy-gb	mae i “fflat” a “tenant cymwys” yr un ystyron â “flat” a “ q ualifying tenant” yn y Bennod neu’r Rhan o’r Ddeddf sy’n rhoi’r hawl sy’n cael ei harfer;

en-gb	“ q ualifying flat” means a flat that is held by a q ualifying tenant who is participating in the exercise of the right.
cy-gb	ystyr “fflat gymwys” yw fflat a ddelir gan denant cymwys sy’n cyfranogi o ran arfer yr hawl.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 177 
cy-gb	177 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 15
cy-gb	ATODLEN 15

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

en-gb	RELIEF FOR C ER TA IN T R A N SACT ION S REL AT ING T O S O C I A L HOU S ING
cy-gb	R H YDD H AD AR GYFER TRAFOD I ADAU PENODOL SY’N YMWNEUD A T H A I CYMDE I T H ASOL

en-gb	PA R T 1
cy-gb	R H AN 1

en-gb	IN T RO D U CT ORY
cy-gb	R H AGARWE I N I AD

en-gb	O vervie w
cy-gb	Trosolwg

en-gb	1 (1) This Schedule makes provision about reliefs available for certain transactions relating to social housing.
cy-gb	1 (1) Mae’r Atodlen hon yn gwneud darpariaeth ynghylch rhyddhadau sydd ar gael ar gyfer trafodiadau penodol sy’n ymwneud â thai cymdeithasol.

en-gb	(2) This Schedule is arranged as follows—
cy-gb	(2) Mae’r Atodlen hon wedi ei threfnu fel a ganlyn—

en-gb	Part 2 makes provision about relief available for right to buy transactions,
cy-gb	mae Rhan 2 yn gwneud darpariaeth ynghylch rhyddhad sydd ar gael ar gyfer trafodiadau hawl i brynu,

en-gb	Part 3 makes provision about the tax chargeable and relief available where a shared ownership lease or a rent to shared ownership lease transaction is entered into,
cy-gb	mae Rhan 3 yn gwneud darpariaeth ynghylch y dreth sydd i’w chodi a’r rhyddhad sydd ar gael pan ymrwymir i les ranberchnogaeth neu drafodiad rhent i les ranberchnogaeth,

en-gb	Part 4 makes provision about the tax chargeable and relief available where a shared ownership trust is declared and where a rent to shared ownership trust scheme is entered into,
cy-gb	mae Rhan 4 yn gwneud darpariaeth ynghylch y dreth sydd i’w chodi a’r rhyddhad sydd ar gael pan ddatgenir ymddiriedolaeth ranberchnogaeth a phan ymrwymir i gynllun rhent i ymddiriedolaeth ranberchnogaeth,

en-gb	Part 5 makes provision about relief available for a rent to mortgage transaction, and
cy-gb	mae Rhan 5 yn gwneud darpariaeth ynghylch rhyddhad sydd ar gael ar gyfer trafodiad rhent i forgais, ac

en-gb	Part 6 provides relief for certain ac q uisitions by registered social landlords.
cy-gb	mae Rhan 6 yn darparu rhyddhad ar gyfer caffaeliadau penodol gan landlordiaid cymdeithasol cofrestredig.

en-gb	PA R T 2
cy-gb	R H AN 2

en-gb	RIGH T T O BUY RELIEF
cy-gb	R H YDD H AD H AWL I BRYNU

en-gb	Relief for ri gh t to buy transaction
cy-gb	Rhyddhad ar gyfer trafodiad hawl i brynu

en-gb	2 (1) I n the case of a right to buy transaction—
cy-gb	2 (1) Yn achos trafodiad hawl i brynu—

en-gb	section 19(1) (contingent consideration to be included in chargeable consideration on assumption that contingency will occur) does not apply, and
cy-gb	nid yw adran 19(1) (cydnabyddiaeth ddibynnol i’w chynnwys mewn cydnabyddiaeth drethadwy gan ragdybio y ceir digwyddiad dibynnol) yn gymwys, a

en-gb	any consideration that would be payable only if a contingency were to occur, or that is payable only because a contingency has occurred, does not count as chargeable consideration.
cy-gb	nid yw unrhyw gydnabyddiaeth na fyddai ond yn daladwy pe bai digwyddiad dibynnol, neu sydd ond yn daladwy oherwydd digwyddiad dibynnol, yn cyfrif fel cydnabyddiaeth drethadwy.

en-gb	(2) A “right to buy transaction” means—
cy-gb	(2) Ystyr “trafodiad hawl i brynu” yw—

en-gb	the sale of a dwelling at a discount, or the grant of a lease of a dwelling at a discount, by a relevant public sector body, or
cy-gb	gwerthu annedd am ddisgownt, neu roi les ar gyfer annedd am ddisgownt, gan gorff sector cyhoeddus perthnasol, neu

en-gb	the sale of a dwelling, or the grant of a lease of a dwelling, in pursuance of the preserved right to buy.
cy-gb	gwerthu annedd, neu roi les ar gyfer annedd, yn unol â’r hawl i brynu a gadwyd.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 178 
cy-gb	178 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(3) The following are relevant public sector bodies for the purposes of this paragraph—
cy-gb	(3) Mae’r canlynol yn gyrff sector cyhoeddus perthnasol at ddibenion y paragraff hwn—

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

en-gb	the Welsh Ministers;
cy-gb	Gweinidogion Cymru;

en-gb	a local housing authority within the meaning given by section 1 of the H ousing Act 19 8 5 (c. 
cy-gb	awdurdod tai lleol o fewn yr ystyr a roddir i “local housing authority” gan adran 1 o Ddeddf Tai 1985 (p. 

en-gb	6 8 );
cy-gb	68);

en-gb	a registered social landlord;
cy-gb	landlord cymdeithasol cofrestredig;

en-gb	a housing action trust established under Part 3 of the H ousing Act 19 88 (c. 50);
cy-gb	ymddiriedolaeth gweithredu tai a sefydlwyd o dan Ran 3 o Ddeddf Tai 1988 (p.5 0 );

en-gb	a local policing body within the meaning of section 101(1) of the Police Act 1996 (c. 
cy-gb	corff plismona lleol o fewn yr ystyr a roddir i “local policing body” gan adran 1 0 1(1) o Ddeddf yr Heddlu 1996 (p. 

en-gb	16);
cy-gb	16);

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	(4) F or the purposes of sub-paragraph (2)(b), the sale of a dwelling, or the grant of a lease of a dwelling, is made in pursuance of the preserved right to buy if—
cy-gb	(4) At ddibenion is-baragraff (2)(b), mae gwerthu annedd, neu roi les ar gyfer annedd, yn cael ei wneud yn unol â’r hawl i brynu a gadwyd—

en-gb	the seller is a person against whom the right to buy under Part 5 of the H ousing Act 19 8 5 (c. 
cy-gb	os yw’r gwerthwr yn berson y mae’r hawl i brynu o dan Ran 5 o Ddeddf Tai 1985 (p. 

en-gb	6 8 ) is exercisable by virtue of section 171A of that Act,
cy-gb	68) yn arferadwy yn ei erbyn yn rhinwedd adran 171A o’r Ddeddf honno,

en-gb	the buyer is the q ualifying person for the purposes of the preserved right to buy, and
cy-gb	os y prynwr yw’r person cymwys at ddibenion yr hawl i brynu a gadwyd, ac

en-gb	the dwelling is the q ualifying dwelling-house in relation to the buyer.
cy-gb	os yr annedd yw’r t5 annedd cymwys mewn perthynas â’r prynwr.

en-gb	(5) A grant by the Welsh Ministers under section 20 or 21 of the H ousing Act 1996 (c. 
cy-gb	(5) Nid yw grant gan Weinidogion Cymru o dan adran 2 0 neu 21 o Ddeddf Tai 1996 (p. 

en-gb	52) (purchase grants in respect of disposals at a discount by registered social landlords) does not count as part of the chargeable consideration for a right to buy transaction in relation to which the seller is a registered social landlord or private registered provider of social housing.
cy-gb	52) (grantiau prynu mewn cysylltiad â gwarediadau am ddisgownt gan landlordiaid cymdeithasol cofrestredig) yn cyfrif fel rhan o’r gydnabyddiaeth drethadwy ar gyfer trafodiad hawl i brynu y mae’r gwerthwr yn landlord cymdeithasol cofrestredig neu’n ddarparwr tai cymdeithasol cofrestredig preifat mewn perthynas ag ef.

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

en-gb	“ q ualifying dwelling-house” (“ t9 annedd" cy mw ys ”) and “ q ualifying person” (“ p erson cy mw ys ”) have the meaning given by section 171B of the H ousing Act 19 8 5 (c. 
cy-gb	ystyr “landlord cymdeithasol cofrestredig” (“ registered so c ial landlord ”) yw corff a gofrestrwyd fel landlord cymdeithasol mewn cofrestr a gedwir o dan adran 1(1) o Ddeddf Tai 1996 (p. 

en-gb	6 8 );
cy-gb	52);

en-gb	“registered social landlord” (“ landlord cy m deit h asol cofrestredig ”) means a body registered as a social landlord in a register maintained under section 1(1) of the H ousing Act 1996 (c. 52).
cy-gb	mae i “tv annedd cymwys” a “person cymwys” yr ystyron a roddir i “ q ualifying dwelling-house” a “ q ualifying person” gan adran 171B o Ddeddf Tai 1985 (p. 68).

en-gb	PA R T 3
cy-gb	RI-IAN 3

en-gb	S H A RE D O W NER S HI P LE AS E S
cy-gb	LESOEDD RHANBERCHNOGAETH

en-gb	Sh ared o w ners h i p lease: 
cy-gb	L es ranber c hnogaeth: 

en-gb	election for m ar k et val u e treat m ent 
cy-gb	dewis triniaeth gwerth mar c hnadol 

en-gb	3 (1) This paragraph applies where—
cy-gb	3 (1) Mae’r paragraff hwn yn gymwys pan fo—

en-gb	(a) a lease is granted—
cy-gb	(a) les yn cael ei rhoi—

en-gb	by a q ualifying body, or
cy-gb	gan gorff cymwys, neu

en-gb	in pursuance of the preserved right to buy,
cy-gb	yn unol â’r hawl i brynu a gadwyd,

en-gb	(b) the conditions in sub-paragraph (2) are met, and
cy-gb	(b) yr amodau yn is-baragraff (2) wedi eu bodloni, ac

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 179 
cy-gb	179 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(c) the buyer elects for tax to be charged in accordance with this paragraph.
cy-gb	(c) y prynwr yn dewis i dreth gael ei chodi yn unol â’r paragraff hwn.

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

en-gb	(a) that the lease must be of a dwelling;
cy-gb	(a) bod rhaid i’r les fod ar gyfer annedd;

en-gb	(b) that the lease must give the tenant exclusive use of the dwelling;
cy-gb	(b) bod rhaid i’r les roi’r hawl i ddefnyddio’r annedd i’r tenant, a neb arall;

en-gb	(c) that the lease must provide for the tenant to ac q uire the reversion;
cy-gb	(c) bod rhaid i’r les ddarparu i’r tenant gaffael y rifersiwn;

en-gb	(d) that the lease must be granted partly in consideration of rent and partly in consideration of a premium calculated by reference to—
cy-gb	(d) bod rhaid i’r les gael ei rhoi yn rhannol fel cydnabyddiaeth ar gyfer rhent ac yn rhannol fel cydnabyddiaeth ar gyfer premiwm a gyfrifir ar sail—

en-gb	the market value of the dwelling, or
cy-gb	gwerth marchnadol yr annedd, neu

en-gb	a sum calculated by reference to that value;
cy-gb	swm a gyfrifir ar sail y gwerth hwnnw;

en-gb	(e) that the lease must contain a statement of—
cy-gb	(e) bod rhaid i’r les gynnwys datganiad o—

en-gb	the market value of the dwelling, or
cy-gb	gwerth marchnadol yr annedd, neu

en-gb	the sum calculated by reference to that value, 
cy-gb	y swm a gyfrifir ar sail y gwerth hwnnw; 

en-gb	by reference to which the premium is calculated.
cy-gb	y cyfrifir y premiwm ar ei sail.

en-gb	(3) An election for tax to be charged under this paragraph—
cy-gb	(3) O ran dewis i dreth gael ei chodi o dan y paragraff hwn—

en-gb	must be included in the return made in respect of the grant of the lease (or in an amendment to that return), and
cy-gb	rhaid cynnwys hynny ar y ffurflen dreth a ddychwelir mewn cysylltiad â rhoi’r les (neu mewn diwygiad i’r ffurflen dreth honno), a

en-gb	is irrevocable, so that the return may not be amended so as to withdraw the election.
cy-gb	mae’n ddi-alw’n-ôl, fel na chaniateir diwygio’r ffurflen dreth er mwyn tynnu’r dewis yn ôl.

en-gb	(4) Where this paragraph applies the chargeable consideration for the grant of the lease is taken to be the amount stated in the lease in accordance with sub-paragraph (2)(e)(i) or (ii).
cy-gb	(4) Pan fo’r paragraff hwn yn gymwys cymerir mai’r gydnabyddiaeth drethadwy ar gyfer rhoi’r les yw’r swm a nodir yn y les yn unol ag is-baragraff (2)(e)(i) neu (ii).

en-gb	(5) Where this paragraph applies no account is taken for the purposes of land transaction tax of the rent mentioned in sub-paragraph (2)(d).
cy-gb	(5) Pan fo’r paragraff hwn yn gymwys rhaid diystyru’r rhent a grybwyllir yn is-baragraff (2)(d) at ddibenion treth trafodiadau tir.

en-gb	(6) Section 70 (meaning of market value) does not apply to this paragraph. 
cy-gb	(6) Nid yw adran 70 (ystyr gwerth marchnadol) yn gymwys i’r paragraff hwn. 

en-gb	Sh ared o w ners h i p lease : 
cy-gb	L es ranberchnogaeth : 

en-gb	transfer of reversion wh ere election m ade for m ar k et val u e treat m ent
cy-gb	trosglwyddo rifersiwn p an ddewisir triniaeth gwerth marchnadol

en-gb	4 The transfer of the reversion to the tenant under the terms of a lease to which paragraph 3
cy-gb	4 M ae trosglwyddo’r rifersiwn i’r tenant o dan delerau les y mae paragraff 3 yn gymwys

en-gb	applies (shared ownership lease: 
cy-gb	iddi (les ranberchnogaeth: 

en-gb	election for market value treatment) is relieved from tax if— an election was made under paragraph 3, and
cy-gb	dewis triniaeth gwerth marchnadol) wedi ei ryddhau rhag treth— os gwnaed dewis o dan baragraff 3, a

en-gb	any tax chargeable in respect of the grant of the lease has been paid.
cy-gb	os talwyd unrhyw dreth sydd i’w chodi mewn cysylltiad â rhoi’r les.

en-gb	Sh ared o w ners h i p lease : 
cy-gb	L es ranberchnogaeth : 

en-gb	election for m ar k et val u e treat m ent of p re m i um wh ere staircasing allo w ed
cy-gb	dewis triniaeth gwerth marchnadol ar gyfer p remiwm p an ganiateir cynyddu p erchentyaeth

en-gb	5 (1) This paragraph applies where—
cy-gb	5 (1) M ae’r paragraff hwn yn gymwys pan fo—

en-gb	(a) a lease is granted—
cy-gb	(a) les yn cael ei rhoi—

en-gb	by a q ualifying body, or
cy-gb	gan gorff cymwys, neu

en-gb	in pursuance of the preserved right to buy,
cy-gb	yn unol â’r hawl i brynu a gadwyd,

en-gb	(b) the conditions in sub-paragraph (2) are met, and
cy-gb	(b) yr amodau yn is-baragraff (2) wedi eu bodloni, ac

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 180 
cy-gb	180 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	the buyer elects for tax to be charged in accordance with this paragraph.
cy-gb	y prynwr yn dewis i dreth gael ei chodi yn unol â’r paragraff hwn.

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

en-gb	(a) that the lease must be of a dwelling;
cy-gb	(a) bod rhaid i’r les fod ar gyfer annedd;

en-gb	(b) that the lease must give the tenant exclusive use of the dwelling;
cy-gb	(b) bod rhaid i’r les roi’r hawl i ddefnyddio’r annedd i’r tenant, a neb arall;

en-gb	(c) that the lease must provide that the tenant may, on the payment of a sum, re q uire the terms of the lease to be varied so that the rent payable under it is reduced;
cy-gb	(c) bod rhaid i’r les ddarparu y caiff y tenant, ar ôl talu swm, ei gwneud yn ofynnol i delerau’r les gael eu hamrywio fel bod y rhent sy’n daladwy oddi tani yn cael ei ostwng;

en-gb	(d) that the lease must be granted partly in consideration of rent and partly in consideration of a premium calculated by reference to—
cy-gb	(d) bod rhaid i’r les gael ei rhoi yn rhannol fel cydnabyddiaeth ar gyfer rhent ac yn rhannol fel cydnabyddiaeth ar gyfer premiwm a gyfrifir ar sail—

en-gb	the premium obtainable on the open market for the grant of a lease containing the same terms as the lease but with the substitution of the minimum rent for the rent payable under the lease, or
cy-gb	y premiwm y gellir ei gael ar y farchnad agored am roi les sy’n cynnwys yr un telerau â’r les ond gan roi’r isafswm rhent yn lle’r rhent sy’n daladwy o dan y les, neu

en-gb	a sum calculated by reference to that premium;
cy-gb	swm a gyfrifir ar sail y premiwm hwnnw;

en-gb	(e) that the lease must contain a statement of the minimum rent and of—
cy-gb	(e) bod rhaid i’r les gynnwys datganiad o’r isafswm rhent ynghyd ag—

en-gb	the premium obtainable on the open market, or
cy-gb	y premiwm y gellir ei gael ar y farchnad agored, neu

en-gb	the sum calculated by reference to that premium, 
cy-gb	y swm a gyfrifir ar sail y premiwm hwnnw, 

en-gb	by reference to which the premium is calculated.
cy-gb	y cyfrifir y premiwm ar ei sail.

en-gb	(3) An election for tax to be charged in accordance with this paragraph—
cy-gb	(3) O ran dewis i dreth gael ei chodi yn unol â’r paragraff hwn—

en-gb	must be included in the return made in respect of the grant of the lease (or in an amendment to that return), and
cy-gb	rhaid cynnwys hynny ar y ffurflen dreth a ddychwelir mewn cysylltiad â rhoi’r les (neu mewn diwygiad i’r ffurflen dreth honno), a

en-gb	is irrevocable, so that the return may not be amended so as to withdraw the election.
cy-gb	mae’n ddi-alw’n-ôl, fel na chaniateir diwygio’r ffurflen er mwyn tynnu’r dewis yn ôl.

en-gb	(4) Where an election is made under this paragraph the chargeable consideration for the grant other than rent is taken to be the amount stated in the lease in accordance with subparagraph (2)(e)(i) or (ii).
cy-gb	(4) Pan wneir dewis o dan y paragraff hwn cymerir mai’r gydnabyddiaeth drethadwy ar gyfer rhoi’r les ar wahân i rent yw’r swm a nodir yn y les yn unol ag is-baragraff (2)(e)(i) neu (ii).

en-gb	(5) In this paragraph, the “minimum rent” means the lowest rent which could become payable under the lease if it were varied as mentioned in sub-paragraph (2)(c) at the date when the lease is granted.
cy-gb	(5) Yn y paragraff hwn, ystyr “isafswm rhent” yw’r rhent isaf a allai ddod yn daladwy o dan y les pe bai’n cael ei hamrywio fel a grybwyllir yn is-baragraff (2)(c) ar y dyddiad y rhoddir y les.

en-gb	Sh ared o w ners h i p lease: 
cy-gb	L es ranberchnogaeth: 

en-gb	staircasing transactions
cy-gb	trafodiadau cynyddu perchentyaeth

en-gb	6 (1) This paragraph applies where under a shared ownership lease—
cy-gb	6 (1) Mae’r paragraff hwn yn gymwys pan fo, o dan les ranberchnogaeth—

en-gb	the tenant has the right, on the payment of a sum, to re q uire the terms of the lease to be varied so that the rent payable under it is reduced, and
cy-gb	y tenant â’r hawl, ar ôl talu swm, i’w gwneud yn ofynnol i delerau’r les gael eu hamrywio fel bod y rhent sy’n daladwy oddi tani yn cael ei ostwng, a

en-gb	by exercising that right the tenant ac q uires an interest, additional to one already held, calculated by reference to the market value of the dwelling and expressed as a percentage of that dwelling or its value (a “share of the dwelling”).
cy-gb	y tenant, drwy arfer yr hawl honno, yn caffael buddiant, yn ychwanegol at un a ddelir eisoes, a gyfrifir ar sail gwerth marchnadol yr annedd ac a fynegir fel canran o’r annedd honno neu ei gwerth (“cyfran o’r annedd”).

en-gb	(2) Where this paragraph applies, the ac q uisition is relieved from tax if—
cy-gb	(2) Pan fo’r paragraff hwn yn gymwys, mae’r caffaeliad wedi ei ryddhau rhag treth—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 181 
cy-gb	181 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	an election was made under paragraph 3 (shared ownership lease : 
cy-gb	os gwnaed dewis o dan baragraff 3 (les ranberchnogaeth : 

en-gb	election for market value treatment) or paragraph 5 (shared ownership lease : 
cy-gb	dewis triniaeth gwerth marchnadol) neu baragraff 5 (les ranberchnogaeth : 

en-gb	election where staircasing allowed) and any tax chargeable in respect of the grant of the lease has been paid, or
cy-gb	dewis pan ganiateir cynyddu perchentyaeth) a bod unrhyw dreth sydd i’w chodi mewn cysylltiad â rhoi’r les wedi ei thalu, neu

en-gb	immediately after the ac q uisition the total share of the dwelling held by the tenant does not exceed 8 0%.
cy-gb	os nad yw, yn union ar ôl y caffaeliad, gyfanswm cyfran y tenant o’r annedd yn fwy nag 8 0 %.

en-gb	(3) Section 70 (meaning of market value) does not apply in relation to the references in this paragraph to the market value of the dwelling.
cy-gb	(3) Nid yw adran 7 0 (ystyr gwerth marchnadol) yn gymwys mewn perthynas â’r cyfeiriadau yn y paragraff hwn at werth marchnadol yr annedd.

en-gb	Sh ared o w ners h i p lease : 
cy-gb	L es ranber c hnogaeth : 

en-gb	g rant not lin k ed w it h staircasin g transactions etc. 
cy-gb	rhoi les a thrafodiadau c ynyddu per c hentyaeth et c . heb fod yn gysylltiol

en-gb	7 F or the purpose of determining the amount of tax chargeable on the grant of a shared
cy-gb	7 At ddibenion pennu swm y dreth sydd i’w godi wrth roi les ranberchnogaeth ar gyfer

en-gb	ownership lease of a dwelling, the grant is to be treated as if it is not linked to—
cy-gb	annedd, mae rhoi’r les i’w drin fel pe na bai’n gysylltiol o ran—

en-gb	any ac q uisition of an interest in the dwelling to which paragraph 6 applies, or
cy-gb	unrhyw gaffaeliad buddiant yn yr annedd y mae paragraff 6 yn gymwys iddo, na

en-gb	a transfer of the reversion to the tenant under the terms of the lease.
cy-gb	trosglwyddo’r rifersiwn i’r tenant o dan delerau’r les.

en-gb	R ent to s h ared o w ners h i p lease : 
cy-gb	Rhent i les ranber c hnogaeth : 

en-gb	c h ar g e to tax
cy-gb	y swm y c odir treth arno

en-gb	8 (1) The chargeable consideration for transactions forming part of a rent to shared ownership 
cy-gb	8 (1) Pennir y gydnabyddiaeth drethadwy ar gyfer trafodiadau sy’n rhan o gynllun rhent i les

en-gb	lease scheme is determined in accordance with this paragraph.
cy-gb	ranberchnogaeth yn unol â’r paragraff hwn.

en-gb	(2) A “rent to shared ownership lease scheme” means a scheme or arrangement under which a q ualifying body—
cy-gb	(2) Ystyr “cynllun rhent i les ranberchnogaeth” yw cynllun neu drefniant y mae corff cymwys, oddi tano—

en-gb	grants an occupation contract of a dwelling to a person (“the tenant”) or persons (“the tenants”), and
cy-gb	yn rhoi contract meddiannaeth ar gyfer annedd i berson (“y tenant”) neu i bersonau (“y tenantiaid”), a

en-gb	subse q uently grants a shared ownership lease of the dwelling or another dwelling to the tenant or one or more of the tenants.
cy-gb	yn rhoi, wedi hynny, les ranberchnogaeth ar gyfer yr annedd neu annedd arall i’r tenant neu i un neu ragor o’r tenantiaid.

en-gb	(3) The following transactions are to be treated as if they were not linked to each other—
cy-gb	(3) Mae’r trafodiadau a ganlyn i’w trin fel pe na baent yn gysylltiol—

en-gb	the grant of the occupation contract;
cy-gb	rhoi’r contract meddiannaeth;

en-gb	the grant of the shared ownership lease;
cy-gb	rhoi’r les ranberchnogaeth;

en-gb	any other land transaction between the q ualifying body and the tenant, or any of the tenants, entered into as part of the scheme.
cy-gb	unrhyw drafodiad tir arall rhwng y corff cymwys a’r tenant, neu unrhyw un neu ragor o’r tenantiaid, yr ymrwymir iddo fel rhan o’r cynllun.

en-gb	(4) F or the purposes of determining the effective date of the grant of the shared ownership lease, the possession of the dwelling by the tenant or tenants under the occupation contract is to be disregarded.
cy-gb	(4) At ddibenion pennu’r dyddiad y mae rhoi’r les ranberchnogaeth yn cael effaith, mae’r ffaith fod y tenant neu’r tenantiaid yn meddiannu’r annedd o dan y contract meddiannaeth i’w diystyru.

en-gb	(5) In this paragraph, “occupation contract” has the meaning given by Part 2 of the R enting H omes (Wales) Act 2016 (anaw 1).
cy-gb	(5) Yn y paragraff hwn, mae i “contract meddiannaeth“ yr un ystyr ag a roddir gan Ran 2 o Ddeddf Rhentu Cartrefi (Cymru) 2 0 16 (dccc 1).

en-gb	Sh ared o w ners h i p leases : 
cy-gb	L esoedd rhanber c hnogaeth : 

en-gb	inter p retation
cy-gb	dehongli

en-gb	9 (1) F or the purposes of paragraphs 6, 7 and 8 , a “shared ownership lease” means a lease granted—
cy-gb	9 (1) At ddibenion paragraffau 6, 7 ac 8, ystyr “les ranberchnogaeth” yw les a roddir—

en-gb	by a q ualifying body, or
cy-gb	gan gorff cymwys, neu

en-gb	in pursuance of the preserved right to buy,
cy-gb	yn unol â’r hawl i brynu a gadwyd,

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 182 
cy-gb	182 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	in relation to which the conditions in paragraph 3(2) or 5(2) are met.
cy-gb	y bodlonir yr amodau ym mharagraff 3(2) neu 5(2) mewn perthynas â hi.

en-gb	(2) Sub-paragraphs (3) and (4) apply to paragraphs 3 to 8 .
cy-gb	(2) M ae is-baragraffau (3) a (4) yn gymwys i baragraffau 3 i 8.

en-gb	(3) A “ q ualifying body” means—
cy-gb	(3) Ystyr “corff cymwys” yw—

en-gb	a local housing authority within the meaning given by section 1 of the H ousing Act 19 8 5 (c. 
cy-gb	awdurdod tai lleol o fewn yr ystyr a roddir i “local housing authority” gan adran 1 o Ddeddf Tai 1985 (p. 

en-gb	6 8 );
cy-gb	68);

en-gb	a housing association within the meaning given by the H ousing Associations Act 19 8 5 (c. 
cy-gb	cymdeithas dai o fewn yr ystyr a roddir i “housing association” gan Ddeddf Cymdeithasau Tai 1985 (p. 

en-gb	69);
cy-gb	69);

en-gb	a housing action trust established under Part 3 of the H ousing Act 19 88 (c. 
cy-gb	ymddiriedolaeth gweithredu tai a sefydlwyd o dan Ran 3 o Ddeddf Tai 1988 (p. 

en-gb	50).
cy-gb	5 0 ).

en-gb	(4) A lease is granted in pursuance of the preserved right to buy if—
cy-gb	(4) Rhoddir les yn unol â’r hawl i brynu a gadwyd—

en-gb	the seller is a person against whom the right to buy under Part 5 of the H ousing Act 19 8 5 (c. 
cy-gb	os yw’r gwerthwr yn berson y mae’r hawl i brynu o dan Ran 5 o Ddeddf Tai 1985 (p. 

en-gb	6 8 ) is exercisable by virtue of section 171A of that Act (preservation of right to buy on disposal to private sector landlord),
cy-gb	68) yn arferadwy yn ei erbyn yn rhinwedd adran 171A o’r Ddeddf honno (cadw’r hawl i brynu wrth waredu i landlord sector preifat),

en-gb	the tenant is the q ualifying person for the purposes of the preserved right to buy, and
cy-gb	os y tenant yw’r person cymwys at ddibenion yr hawl i brynu a gadwyd, ac

en-gb	the lease is of a dwelling that is the q ualifying dwelling-house in relation to the buyer.
cy-gb	os yw’r les ar gyfer annedd sydd y t annedd cymwys mewn perthynas â’r prynwr.

en-gb	(5) I n sub-paragraph (4), “ q ualifying person” ( "p erson c ymwy s " ) and “ q ualifying dwelling-house” ( " t9 annedd c ymwy s " ) have the meaning given by section 171B of the H ousing Act 19 8 5 (c. 6 8 ).
cy-gb	(5) Yn is-baragraff (4), mae i “person cymwys” a “tv annedd cymwys” yr ystyron a roddir i “ q ualifying person” a “ q ualifying dwelling-house” gan adran 171B o Ddeddf Tai 1985 (p. 68).

en-gb	PA R T 4
cy-gb	RI-IAN 4

en-gb	S H A RE D O W NER S HI P T RU STS
cy-gb	Y M DDIRIEDOLAETHAU RHANBERCHNOGAETH

en-gb	Sh ared o w ners h i p tr u sts: 
cy-gb	Ymddiriedolaethau rhanberchnogaeth: 

en-gb	m eanin g of s h ared o w ners h i p tr u st and ot h er k e y ter m s 
cy-gb	ystyr ymddiriedolaeth ranberchnogaeth a thermau allweddol eraill

en-gb	10 (1) This paragraph applies to paragraphs 11 to 17.
cy-gb	1 0 (1) M ae’r paragraff hwn yn gymwys i baragraffau 11 i 17.

en-gb	(2) A “shared ownership trust” means a trust of land within the meaning of section 1 of the Trusts of L and and Appointment of Trustees Act 1996 (c. 
cy-gb	(2) Ystyr “ymddiriedolaeth ranberchnogaeth” yw ymddiriedolaeth tir o fewn yr ystyr a roddir i “trust of land” gan adran 1 o Ddeddf Ymddiriedolaethau Tir a Phenodi Ymddiriedolwyr 1996 (p. 

en-gb	47) which satisfies the following conditions.
cy-gb	47) sy’n bodloni’r amodau a ganlyn.

en-gb	(3) Condition 1 is that the trust property is—
cy-gb	(3) Amod 1 yw bod eiddo’r ymddiriedolaeth—

en-gb	a dwelling, and
cy-gb	yn annedd, a

en-gb	in Wales.
cy-gb	yng Nghymru.

en-gb	(4) Condition 2 is that one of the beneficiaries (“the social landlord”) is a q ualifying body.
cy-gb	(4) Amod 2 yw bod un o’r buddiolwyr (“y landlord cymdeithasol”) yn gorff cymwys.

en-gb	(5) Condition 3 is that the terms of the trust—
cy-gb	(5) Amod 3 yw bod telerau’r ymddiriedolaeth—

en-gb	provide for one or more of the individual beneficiaries (“the buyer”) to have exclusive use of the trust property as the only or main residence of the buyer,
cy-gb	yn darparu y caiff un neu ragor o’r buddiolwyr unigol (“y prynwr”), a neb arall, ddefnyddio eiddo’r ymddiriedolaeth fel unig breswylfa neu brif breswylfa’r prynwr,

en-gb	re q uire the buyer to make an initial payment to the social landlord (“the initial capital”),
cy-gb	yn ei gwneud yn ofynnol i’r prynwr wneud taliad cychwynnol i’r landlord cymdeithasol (“y cyfalaf cychwynnol”),

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 183 
cy-gb	183 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	re q uire the buyer to make additional payments to the social landlord by way of compensation under section 13(6)(a) of the Trusts of L and and Appointment of Trustees Act 1996 (“the rent-e q uivalent payments”),
cy-gb	yn ei gwneud yn ofynnol i’r prynwr wneud taliadau ychwanegol i’r landlord cymdeithasol ar ffurf taliadau digolledu o dan adran 13(6)(a) o Ddeddf Ymddiriedolaethau Tir a Phenodi Ymddiriedolwyr 1996 (“y taliadau cyfwerth â rhent”),

en-gb	enable the buyer to make other additional payments to the social landlord (“e q uity-ac q uisition payments”),
cy-gb	yn galluogi’r prynwr i wneud taliadau ychwanegol eraill i’r landlord cymdeithasol (“taliadau caffael ecwiti”),

en-gb	determine the initial beneficial interests of the social landlord and of the buyer by reference to which the initial capital was calculated,
cy-gb	yn pennu buddiannau llesiannol cychwynnol y landlord cymdeithasol a’r prynwr y cyfrifwyd y cyfalaf cychwynnol ar eu sail,

en-gb	specify a sum, e q uating or relating to the market value of the dwelling, by reference to which the initial capital was calculated, and
cy-gb	yn pennu swm, sy’n gyfwerth neu’n gysylltiedig â gwerth marchnadol yr annedd, y cyfrifwyd y cyfalaf cychwynnol ar ei sail, ac

en-gb	provide for the buyer ' s beneficial interest in the trust property to increase, and the social landlord ' s to diminish or to be extinguished as e q uity-ac q uisition payments are made.
cy-gb	yn darparu y bydd buddiant llesiannol y prynwr yn eiddo’r ymddiriedolaeth yn cynyddu, a buddiant llesiannol y landlord cymdeithasol yn lleihau neu’n cael ei ddiddymu, wrth i daliadau caffael ecwiti gael eu gwneud.

en-gb	Section 70 (meaning of market value) does not apply to this paragraph.
cy-gb	Nid yw adran 7 0 (ystyr gwerth marchnadol) yn gymwys i’r paragraff hwn.

en-gb	In Condition 1, “dwelling” includes land which is to be used for the construction of a dwelling.
cy-gb	Yn Amod 1, mae “annedd” yn cynnwys tir sydd i’w ddefnyddio i adeiladu annedd.

en-gb	In Condition 2, “ q ualifying body” means—
cy-gb	Yn Amod 2, ystyr “corff cymwys” yw—

en-gb	a local housing authority within the meaning given by section 1 of the H ousing Act 19 8 5 (c. 
cy-gb	awdurdod tai lleol o fewn yr ystyr a roddir i “local housing authority” gan adran 1 o Ddeddf Tai 1985 (p. 

en-gb	6 8 );
cy-gb	68);

en-gb	a housing association within the meaning given by the H ousing Associations Act 19 8 5 (c. 
cy-gb	cymdeithas dai o fewn yr ystyr a roddir i “housing association” gan Ddeddf Cymdeithasau Tai 1985 (p. 

en-gb	69);
cy-gb	69);

en-gb	a housing action trust established under Part 3 of the H ousing Act 19 88 (c. 
cy-gb	ymddiriedolaeth gweithredu tai a sefydlwyd o dan Ran 3 o Ddeddf Tai 1988 (p. 

en-gb	50). 
cy-gb	5 0 ).

en-gb	Sh ared o w ners h i p tr u st : 
cy-gb	Ymddiriedolaeth ranberchnogaeth : 

en-gb	t h e buy er
cy-gb	y prynwr

en-gb	11 F or the purposes of this Act, the person or persons identified as the buyer in accordance
cy-gb	11 At ddibenion y Ddeddf hon, y person neu’r personau a ddynodir fel y prynwr yn unol â

en-gb	with paragraph 10, and not the social landlord or any other beneficiary is (or are) to be treated as the buyers of the trust property.
cy-gb	pharagraff 1 0 , ac nid y landlord cymdeithasol nac unrhyw fuddiolwr arall, sydd i’w drin (neu i’w trin) fel prynwyr eiddo’r ymddiriedolaeth.

en-gb	Sh ared o w ners h i p tr u st : 
cy-gb	Ymddiriedolaeth ranberchnogaeth : 

en-gb	election for m ar k et val u e treat m ent
cy-gb	dewis triniaeth gwerth marchnadol

en-gb	12 (1) This paragraph applies where—
cy-gb	12 (1) Mae’r paragraff hwn yn gymwys—

en-gb	a shared ownership trust is declared, and
cy-gb	pan ddatgenir ymddiriedolaeth ranberchnogaeth, a

en-gb	the buyer makes an election under this paragraph.
cy-gb	pan fo’r prynwr yn gwneud dewis o dan y paragraff hwn.

en-gb	(2) An election for tax to be charged in accordance with this paragraph—
cy-gb	(2) O ran dewis i dreth gael ei chodi yn unol â’r paragraff hwn—

en-gb	must be included in the return made in respect of the grant of the lease (or in an amendment to that return), and
cy-gb	rhaid i hynny gael ei gynnwys ar y ffurflen dreth a ddychwelir mewn cysylltiad â rhoi’r les (neu mewn diwygiad i’r ffurflen dreth honno), a

en-gb	is irrevocable so that the return may not be amended so as to withdraw the election.
cy-gb	mae’n ddi-alw’n-ôl, fel na chaniateir diwygio’r ffurflen er mwyn tynnu’r dewis yn ôl.

en-gb	(3) Where this paragraph applies—
cy-gb	(3) Pan fo’r paragraff hwn yn gymwys—

en-gb	(a) the chargeable consideration for the declaration of the shared ownership trust is taken to be the amount stated in accordance with paragraph 10(5)(f), and
cy-gb	(a) cymerir mai’r gydnabyddiaeth drethadwy ar gyfer datgan yr ymddiriedolaeth ranberchnogaeth yw’r swm a nodir yn unol â pharagraff 1 0 (5)(f), a

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 184 
cy-gb	184 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(b) no account is to be taken of the rent-e q uivalent payments. 
cy-gb	(b) rhaid diystyru’r taliadau cyfwerth â rhent.

en-gb	Sh ared o w ners h i p tr u st transfer up on ter m ination
cy-gb	trosglwyddo b uddiant p an fo'r ymddiriedolaeth yn dod i b en

en-gb	13 The transfer to the buyer of an interest in the trust property upon the termination of the
cy-gb	13 M ae trosglwyddo buddiant yn eiddo’r ymddiriedolaeth i’r prynwr pan fo’r

en-gb	trust is relieved from tax if—
cy-gb	ymddiriedolaeth yn dod i ben wedi ei ryddhau rhag treth—

en-gb	an election has been made under paragraph 12, and
cy-gb	os gwnaed dewis o dan baragraff 12, a

en-gb	any tax chargeable in respect of the declaration of the shared ownership trust has been paid.
cy-gb	os talwyd unrhyw dreth sydd i’w chodi mewn cysylltiad â datgan yr ymddiriedolaeth ranberchnogaeth.

en-gb	Sh ared o w ners h i p tr u st : 
cy-gb	Ymddiriedolaeth ran b er c hnogaeth : 

en-gb	staircasin g transactions
cy-gb	trafodiadau c ynyddu p er c hentyaeth

en-gb	14 (1) An e q uity-ac q uisition payment under a shared ownership trust, and the conse q uent increase in the buyer ' s beneficial interest is to be relieved from tax if—
cy-gb	14 (1) M ae taliad caffael ecwiti o dan ymddiriedolaeth ranberchnogaeth, a’r cynnydd ym muddiant llesiannol y prynwr o ganlyniad i hynny, i’w ryddhau rhag treth—

en-gb	an election has been made for relief under paragraph 12, and
cy-gb	os gwnaed dewis am ryddhad o dan baragraff 12, a

en-gb	any tax chargeable in respect of the declaration of the trust has been paid.
cy-gb	os talwyd unrhyw dreth sydd i’w chodi mewn cysylltiad â datgan yr ymddiriedolaeth.

en-gb	(2) An e q uity-ac q uisition payment under a shared ownership trust, and the conse q uent increase in the buyer ' s beneficial interest is also to be relieved from tax if following the increase the buyer ' s beneficial interest does not exceed 80% of the the total beneficial interest in the trust property.
cy-gb	(2) M ae taliad caffael ecwiti o dan ymddiriedolaeth ranberchnogaeth, a’r cynnydd ym muddiant llesiannol y prynwr o ganlyniad i hynny, hefyd i’w ryddhau rhag treth os nad yw buddiant llesiannol y prynwr, yn dilyn y cynnydd, yn fwy nag 80% o gyfanswm y buddiant llesiannol yn eiddo’r ymddiriedolaeth.

en-gb	Sh ared o w ners h i p tr u st : 
cy-gb	Ymddiriedolaeth ran b er c hnogaeth : 

en-gb	treat m ent of additional p a ym ents wh ere no election m ade
cy-gb	trin taliadau y c hwanegol p an na wneir dewis

en-gb	15 Where no election has been made under paragraph 12 in respect of a shared ownership
cy-gb	15 Pan na wnaed dewis o dan baragraff 12 mewn cysylltiad ag ymddiriedolaeth

en-gb	trust—
cy-gb	ranberchnogaeth—

en-gb	the initial capital is to be treated as chargeable consideration other than rent, and
cy-gb	mae’r cyfalaf cychwynnol i’w drin fel cydnabyddiaeth drethadwy ar wahân i rent, a

en-gb	any rent-e q uivalent payment by the buyer is to be treated as a payment of rent.
cy-gb	mae unrhyw daliad cyfwerth â rhent gan y prynwr i’w drin fel taliad rhent. 

en-gb	Sh ared o w ners h i p tr u st : 
cy-gb	Ymddiriedolaeth ran b er c hnogaeth : 

en-gb	declaration not lin k ed w it h staircasin g etc.
cy-gb	datganiad a c hynyddu p er c hentyaeth et c . he b fod yn gysylltiol

en-gb	16 F or the purposes of determining the amount of tax chargeable on the declaration of a
cy-gb	16 At ddibenion pennu swm y dreth sydd i’w godi pan ddatgenir ymddiriedolaeth

en-gb	shared ownership trust, the declaration is to be treated as if it were not linked to—
cy-gb	ranberchnogaeth, mae’r datganiad i’w drin fel pe na bai’n gysylltiol o ran—

en-gb	any e q uity-ac q uisition payment under the trust or any conse q uent increase in the buyer ' s beneficial interest in the trust property, or
cy-gb	unrhyw daliad caffael ecwiti o dan yr ymddiriedolaeth nac unrhyw gynnydd ym muddiant llesiannol y prynwr yn eiddo’r ymddiriedolaeth o ganlyniad i hynny, na

en-gb	a transfer to the buyer of an interest in the trust property on the termination of the trust.
cy-gb	trosglwyddo buddiant yn eiddo’r ymddiriedolaeth i’r prynwr pan ddaw’r ymddiriedolaeth i ben.

en-gb	R ent to s h ared o w ners h i p tr u st : 
cy-gb	Rhent i ymddiriedolaeth ran b er c hnogaeth : 

en-gb	c h ar g e to tax
cy-gb	y swm y c odir treth arno

en-gb	17 (1) The chargeable consideration for transactions forming part of a rent to shared ownership trust scheme is determined in accordance with this paragraph.
cy-gb	17 (1) Pennir y gydnabyddiaeth drethadwy ar gyfer trafodiadau sy’n rhan o gynllun rhent i ymddiriedolaeth ranberchnogaeth yn unol â’r paragraff hwn.

en-gb	(2) A “rent to shared ownership trust scheme” means a scheme or arrangement under which —
cy-gb	(2) Ystyr “cynllun rhent i ymddiriedolaeth ranberchnogaeth” yw cynllun neu drefniant pan fo, oddi tano—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 185 
cy-gb	185 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	a q ualifying body grants an occupation contract of a dwelling to a person (“the tenant”) or persons (“the tenants”), and
cy-gb	corff cymwys yn rhoi contract meddiannaeth ar gyfer annedd i berson (“y tenant”) neu bersonau (“y tenantiaid”), a

en-gb	the tenant, or one or more of the tenants, subse q uently becomes the buyer under a shared ownership trust of the dwelling, or another dwelling, under which the q ualifying body is the social landlord.
cy-gb	y tenant, neu un neu ragor o’r tenantiaid, yn dod wedi hynny yn brynwr yr annedd, neu annedd arall, o dan ymddiriedolaeth ranberchnogaeth y mae’r corff cymwys yn landlord cymdeithasol oddi tani.

en-gb	(3) The following transactions are to be treated as if they were not linked to each other—
cy-gb	(3) M ae’r trafodiadau a ganlyn i’w trin fel pe na baent yn gysylltiol—

en-gb	the grant of the occupation contract,
cy-gb	rhoi’r contract meddiannaeth,

en-gb	the declaration of the shared ownership trust, and
cy-gb	datgan yr ymddiriedolaeth ranberchnogaeth, ac

en-gb	any other land transaction between the q ualifying body and the tenant, or any of the tenants, entered into as part of the scheme.
cy-gb	unrhyw drafodiad tir arall rhwng y corff cymwys a’r tenant, neu unrhyw un neu ragor o’r tenantiaid, yr ymrwymir iddo fel rhan o’r cynllun.

en-gb	(4) I n this paragraph “occupation contract” has the meaning given by Part 2 of the R enting H omes (Wales) Act 2016 (anaw 1).
cy-gb	(4) Yn y paragraff hwn mae i “contract meddiannaeth“ yr un ystyr ag a roddir gan Ran 2 o Ddeddf Rhentu Cartrefi (Cymru) 2016 (dccc 1).

en-gb	PA R T 5
cy-gb	RI-IAN 5

en-gb	REN T T O M OR T G A GE
cy-gb	RHENT I FORGAIS

en-gb	R ent to m ort g a g e: 
cy-gb	Rhent i forgais: 

en-gb	c h ar g ea b le consideration 
cy-gb	cydnabyddiaeth drethadwy

en-gb	1 8 (1) The chargeable consideration for a rent to mortgage transaction is determined in accordance with this paragraph.
cy-gb	18 (1) Pennir y gydnabyddiaeth drethadwy ar gyfer trafodiad rhent i forgais yn unol â’r paragraff hwn.

en-gb	(2) A rent to mortgage transaction means—
cy-gb	(2) Ystyr trafodiad rhent i forgais yw—

en-gb	the transfer of a dwelling to a person, or
cy-gb	trosglwyddo annedd i berson, neu

en-gb	grant of a lease of a dwelling to a person,
cy-gb	rhoi les ar gyfer annedd i berson,

en-gb	pursuant to the exercise by that person of the right to ac q uire on rent to mortgage terms under Part 5 of the H ousing Act 19 8 5 (c. 
cy-gb	yn unol â’r ffaith fod y person hwnnw yn arfer yr hawl i gaffael ar delerau rhent i forgais o dan Ran 5 o Ddeddf Tai 1985 (p. 

en-gb	6 8 ).
cy-gb	68).

en-gb	(3) The chargeable consideration for a rent to mortgage transaction is e q ual to the price that would be payable by virtue of section 126 of the H ousing Act 19 8 5 (c. 
cy-gb	(3) M ae’r gydnabyddiaeth drethadwy ar gyfer trafodiad rhent i forgais yn gyfwerth â’r pris a fyddai’n daladwy yn rhinwedd adran 126 o Ddeddf Tai 1985 (p. 

en-gb	6 8 ), for—
cy-gb	68), ar gyfer—

en-gb	a transfer of the dwelling to the person where the rent to mortgage transaction is a transfer, or
cy-gb	trosglwyddo’r annedd i’r person pan fo’r trafodiad rhent i forgais yn drosglwyddiad, neu

en-gb	the grant of a lease of the dwelling to the person where the rent to mortgage transaction is the grant of a lease,
cy-gb	rhoi les ar gyfer yr annedd i’r person pan fo’r trafodiad rhent i forgais yn achos o roi les,

en-gb	if the buyer was exercising the right to buy under Part 5 of that Act.
cy-gb	os oedd y prynwr yn arfer yr hawl i brynu o dan Ran 5 o’r Ddeddf honno.

en-gb	PA R T 6
cy-gb	RHAN 6

en-gb	RELIEF FOR C ER TA IN AC QUI S I T ION S BY REGI ST ERE D S O C I A L L A N D LOR DS R elief for certain ac qu isitions b y re g istered social landlords 
cy-gb	RHYDDHAD AR GYFER CAFFAELIADAU PENODOL GAN LANDLORDIAID CY M DEITHASOL COFRESTREDIG Rhyddhad ar gyfer caffaeliadau penodol gan landlordiaid cymdeithasol cofrestredig

en-gb	19 (1) A land transaction under which the buyer is a registered social landlord is relieved from
cy-gb	19 (1) M ae trafodiad tir y mae’r prynwr oddi tano yn landlord cymdeithasol cofrestredig wedi

en-gb	tax if—
cy-gb	ei ryddhau rhag treth—

en-gb	(a) the registered social landlord is controlled by its tenants,
cy-gb	(a) os caiff y landlord cymdeithasol cofrestredig ei reoli gan ei denantiaid,

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 186 
cy-gb	186 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	the seller is a q ualifying body, or
cy-gb	os yw’r gwerthwr yn gorff cymwys, neu

en-gb	the transaction is funded with the assistance of a public subsidy.
cy-gb	os defnyddir cymhorthdal cyhoeddus i ariannu’r trafodiad.

en-gb	The reference in sub-paragraph (1)(a) to a registered social landlord “controlled by its tenants” is to a registered social landlord the ma j ority of whose board members are tenants occupying properties owned or managed by it.
cy-gb	Mae’r cyfeiriad yn is-baragraff (1)(a) at landlord cymdeithasol cofrestredig sy’n cael “ei reoli gan ei denantiaid” yn gyfeiriad at landlord cymdeithasol cofrestredig y mae mwyafrif aelodau ei fwrdd yn denantiaid sy’n meddiannu eiddo y mae’r darparwr tai cymwys yn berchen arnynt neu’n eu rheoli.

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

en-gb	“board member” (“ aelod o'r bwrdd ”), in relation to a registered social landlord, means—
cy-gb	ystyr “aelod o’r bwrdd” (“ b oard mem b er ”), mewn perthynas â landlord cymdeithasol cofrestredig—

en-gb	if it is a company, a director of the company,
cy-gb	os yw’n gwmni, yw un o gyfarwyddwyr y cwmni,

en-gb	if it is a body corporate whose affairs are managed by its members, a member,
cy-gb	os yw’n gorff corfforaethol y mae ei aelodau yn rheoli ei faterion, yw aelod,

en-gb	if it is body of trustees, a trustee, or
cy-gb	os yw’n gorff o ymddiriedolwyr, yw ymddiriedolwr, neu

en-gb	if it is not within paragraphs (a) to (c), a member of the committee of management or other body to which is entrusted the direction of the affairs of the registered social landlord;
cy-gb	os nad yw o fewn paragraffau (a) i (c), yw aelod o’r pwyllgor rheoli neu o gorff arall sy’n gyfrifol am gyfarwyddo materion y landlord cymdeithasol cofrestredig;

en-gb	“public subsidy” (“ cymhorthdal cyhoeddus ”) means any grant or other financial assistance—
cy-gb	ystyr “cymhorthdal cyhoeddus” (“ p u b li c su b sidy ”) yw unrhyw grant neu gymorth ariannol arall—

en-gb	made or given by way of a distribution pursuant to section 25 of the N ational L ottery etc. 
cy-gb	a wneir neu a roddir ar ffurf dosbarthiad yn unol ag adran 25 o Ddeddf y Loteri Genedlaethol etc. 

en-gb	Act 1993 (c. 
cy-gb	1993 (p. 

en-gb	39) (application of money by distributing bodies),
cy-gb	39) (cymhwyso arian gan gyrff dosbarthu),

en-gb	made by the Welsh Ministers under section 1 8 of the H ousing Act 1996 (c. 
cy-gb	a wneir gan Weinidogion Cymru o dan adran 18 o Ddeddf Tai 1996 (p. 

en-gb	52) (social housing grants), or
cy-gb	52) (grantiau tai cymdeithasol), neu

en-gb	under section 126 of the H ousing G rants, Construction and R egeneration Act 1996 (c. 
cy-gb	o dan adran 126 o Ddeddf Grantiau Tai, Adeiladu ac Adfywio 1996 (p. 

en-gb	53) (financial assistance for regeneration and development);
cy-gb	53) (cymorth ariannol ar gyfer adfywio a datblygu).

en-gb	“ q ualifying body” (“ corff cymwys ”) means any of the following—
cy-gb	ystyr “corff cymwys” (“ q ualifying b ody ”) yw unrhyw un neu ragor o’r canlynol—

en-gb	a registered social landlord;
cy-gb	landlord cymdeithasol cofrestredig;

en-gb	a housing action trust established under Part 3 of the H ousing Act 19 88 (c. 
cy-gb	ymddiriedolaeth gweithredu tai a sefydlwyd o dan Ran 3 o Ddeddf Tai 1988 (p. 

en-gb	50);
cy-gb	5 0 );

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 Welsh Ministers.
cy-gb	Gweinidogion Cymru;

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 187 
cy-gb	187 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 16
cy-gb	ATODLEN 16

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

en-gb	GROU P RELIEF
cy-gb	RHYDDHAD GRWP

en-gb	PA R T 1
cy-gb	RHAN 1

en-gb	IN T RO D U CT ORY
cy-gb	RHAGARWEINIAD

en-gb	O vervie w
cy-gb	Trosolwg

en-gb	1 (1) This Schedule makes provision about the relief available for certain transactions where the seller and the buyer are companies that are members of the same group.
cy-gb	1 (1) M ae’r Atodlen hon yn gwneud darpariaeth ynghylch y rhyddhad sydd ar gael ar gyfer trafodiadau penodol pan fo’r gwerthwr a’r prynwr yn gwmnIau sy’n aelodau o’r un grp.

en-gb	(2) This Schedule is arranged as follows—
cy-gb	(2) M ae’r Atodlen hon wedi ei threfnu fel a ganlyn—

en-gb	Part 2 describes the relief available and makes provision about the interpretation of this Schedule,
cy-gb	mae Rhan 2 yn disgrifio’r rhyddhad sydd ar gael ac yn gwneud darpariaeth ynghylch dehongli’r Atodlen hon,

en-gb	Part 3 restricts the availability of the relief,
cy-gb	mae Rhan 3 yn cyfyngu ar argaeledd y rhyddhad,

en-gb	Part 4 makes provision about the withdrawal of the relief, and
cy-gb	mae Rhan 4 yn gwneud darpariaeth ynghylch tynnu’r rhyddhad yn ôl, a

en-gb	Part 5 makes provision about recovery of unpaid tax from certain persons.
cy-gb	mae Rhan 5 yn gwneud darpariaeth ynghylch adennill treth nas talwyd gan bersonau penodol.

en-gb	PA R T 2
cy-gb	RI-IAN 2

en-gb	T HE RELIEF 
cy-gb	Y RHYDDHAD

en-gb	G ro up relief 
cy-gb	Rhyddhad grIp

en-gb	2 (1) A land transaction is relieved from tax if the seller and the buyer are companies that are members of the same group at the effective date of the transaction.
cy-gb	2 (1) M ae trafodiad tir wedi ei ryddhau rhag treth os yw’r gwerthwr a’r prynwr yn gwmnYau sy’n aelodau o’r un grrp ar y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	R elief under this paragraph is referred to in this Schedule as “group relief”. 
cy-gb	Yn yr Atodlen hon cyfeirir at ryddhad o dan y paragraff hwn fel “rhyddhad grp”.

en-gb	This paragraph is sub j ect to paragraph 4 (restrictions on availability of group relief) and paragraphs 8 and 12 (withdrawal of group relief).
cy-gb	M ae’r paragraff hwn yn ddarostyngedig i baragraff 4 (cyfyngiadau ar argaeledd rhyddhad grrp) a pharagraffau 8 a 12 (tynnu rhyddhad grp yn ôl). 

en-gb	G ro up relief inter p retation 
cy-gb	Rhyddhad grthp: dehongli

en-gb	3 (1) The following provisions apply for the purposes of group relief.
cy-gb	3 (1) M ae’r darpariaethau a ganlyn yn gymwys at ddibenion rhyddhad grrp.

en-gb	“Company” means a body corporate.
cy-gb	Ystyr “cwmni” yw corff corfforaethol.

en-gb	Companies are members of the same group if one is the 75 % subsidiary of the other or both are 75 % subsidiaries of a third company.
cy-gb	M ae cwmnIau yn aelodau o’r un gr*p os yw un yn is-gwmni 75 % i’r llall neu os yw’r ddau yn is-gwmnIau 75 % i drydydd cwmni. 

en-gb	A company (“company A”) is the 75 % subsidiary of another company (“company B”) if company B—
cy-gb	M ae cwmni (“cwmni A”) yn is-gwmni 75 % i gwmni arall (“cwmni B”)— 

en-gb	is beneficial owner of not less than 75 % of the ordinary share capital of company A,
cy-gb	os yw cwmni B yn berchennog llesiannol ar ddim llai na 75 % o gyfalaf cyfranddaliadau cyffredin cwmni A,

en-gb	is beneficially entitled to not less than 75 % of any profits available for distribution to e q uity holders of company A, and
cy-gb	os oes gan gwmni B hawl lesiannol i ddim llai na 75 % o unrhyw elw sydd ar gael i’w ddosbarthu i ddeiliaid ecwiti cwmni A, ac

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 188 
cy-gb	188 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(c) would be beneficially entitled to not less than 75% of any assets of company A available for distribution to its e q uity holders on a winding-up.
cy-gb	(c) pe bai gan gwmni B hawl lesiannol i ddim llai na 75% o unrhyw asedau cwmni A sydd ar gael i’w dosbarthu i’w ddeiliaid ecwiti mewn achos o ddirwyn i ben.

en-gb	(5) F or the purposes of sub-paragraph (4)(a)—
cy-gb	(5) At ddibenion is-baragraff (4)(a)—

en-gb	the ownership referred to is ownership either directly or through another company or companies, and
cy-gb	y berchnogaeth y cyfeirir ati yw perchnogaeth naill ai’n uniongyrchol neu drwy gwmni arall neu gwmnYau eraill, a

en-gb	the amount of ordinary share capital of company A owned by company B through another company or companies is to be determined in accordance with sections 1155 to 1157 of the Corporation Tax Act 2010 (c. 
cy-gb	mae swm cyfalaf cyfranddaliadau cyffredin cwmni A y mae cwmni B yn berchen arno drwy gwmni arall neu gwmnYau eraill i’w bennu yn unol ag adrannau 1155 i 1157 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p. 

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

en-gb	(6) I n sub-paragraphs (4)(a) and (5)(b), “ordinary share capital”, in relation to a company, means all the issued share capital (by whatever name called) of the company, other than capital the holders of which have a right to a dividend at a fixed rate but have no other right to share in the profits of the company.
cy-gb	(6) Yn is-baragraffau (4)(a) a (5)(b), ystyr “cyfalaf cyfranddaliadau cyffredin”, mewn perthynas â chwmni, yw holl gyfalaf cyfranddaliadau dyroddedig (o ba enw bynnag) y cwmni, ac eithrio cyfalaf y mae gan ei ddeiliaid hawl i ddifidend arno ar gyfradd benodedig ond heb unrhyw hawl arall i rannu yn elw’r cwmni.

en-gb	(7) Chapter 6 of Part 5 of the Corporation Tax Act 2010 (c. 
cy-gb	(7) M ae Pennod 6 o Ran 5 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p. 

en-gb	4) (group relief : 
cy-gb	4) (rhyddhad gr * p : 

en-gb	e q uity holders and profits or assets available for distribution) applies for the purposes of sub-paragraph (4) (b) and (c) as it applies for the purposes of section 151(4)(a) and (b) of that Act.
cy-gb	deiliaid ecwiti ac elw neu asedau sydd ar gael i’w dosbarthu) yn gymwys at ddibenion is-baragraff (4)(b) ac (c) fel y mae’n gymwys at ddibenion adran 151(4)(a) a (b) o’r Ddeddf honno.

en-gb	( 8 ) B ut sections 171(1)(b) and (3), 173, 174 and 176 to 17 8 of that Act are to be treated as omitted for the purposes of sub-paragraph (4)(b) and (c).
cy-gb	(8) Ond mae adrannau 171(1)(b) a (3), 173, 174 a 176 i 178 o’r Ddeddf honno i’w trin fel pe baent wedi eu hepgor at ddibenion is-baragraff (4)(b) ac (c).

en-gb	PA R T 3
cy-gb	RI-IAN 3

en-gb	RE ST RI CT ION S ON A V A IL A BILI T Y OF RELIEF 
cy-gb	CYFYNGIADAU AR ARGAELEDD RHYDDHAD 

en-gb	R estrictions on availa b ilit y of g ro up relief
cy-gb	Cyfyngiadau ar argaeledd rhyddhad grthp

en-gb	4 (1) G roup relief is not available if, at the effective date of the transaction, there are arrangements in existence by virtue of which—
cy-gb	4 (1) Nid yw rhyddhad gr * p ar gael os oes trefniadau ar waith, ar y dyddiad y mae’r trafodiad yn cael effaith, sy’n golygu—

en-gb	(a) a person has or could obtain, at that or some later time, control of the buyer but not of the seller, or
cy-gb	(a) bod gan berson neu y gallai person gael, ar yr adeg honno neu ar ryw adeg ddiweddarach, reolaeth dros y prynwr ond nid dros y gwerthwr, neu

en-gb	(b) any persons together have or could obtain, at that time or some time later, control of the buyer but not of the seller.
cy-gb	(b) bod gan unrhyw bersonau neu y gallai unrhyw bersonau gael, gyda’i gilydd, ar yr adeg honno neu ar ryw adeg ddiweddarach, reolaeth dros y prynwr ond nid dros y gwerthwr.

en-gb	(2) Sub-paragraph (1) does not apply to arrangements entered into with a view to an ac q uisition of shares by a company (“the ac q uiring company”)—
cy-gb	(2) Nid yw is-baragraff (1) yn gymwys i drefniadau yr ymrwymir iddynt gyda’r nod o gaffael cyfranddaliadau gan gwmni (“y cwmni caffael”)—

en-gb	in relation to which section 75 of the F inance Act 19 8 6 (c. 
cy-gb	y bydd adran 75 o Ddeddf Cyllid 1986 (p. 

en-gb	41) (stamp duty : 
cy-gb	41) (y dreth stamp : 

en-gb	ac q uisition relief) will apply,
cy-gb	rhyddhad caffael) yn gymwys iddo,

en-gb	in relation to which the conditions for relief under that section will be met, and
cy-gb	y bydd yr amodau ar gyfer rhyddhad o dan yr adran honno yn cael eu bodloni mewn perthynas ag ef, ac

en-gb	as a result of which the buyer will be a member of the same group as the ac q uiring company.
cy-gb	y bydd y prynwr, o ganlyniad iddo, yn aelod o’r un gr * p â’r cwmni caffael.

en-gb	(3) G roup relief is not available if the transaction is effected in pursuance of, or in connection with, arrangements under which—
cy-gb	(3) Nid yw rhyddhad gr * p ar gael os rhoddir effaith i’r trafodiad yn unol â threfniadau, neu mewn cysylltiad â threfniadau pan fo—

en-gb	(a) the consideration, or any part of the consideration, for the transaction is to be provided or received (directly or indirectly) by a person other than a group company, or
cy-gb	(a) y gydnabyddiaeth, neu unrhyw ran o’r gydnabyddiaeth, ar gyfer y trafodiad i’w darparu neu i’w derbyn (yn uniongyrchol neu’n anuniongyrchol) gan berson ac eithrio un o gwmnYau’r gr * p, neu

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 189 
cy-gb	189 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(b) the seller and the buyer are to cease to be members of the same group by reason of the buyer ceasing to be a 75% subsidiary of the seller or a third company.
cy-gb	(b) y gwerthwr a’r prynwr i beidio â bod yn aelodau o’r un gr * p am fod y prynwr yn peidio â bod yn is-gwmni 75% i’r gwerthwr neu i drydydd cwmni.

en-gb	(4) Arrangements are within sub-paragraph (3)(a) if under them—
cy-gb	(4) M ae trefniadau o fewn is-baragraff (3)(a)—

en-gb	the seller or the buyer, or another group company, is to be enabled to provide any of the consideration, or is to part with any of it, by or in conse q uence of the carrying out of a transaction or transactions, and
cy-gb	os yw’r gwerthwr neu’r prynwr, neu un arall o gwmnIau’r gr * p, i gael ei alluogi i ddarparu unrhyw ran o’r gydnabyddiaeth, neu i roi’r gorau i unrhyw ran ohoni, drwy wneud neu o ganlyniad i wneud trafodiad neu drafodiadau, a

en-gb	the transaction or transactions, or any of them, involve a payment or other disposition by a person other than a group company.
cy-gb	os yw’r trafodiad neu’r trafodiadau, neu unrhyw rai ohonynt, yn cynnwys taliad neu warediad arall gan berson ac eithrio un o gwmnYau’r gr * p.

en-gb	(5) In sub-paragraphs (3)(a) and (b), a “group company” means a company that at the effective date of the transaction is a member of the same group as the seller or the buyer.
cy-gb	(5) Yn is-baragraffau (3)(a) a (b), ystyr “un o gwmnIau’r gr * p” yw cwmni sydd, ar y dyddiad y mae’r trafodiad yn cael effaith, yn aelod o’r un gr * p â’r gwerthwr neu’r prynwr.

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

en-gb	“arrangements” ("trefniada u ") includes any scheme, agreement or understanding, whether or not legally enforceable;
cy-gb	mae “trefniadau” (“ arrangements ”) yn cynnwys unrhyw gynllun, unrhyw gytundeb neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio.

en-gb	“control” (“ r h eolaet h ”) has the meaning given by section 1124 of the Corporation Tax Act 2010 (c. 
cy-gb	mae i “rheolaeth” yr ystyr a roddir i “control” gan adran 1124 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p. 

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

en-gb	(7) This paragraph has effect sub j ect to paragraphs 5 and 6 (certain arrangements not within paragraph 4).
cy-gb	(7) M ae’r paragraff hwn yn cael effaith yn ddarostyngedig i baragraffau 5 a 6 (trefniadau penodol nad ydynt o fewn paragraff 4).

en-gb	C ertain arran g e m ents not w it h in p ara g ra ph 4: 
cy-gb	Trefniadau penodol nad ydynt o fewn paragraff 4: 

en-gb	j oint vent u re co mp anies 
cy-gb	cwmnIau cyd-fenter

en-gb	5 (1) Arrangements entered into by a j oint venture company which, apart from this paragraph,
cy-gb	5 (1) Nid yw trefniadau yr ymrwymir iddynt gan gwmni cyd-fenter y byddent, oni bai am y

en-gb	would be arrangements to which paragraph 4 applies are not to be treated as such arrangements if and so long as—
cy-gb	paragraff hwn, yn drefniadau y mae paragraff 4 yn gymwys iddynt i’w trin fel trefniadau o’r fath—

en-gb	the arrangements fall within sub-paragraph (2), and
cy-gb	os yw, a chyhyd â bod, y trefniadau o fewn is-baragraff (2), a

en-gb	none of the contingencies mentioned in sub-paragraph (3) to which the arrangements relate has occurred.
cy-gb	os na fu, a chyhyd na fu, unrhyw un neu ragor o’r digwyddiadau dibynnol a grybwyllir yn is-baragraff (3) y mae’r trefniadau’n ymwneud â hwy.

en-gb	(2) Arrangements fall within this sub-paragraph if they are—
cy-gb	(2) M ae trefniadau o fewn yr is-baragraff hwn os ydynt—

en-gb	an agreement which provides for the transfer of shares or securities in the j oint venture company to one or more members of that company on, or as a result of, one or more contingencies mentioned in sub-paragraph (3) occurring, or
cy-gb	yn gytundeb sy’n darparu ar gyfer trosglwyddo cyfranddaliadau neu warannau yn y cwmni cyd-fenter i un aelod neu ragor o’r cwmni hwnnw pan geir un neu ragor o’r digwyddiadau dibynnol a grybwyllir yn is-baragraff (3), neu o ganlyniad i hynny, neu

en-gb	a provision in a constitutional document of the j oint venture company which provides for the suspension of a member's voting rights on, or as a result of, one or more of those contingencies occurring.
cy-gb	yn ddarpariaeth yn un o ddogfennau cyfansoddiadol y cwmni cyd-fenter sy’n darparu ar gyfer atal dros dro hawliau pleidleisio aelod pan geir un neu ragor o’r digwyddiadau dibynnol hynny, neu o ganlyniad i hynny.

en-gb	(3) The contingencies referred to in sub-paragraphs (1)(b) and (2) are— (a) the voluntary departure of a member,
cy-gb	(3) Y digwyddiadau dibynnol y cyfeirir atynt yn is-baragraffau (1)(b) a (2) yw— (a) ymadawiad aelod yn wirfoddol,

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 190 
cy-gb	190 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	the commencement of the li q uidation, administration, administrative receivership or receivership of, or the entering into of a voluntary arrangement by, a member under the I nsolvency Act 19 8 6 (c. 
cy-gb	cychwyn trafodiadau datod, gweinyddu, derbynyddiad gweinyddol neu dderbynyddiad ar gyfer aelod, neu aelod yn ymrwymo i drefniant gwirfoddol, o dan Ddeddf Ansolfedd 1986 (p. 

en-gb	45) or the I nsolvency ( N orthern I reland) O rder 19 8 9 (S. I .19 8 9/2405 ( N . I .19)) or the commencement, or entering into, of e q uivalent proceedings or arrangements under the law of any country or territory outside the U nited K ingdom,
cy-gb	45) neu Orchymyn Ansolfedd (Gogledd Iwerddon) 1989 (O.S.1989/2405 (G.I.19)) neu gychwyn, neu ymrwymo i, achos neu drefniadau cyfatebol o dan gyfraith unrhyw wlad neu diriogaeth y tu allan i’r Deyrnas Unedig,

en-gb	a serious deterioration in the financial condition of a member,
cy-gb	dirywiad difrifol yng nghyflwr ariannol aelod,

en-gb	a change of control of a member,
cy-gb	rheolaeth dros aelod yn newid,

en-gb	a default by a member in performing its obligations under any agreement between the members or with the j oint venture company (which, for this purpose, includes any constitutional document of the j oint venture company),
cy-gb	methiant ar ran aelod i gyflawni ei rwymedigaethau o dan unrhyw gytundeb rhwng yr aelodau neu â’r cwmni cyd-fenter (sydd, at y diben hwn, yn cynnwys unrhyw un neu ragor o ddogfennau cyfansoddiadol y cwmni cyd-fenter),

en-gb	an external change in the commercial circumstances in which the j oint venture company operates such that its viability is threatened,
cy-gb	newid allanol yn yr amgylchiadau masnachol y mae’r cwmni cyd-fenter yn gweithredu ynddynt i’r graddau bod bygythiad i’w hyfywedd,

en-gb	an unresolved disagreement between the members, and
cy-gb	anghytundeb heb ei ddatrys rhwng yr aelodau, a

en-gb	any contingency of a similar kind to that mentioned in any of paragraphs (a) to (g) which is provided for, but not intended to happen, when the arrangements in q uestion were entered into.
cy-gb	unrhyw ddigwyddiad dibynnol tebyg i’r rhai a grybwyllir yn unrhyw un neu ragor o baragraffau (a) i (g) y darperir ar ei gyfer, ond na fwriadwyd iddo ddigwydd, pan ymrwymwyd i’r trefniadau o dan sylw.

en-gb	(4) This paragraph does not apply if a member could, alone or together with connected persons, dictate the terms or timing of—
cy-gb	(4) Nid yw’r paragraff hwn yn gymwys pe gallai aelod, ar ei ben ei hun neu ynghyd â phersonau cysylltiedig, bennu telerau neu amseriad—

en-gb	the transfer of shares or securities, or
cy-gb	trosglwyddo cyfranddaliadau neu warannau, neu

en-gb	the suspension of a member's voting rights, 
cy-gb	atal dros dro hawliau pleidleisio aelod, 

en-gb	in advance of one or more of the contingencies occurring.
cy-gb	cyn un neu ragor o’r digwyddiadau dibynnol.

en-gb	(5) F or the purposes of sub-paragraph (4), members are not connected with each other by reason only of their membership of the j oint venture company.
cy-gb	(5) At ddibenion is-baragraff (4), nid yw aelodau yn gysylltiedig â’i gilydd yn unig oherwydd eu bod yn aelodau o’r cwmni cyd-fenter.

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

en-gb	“constitutional document” ( " do g fen g yfansoddiadol " ) means a memorandum of association, articles of association or any other similar document regulating the affairs of the j oint venture company;
cy-gb	ystyr “aelod” (“ mem b er ”) yw deiliad cyfranddaliadau neu warannau yn y cwmni cyd-fenter;

en-gb	“ j oint venture company” ( " c wm ni cyd-fenter " ) means a company which—
cy-gb	ystyr “cwmni cyd-fenter” (“ j oint v enture c om p any ”) yw cwmni—

en-gb	has two or more member companies, and
cy-gb	sydd â dau neu ragor o aelod-gwmnYau, a

en-gb	carries on a commercial activity governed by an agreement regulating the affairs of its members;
cy-gb	sy’n ymgymryd â gweithgarwch masnachol a lywodraethir gan gytundeb sy’n rheoleiddio materion ei aelodau;

en-gb	“member” ( " aelod " ) means a holder of shares or securities in the j oint venture company.
cy-gb	ystyr “dogfen gyfansoddiadol” (“ c onstitutional do c ument ”) yw memorandwm cymdeithasu, erthyglau cymdeithasu neu unrhyw ddogfen arall debyg sy’n rheoleiddio materion y cwmni cyd-fenter.

en-gb	C ertain m ort g a g e arran g e m ents not w it h in p ara g ra ph 4 
cy-gb	Trefniadau morgais p enodol nad ydynt o fewn p aragraff 4

en-gb	6 (1) Arrangements entered into by a company which, apart from this paragraph, would be
cy-gb	6 (1) Nid yw trefniadau yr ymrwymir iddynt gan gwmni y byddent, oni bai am y paragraff

en-gb	arrangements to which paragraph 4 applies are not to be treated as such arrangements if and so long as—
cy-gb	hwn, yn drefniadau y mae paragraff 4 yn gymwys iddynt i’w trin fel trefniadau o’r fath—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 191 
cy-gb	191 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	the arrangements are a mortgage, secured by way of shares or securities in the company, which on default or the happening of any other event allows the mortgagee to exercise its rights against the mortgagor, and
cy-gb	os yw, a chyhyd â bod, y trefniadau yn forgais, a sicrheir gan gyfranddaliadau neu warannau yn y cwmni, sydd yn achos drwgdaliad neu unrhyw ddigwyddiad arall yn caniatáu i’r morgeisai arfer ei hawliau yn erbyn y morgeisiwr, a

en-gb	the mortgagee has not exercised its rights against the mortgagor.
cy-gb	os nad yw, a chyhyd nad yw, y morgeisai wedi arfer ei hawliau yn erbyn y morgeisiwr.

en-gb	(2) This paragraph does not apply if the mortgagee—
cy-gb	(2) Nid yw’r paragraff hwn yn gymwys—

en-gb	possesses greater rights in respect of the shares or securities which are the sub j ect of the mortgage than it re q uires to protect its interest as mortgagee, or
cy-gb	os yw’r morgeisai yn meddu ar fwy o hawliau mewn cysylltiad â’r cyfranddaliadau neu’r gwarannau y mae’r morgais yn ymwneud â hwy nag y bo’n ofynnol ganddo er mwyn gwarchod ei fuddiant fel morgeisai, neu

en-gb	could alone or together with connected persons dictate the terms or timing of the default or the happening of any event which allows it to exercise its rights against the mortgagor.
cy-gb	pe gallai’r morgeisai, ar ei ben ei hun neu ynghyd â phersonau cysylltiedig, bennu telerau neu amseriad y drwgdaliad neu unrhyw ddigwyddiad sy’n caniatáu iddo arfer ei hawliau yn erbyn y morgeisiwr.

en-gb	(3) F or the purposes of sub-paragraph (2)(b), a mortgagee is not, by reason only of the mortgage, connected with a company whose shares or securities are the sub j ect of the mortgage.
cy-gb	(3) At ddibenion is-baragraff (2)(b), nid yw morgeisai, yn unig oherwydd y morgais, yn gysylltiedig â chwmni y mae’r morgais yn ymwneud â’i gyfranddaliadau neu ei warannau.

en-gb	(4) I n this paragraph, “mortgage” means—
cy-gb	(4) Yn y paragraff hwn ystyr “morgais”—

en-gb	in E ngland and Wales, and N orthern I reland, any legal or e q uitable charge, and
cy-gb	yng Nghymru a Lloegr, ac yng Ngogledd Iwerddon, yw unrhyw arwystl cyfreithiol neu ecwitIol, a

en-gb	in Scotland, any right in security.
cy-gb	yn yr Alban, yw unrhyw hawl sicrhad.

en-gb	PA R T 4
cy-gb	RI-IAN 4

en-gb	W I T H D R AWA L O F RELIEF 
cy-gb	TYNNU RHYDDHAD YN OL

en-gb	I nter p retation: 
cy-gb	Dehongli: 

en-gb	relieved transaction
cy-gb	trafodiad a ryddheir

en-gb	7 I n this Part of this Schedule, a transaction that is relieved from tax by virtue of paragraph
cy-gb	7 Yn y Rhan hon o’r Atodlen hon, cyfeirir at drafodiad sydd wedi ei ryddhau rhag treth yn

en-gb	2 (group relief) is referred to as a “relieved transaction”.
cy-gb	rhinwedd paragraff 2 (rhyddhad grrp) fel “trafodiad a ryddheir”.

en-gb	Wit h dra w al of g ro up relief
cy-gb	Tynnu rhyddhad grthp yn ôl

en-gb	8 (1) Where sub-paragraph (2) applies, group relief in relation to a relieved transaction, or an appropriate proportion of it, is withdrawn and tax is chargeable in accordance with this paragraph.
cy-gb	8 (1) Pan fo is-baragraff (2) yn gymwys, mae rhyddhad grrp wedi ei dynnu’n ôl mewn perthynas â thrafodiad a ryddheir, neu gyfran briodol ohono, ac mae treth i’w chodi yn unol â’r paragraff hwn.

en-gb	(2) This sub-paragraph applies where, in the case of a relieved transaction—
cy-gb	(2) Mae’r is-baragraff hwn yn gymwys, yn achos trafodiad a ryddheir—

en-gb	(a) the buyer ceases to be a member of the same group as the seller—
cy-gb	(a) pan fo’r prynwr yn peidio â bod yn aelod o’r un grrp â’r gwerthwr—

en-gb	before the end of the period of 3 years beginning with the effective date of the transaction, or
cy-gb	cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â’r dyddiad y mae’r trafodiad yn cael effaith, neu

en-gb	in pursuance of, or in connection with, arrangements made before the end of that period, and
cy-gb	yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â hwy, a

en-gb	(b) at the time the buyer ceases to be a member of the same group as the seller (“the relevant time”), it or a relevant associated company holds a chargeable interest—
cy-gb	(b) ar yr adeg y mae’r prynwr yn peidio â bod yn aelod o’r un gr*p â’r gwerthwr (“yr adeg berthnasol”), pan fo’r prynwr neu gwmni cyswllt perthnasol yn dal buddiant trethadwy—

en-gb	(i) that was ac q uired by the buyer in the relieved transaction, or
cy-gb	(i) a gaffaelwyd gan y prynwr yn y trafodiad a ryddheir, neu

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 192 
cy-gb	192 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(ii) that is derived from an interest so ac q uired,
cy-gb	(ii) sy’n deillio o fuddiant a gaffaelwyd felly,

en-gb	and that has not subse q uently been ac q uired at market value under a chargeable transaction for which group relief was available but was not claimed.
cy-gb	ac nad yw wedi ei gaffael wedi hynny am ei werth marchnadol o dan drafodiad trethadwy yr oedd rhyddhad grp ar gael mewn perthynas ag ef, ond nas hawliwyd.

en-gb	(3) The amount chargeable is the tax that would have been chargeable in respect of the relieved transaction but for group relief if the chargeable consideration for that transaction had been an amount e q ual to—
cy-gb	(3) Y swm sydd i’w godi yw’r dreth y byddid wedi ei chodi mewn cysylltiad â’r trafodiad a ryddheir oni bai am ryddhad grp pe bai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad hwnnw wedi bod yn swm cyfwerth ag—

en-gb	the market value of the sub j ect-matter of the transaction, and
cy-gb	gwerth marchnadol testun y trafodiad, a

en-gb	if the ac q uisition was the grant of a lease at a rent, that rent, or, as the case may be, an appropriate proportion of the tax that would have been so chargeable.
cy-gb	os rhoi les am rent oedd y caffaeliad, y rhent hwnnw, neu, yn ôl y digwydd, gyfran briodol o’r dreth y byddid wedi ei chodi.

en-gb	(4) In sub-paragraphs (1) and (3), “an appropriate proportion” means an appropriate proportion having regard to the sub j ect-matter of the relieved transaction and what is held at the relevant time by the transferee company or, as the case may be, by that company and its relevant associated companies.
cy-gb	(4) Yn is-baragraffau (1) a (3), ystyr “cyfran briodol” yw cyfran briodol gan roi sylw i destun y trafodiad a ryddheir a’r hyn y mae’r cwmni sy’n drosglwyddai neu, yn ôl y digwydd, y cwmni hwnnw a’i gwmnYau cyswllt perthnasol yn ei ddal ar yr adeg berthnasol.

en-gb	(5) In this paragraph—
cy-gb	(5) Yn y paragraff hwn—

en-gb	“arrangements” ( " trefniada u" ) includes any scheme, agreement or understanding, whether or not legally enforceable;
cy-gb	ystyr “cwmni cyswllt perthnasol” (“ rele v ant asso c iated c om p any ”), mewn cysylltiad â’r prynwr, yw cwmni—

en-gb	“relevant associated company” ( " c w mni cys w llt p ert h nasol " ), in relation to the buyer, means a company that—
cy-gb	sy’n aelod o’r un grp â’r prynwr yn union cyn i’r prynwr beidio â bod yn aelod o’r un grp â’r gwerthwr, a

en-gb	is a member of the same group as the buyer immediately before the buyer ceases to be a member of the same group as the seller, and
cy-gb	sy’n peidio â bod yn aelod o’r un grp â’r gwerthwr o ganlyniad i’r ffaith fod y prynwr yn peidio â bod yn aelod;

en-gb	ceases to be a member of the same group as the seller in conse q uence of the buyer so ceasing.
cy-gb	mae “trefniadau” (“ arrangements ”) yn cynnwys unrhyw gynllun, unrhyw gytundeb neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio.

en-gb	(6) This paragraph has effect sub j ect to paragraphs 9 and 10 (cases in which group relief not withdrawn) and paragraph 12 (withdrawal of group relief in certain cases involving successive transactions).
cy-gb	(6) Mae’r paragraff hwn yn cael effaith yn ddarostyngedig i baragraffau 9 ac 10 (achosion pan na fo rhyddhad grp yn cael ei dynnu’n ôl) a pharagraff 12 (tynnu rhyddhad grp yn ôl mewn achosion penodol sy’n ymwneud â thrafodiadau olynol).

en-gb	C ases in wh ic h g ro up relief not w it h dra w n 
cy-gb	A c hosion p an na fo rhyddhad grth p yn c ael ei dynnu'n ôl

en-gb	9 (1) G roup relief is not withdrawn under paragraph 8 in the following cases.
cy-gb	9 (1) Ni chaiff rhyddhad grp ei dynnu’n ôl o dan baragraff 8 yn yr achosion a ganlyn.

en-gb	(2) The first case is where the buyer ceases to be a member of the same group as the seller by reason of—
cy-gb	(2) Yr achos cyntaf yw pan fo’r prynwr yn peidio â bod yn aelod o’r un grp â’r gwerthwr—

en-gb	anything done for the purposes of, or in the course of, winding up the seller or another company that is above the seller in the group structure, or
cy-gb	o ganlyniad i unrhyw beth a wneir at ddibenion, neu yng nghwrs, dirwyn i ben y gwerthwr neu gwmni arall sydd uwchlaw’r gwerthwr yn strwythur y grp, neu

en-gb	the seller or another company that is above the seller in the group structure otherwise ceasing to exist.
cy-gb	am fod y gwerthwr neu gwmni arall sydd uwchlaw’r gwerthwr yn strwythur y grp yn peidio â bodoli fel arall.

en-gb	(3) F or the purposes of sub-paragraph (2), a company is “above” the seller in the group structure if the seller, or another company that is above the seller in the group structure, is a 75% subsidiary of the company.
cy-gb	(3) At ddibenion is-baragraff (2), mae cwmni “uwchlaw” y gwerthwr yn strwythur y grp os yw’r gwerthwr, neu gwmni arall sydd uwchlaw’r gwerthwr yn strwythur y grp, yn is-gwmni 75% i’r cwmni.

en-gb	(4) The second case is where—
cy-gb	(4) Yr ail achos yw—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 193 
cy-gb	193 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(a) the buyer ceases to be a member of the same group as the seller as a result of an ac q uisition of shares by another company (“the ac q uiring company”) in relation to which—
cy-gb	(a) pan fo’r prynwr yn peidio â bod yn aelod o’r un gr * p â’r gwerthwr o ganlyniad i’r ffaith fod cwmni arall (“y cwmni caffael”) wedi caffael cyfranddaliadau a bod, mewn perthynas â’r caffaeliad—

en-gb	section 75 of the F inance Act 19 8 6 (c. 
cy-gb	adran 75 o Ddeddf Cyllid 1986 (p. 

en-gb	41) applies (stamp duty: 
cy-gb	41) yn gymwys (y dreth stamp: 

en-gb	ac q uisition relief), and
cy-gb	rhyddhad caffael), a

en-gb	the conditions for relief under that section are met, and
cy-gb	yr amodau ar gyfer rhyddhad o dan yr adran honno wedi eu bodloni, a

en-gb	(b) the buyer is immediately after that ac q uisition a member of the same group as the ac q uiring company.
cy-gb	(b) bod y prynwr, yn union ar ôl y caffaeliad hwnnw, yn aelod o’r un gr * p â’r cwmni caffael.

en-gb	(5) B ut in a case within sub-paragraph (4), sub-paragraph (6) applies if—
cy-gb	(5) Ond mewn achos sydd o fewn is-baragraff (4), mae is-baragraff (6) yn gymwys—

en-gb	(a) the buyer ceases to be a member of the same group as the ac q uiring company—
cy-gb	(a) os yw’r prynwr yn peidio â bod yn aelod o’r un gr * p â’r cwmni caffael—

en-gb	before the end of the period of 3 years beginning with the effective date of the relieved transaction, or
cy-gb	cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â’r dyddiad y mae’r trafodiad a ryddheir yn cael effaith, neu

en-gb	in pursuance of, or in connection with, arrangements made before the end of that period, and
cy-gb	yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â hwy, a

en-gb	(b) at the time the buyer ceases to be a member of the same group as the ac q uiring company, it or a relevant associated company holds a chargeable interest—
cy-gb	(b) ar yr adeg y mae’r prynwr yn peidio â bod yn aelod o’r un gr * p â’r cwmni caffael, os yw’r prynwr neu gwmni cyswllt perthnasol yn dal buddiant trethadwy—

en-gb	that was ac q uired by the buyer in the relieved transaction, or
cy-gb	a gaffaelwyd gan y prynwr yn y trafodiad a ryddheir, neu

en-gb	that is derived from an interest so ac q uired,
cy-gb	sy’n deillio o fuddiant a gaffaelwyd felly,

en-gb	and that has not subse q uently been ac q uired at market value under a chargeable transaction for which group relief was available but was not claimed.
cy-gb	ac nad yw wedi ei gaffael wedi hynny am ei werth marchnadol o dan drafodiad trethadwy yr oedd rhyddhad gr * p ar gael mewn perthynas ag ef, ond nas hawliwyd.

en-gb	(6) The provisions of this Schedule apply as if the buyer had then ceased to be a member of the same group as the seller.
cy-gb	(6) M ae darpariaethau’r Atodlen hon yn gymwys fel pe bai’r prynwr bryd hynny wedi peidio â bod yn aelod o’r un gr * p â’r gwerthwr.

en-gb	(7) In sub-paragraph (5)—
cy-gb	(7) Yn is-baragraff (5)—

en-gb	“arrangements” ( " trefniada u" ) includes any scheme, agreement or understanding, whether or not legally enforceable;
cy-gb	mae “trefniadau” (“ arrangements ”) yn cynnwys unrhyw gynllun, unrhyw gytundeb neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio.

en-gb	“relevant associated company” ( " c w mni cys w llt p ert h nasol " ) , in relation to the buyer, means a company that is a member of the same group as the buyer that ceases to be a member of the same group as the ac q uiring company in conse q uence of the buyer so ceasing.
cy-gb	ystyr “cwmni cyswllt perthnasol” (“ rele v ant asso c iated c om p any ”), mewn perthynas â’r prynwr, yw cwmni sy’n aelod o’r un gr * p â’r prynwr sy’n peidio â bod yn aelod o’r un gr * p â’r cwmni caffael o ganlyniad i’r ffaith fod y prynwr yn peidio â bod yn aelod;

en-gb	G ro up relief not w it h dra w n wh ere seller leaves g ro up
cy-gb	Ni c haiff rhyddhad grth p ei dynnu'n ôl p an fo gwerthwr yn gadael grth p 

en-gb	10 (1) G roup relief is not withdrawn under paragraph 8 where the buyer ceases to be a member
cy-gb	10 (1) Ni chaiff rhyddhad gr * p ei dynnu’n ôl o dan baragraff 8 pan fo’r prynwr yn peidio â bod

en-gb	of the same group as the seller because the seller leaves the group.
cy-gb	yn aelod o’r un gr * p â’r gwerthwr am fod y gwerthwr yn gadael y gr * p.

en-gb	(2) The seller is regarded as leaving the group if the companies cease to be members of the same group by reason of a transaction relating to shares in—
cy-gb	(2) Ystyrir bod y gwerthwr yn gadael y gr * p os yw’r cwmnIau yn peidio â bod yn aelodau o’r un gr * p oherwydd trafodiad sy’n ymwneud â chyfranddaliadau—

en-gb	the seller, or
cy-gb	yn y gwerthwr, neu

en-gb	another company that—
cy-gb	mewn cwmni arall—

en-gb	(i) is above the seller in the group structure, and
cy-gb	(i) sydd uwchlaw’r gwerthwr yn strwythur y gr * p, a

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 194 
cy-gb	194 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(ii) as a result of the transaction ceases to be a member of the same group as the buyer.
cy-gb	(ii) sydd, o ganlyniad i’r trafodiad, yn peidio â bod yn aelod o’r un gr * p â’r prynwr.

en-gb	(3) For the purpose of sub-paragraph (2), a company is “above” the seller in the group structure if the seller, or another company that is above the seller in the group structure, is a 75% subsidiary of the company.
cy-gb	(3) At ddiben is-baragraff (2), mae cwmni “uwchlaw” y gwerthwr yn strwythur y gr * p os yw’r gwerthwr, neu gwmni arall sydd uwchlaw’r gwerthwr yn strwythur y gr * p, yn is-gwmni 75% i’r cwmni.

en-gb	(4) B ut if there is a change in the control of the buyer after the seller leaves the group, paragraphs 8 , 9(4) and (6), 13 and 14 have effect as if the buyer had then ceased to be a member of the same group as the seller (but see sub-paragraph (7)).
cy-gb	(4) Ond os yw rheolaeth dros y prynwr yn newid ar ôl i’r gwerthwr adael y gr * p, mae paragraffau 8, 9(4) a (6), 13 a 14 yn cael effaith fel pe bai’r prynwr bryd hynny wedi peidio â bod yn aelod o’r un gr * p â’r gwerthwr (ond gweler is-baragraff (7)).

en-gb	(5) For the purposes of this paragraph, there is a change in the control of the buyer if—
cy-gb	(5) At ddibenion y paragraff hwn, mae rheolaeth dros y prynwr yn newid os yw—

en-gb	a person who controls the buyer (alone or with others) ceases to do so,
cy-gb	person sydd â rheolaeth dros y prynwr (ar ei ben ei hun neu ynghyd ag eraill) yn peidio â bod â rheolaeth drosto,

en-gb	a person obtains control of the buyer (alone or with others), or
cy-gb	person yn cael rheolaeth dros y prynwr (ar ei ben ei hun neu ynghyd ag eraill), neu

en-gb	the buyer is wound up.
cy-gb	y prynwr yn cael ei ddirwyn i ben.

en-gb	(6) For the purposes of sub-paragraph (5), a person (“P”) does not control, or obtain control of, the buyer if P is under the control of another person or other persons.
cy-gb	(6) At ddibenion is-baragraff (5), nid oes gan berson (“P”) reolaeth dros y prynwr, ac nid yw’n cael rheolaeth dros y prynwr, os oes gan berson arall neu bersonau eraill reolaeth dros P.

en-gb	(7) Sub-paragraph (4) does not apply where—
cy-gb	(7) Nid yw is-baragraff (4) yn gymwys pan fo—

en-gb	there is a change in the control of the buyer because a loan creditor (within the meaning given by section 453 of the Corporation Tax Act 2010 (c. 
cy-gb	rheolaeth dros y prynwr yn newid am fod credydwr benthyciadau (o fewn yr ystyr a roddir i “loan creditor” gan adran 453 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p. 

en-gb	4)) obtains control of, or ceases to control, the buyer, and
cy-gb	4)) yn cael rheolaeth dros y prynwr, neu’n peidio â bod â rheolaeth dros y prynwr, a

en-gb	the other persons who controlled the buyer before that change continue to do so.
cy-gb	y personau eraill a oedd â rheolaeth dros y prynwr cyn y newid hwnnw yn parhau i fod â rheolaeth drosto.

en-gb	( 8 ) In this paragraph, references to “control” are to be interpreted in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c. 
cy-gb	(8) Yn y paragraff hwn, mae cyfeiriadau at “rheolaeth” i’w dehongli yn unol â’r diffiniad o “control” yn adrannau 45 0 a 451 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p. 

en-gb	4) (sub j ect to sub-paragraph (6)).
cy-gb	4) (yn ddarostyngedig i is-baragraff (6)).

en-gb	G ro up relief not w it h dra w n as a res u lt of certain transfers of bu siness etc. b y mu t u al societies 
cy-gb	Ni c haiff rhyddhad grIp ei dynnu'n ôl o ganlyniad i drosglwyddiadau enodol busnes et c . gan gymdeithasau c ydfuddiannol

en-gb	11 (1) G roup relief is not withdrawn under paragraph 8 where—
cy-gb	11 (1) Ni chaiff rhyddhad gr * p ei dynnu’n ôl o dan baragraff 8—

en-gb	there is a relevant transfer of business or engagement,
cy-gb	pan fo trosglwyddiad perthnasol o fusnes neu ymrwymiad,

en-gb	before the date of the relevant transfer there had been a relieved transaction, and as a result of that transfer, the buyer in the relieved transaction ceases to be a member of the same group as the seller—
cy-gb	pan fu trafodiad a ryddheir cyn dyddiad y trosglwyddiad perthnasol, ac  o ganlyniad i’r trosglwyddiad hwnnw, pan fo’r prynwr yn y trafodiad a ryddheir yn peidio â bod yn aelod o’r un gr * p â’r gwerthwr—

en-gb	before the end of the period of 3 years beginning with the effective date of the relieved transaction, or
cy-gb	cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â’r dyddiad y mae’r trafodiad a ryddheir yn cael effaith, neu

en-gb	in pursuance of, or in connection with, arrangements made before the end of that period.
cy-gb	yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â hwy.

en-gb	(2) In this paragraph, a “relevant transfer of business or engagement” means—
cy-gb	(2) Yn y paragraff hwn, ystyr “trosglwyddiad perthnasol o fusnes neu ymrwymiad” yw—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 195 
cy-gb	195 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	a transfer of business described in paragraph 10(1)(a) and (b) of Schedule 22 (transactions entered into by building societies);
cy-gb	trosglwyddiad busnes a ddisgrifir ym mharagraff 1 0 (1)(a) a (b) o Atodlen 22 (trafodiadau yr ymrwymir iddynt gan gymdeithasau adeiladu);

en-gb	a transfer of business described in paragraph 11(1) of that Schedule (transactions entered into by friendly societies);
cy-gb	trosglwyddiad busnes a ddisgrifir ym mharagraffau 11(1) o’r Atodlen honno (trafodiadau yr ymrwymir iddynt gan gymdeithasau cyfeillgar);

en-gb	a transfer of business described in paragraph 12(1) of that Schedule (transactions entered into by co-operative and community benefit societies or credit unions).
cy-gb	trosglwyddiad busnes a ddisgrifir ym mharagraff 12(1) o’r Atodlen honno (trafodiadau yr ymrwymir iddynt gan gymdeithasau cydweithredol a chymdeithasau budd cymunedol neu undebau credyd).

en-gb	Wit h dra w al of g ro up relief in certain cases involvin g s u ccessive transactions
cy-gb	Tynnu rhyddhad grthp yn ôl mewn achosion penodol sy'n ymwneud a thrafodiadau olynol

en-gb	12 (1) Where in the case of a relieved transaction—
cy-gb	12 (1) Yn achos trafodiad a ryddheir—

en-gb	(a) there is a change in the control of the buyer,
cy-gb	(a) pan fo rheolaeth dros y prynwr yn newid,

en-gb	(b) that change occurs—
cy-gb	(b) pan fo’r newid hwnnw yn digwydd—

en-gb	before the end of the period of 3 years beginning with the effective date of the relieved transaction, or
cy-gb	cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â’r dyddiad y mae’r trafodiad a ryddheir yn cael effaith, neu

en-gb	in pursuance of, or in connection with, arrangements made before the end of that period,
cy-gb	yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â hwy,

en-gb	(c) apart from this paragraph, group relief in relation to the relieved transaction would not be withdrawn under paragraph 8 , and
cy-gb	(c) pe na byddai rhyddhad grp mewn perthynas â’r trafodiad a ryddheir, oni bai am y paragraff hwn, yn cael ei dynnu’n ôl o dan baragraff 8, a

en-gb	(d) any previous transaction falls within sub-paragraph (3),
cy-gb	(d) pan fo unrhyw drafodiad blaenorol yn dod o fewn is-baragraff (3),

en-gb	paragraphs 8 , 9 and 10 have effect in relation to the relieved transaction as if the seller in the earliest previous transaction falling within sub-paragraph (3) were the seller in the relieved transaction.
cy-gb	mae paragraffau 8, 9 ac 1 0 yn cael effaith mewn perthynas â’r trafodiad a ryddheir fel pe bai’r gwerthwr yn y trafodiad blaenorol cynharaf sydd o fewn is-baragraff (3) yn werthwr yn y trafodiad a ryddheir.

en-gb	(2) Sub-paragraph (1) has effect sub j ect to sub-paragraph (6).
cy-gb	(2) M ae is-baragraff (1) yn cael effaith yn ddarostyngedig i is-baragraff (6).

en-gb	(3) A previous transaction falls within this sub-paragraph if—
cy-gb	(3) M ae trafodiad blaenorol o fewn yr is-baragraff hwn—

en-gb	the previous transaction is a relieved transaction or is relieved from tax by virtue of Schedule 17 (reconstruction and ac q uisition reliefs),
cy-gb	os yw’r trafodiad blaenorol yn drafodiad a ryddheir neu os yw wedi ei ryddhau rhag treth yn rhinwedd Atodlen 17 (rhyddhad atgyfansoddi a rhyddhad caffael),

en-gb	the effective date of the previous transaction is less than 3 years before the date of the event falling within sub-paragraph (1)(a),
cy-gb	os yw’r dyddiad y mae’r trafodiad blaenorol yn cael effaith lai na 3 blynedd cyn dyddiad y digwyddiad sydd o fewn is-baragraff (1)(a),

en-gb	the chargeable interest ac q uired under the relieved transaction by the buyer in that transaction is the same as, comprises, forms part of, or is derived from, the chargeable interest ac q uired under the previous transaction by the buyer in the previous transaction, and
cy-gb	os yw’r buddiant trethadwy a gaffaelir o dan y trafodiad a ryddheir gan y prynwr yn y trafodiad hwnnw yr un fath â’r buddiant trethadwy a gaffaelwyd o dan y trafodiad blaenorol gan y prynwr yn y trafodiad blaenorol, neu’n ei ffurfio, yn ffurfio rhan ohono, neu’n deillio ohono, a

en-gb	since the previous transaction, the chargeable interest ac q uired under that transaction has not been ac q uired by any person in a transaction that is not a relieved transaction nor is relieved from tax by virtue of Schedule 17 (reconstruction and ac q uisition reliefs).
cy-gb	os nad yw, ers y trafodiad blaenorol, y buddiant trethadwy a gaffaelwyd o dan y trafodiad hwnnw wedi ei gaffael gan unrhyw berson mewn trafodiad nad yw’n drafodiad a ryddheir nac wedi ei ryddhau rhag treth yn rhinwedd Atodlen 17 (rhyddhad atgyfansoddi a rhyddhad caffael).

en-gb	(4) F or the purposes of this paragraph, there is a change in the control of a company if—
cy-gb	(4) At ddibenion y paragraff hwn, mae rheolaeth dros gwmni yn newid os yw—

en-gb	any person who controls the company (alone or with others) ceases to do so,
cy-gb	unrhyw berson sydd â rheolaeth dros y cwmni (ar ei ben ei hun neu ynghyd ag eraill) yn peidio â bod â rheolaeth drosto,

en-gb	a person obtains control of the company (alone or with others), or
cy-gb	person yn cael rheolaeth dros y cwmni (ar ei ben ei hun neu ynghyd ag eraill), neu

en-gb	the company is wound up.
cy-gb	y cwmni yn cael ei ddirwyn i ben.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 196 
cy-gb	196 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(5) R eferences to “control” in this paragraph are to be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c. 
cy-gb	(5) M ae cyfeiriadau at “rheolaeth” yn y paragraff hwn i’w dehongli yn unol â’r diffiniad o “control” yn adrannau 45 0 a 451 o Ddeddf Treth G orfforaeth 2 0 1 0 (p. 

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

en-gb	(6) Sub-paragraph (1) does not apply where—
cy-gb	(6) Nid yw is-baragraff (1) yn gymwys pan fo—

en-gb	there is a change in the control of the buyer because a loan creditor (within the meaning given by section 453 of the Corporation Tax Act 2010 (c. 
cy-gb	rheolaeth dros y prynwr yn newid am fod credydwr benthyciadau (o fewn yr ystyr a roddir i “loan creditor” gan adran 453 o Ddeddf Treth G orfforaeth 2 0 1 0 (p. 

en-gb	4)) obtains control of, or ceases to control, the buyer, and
cy-gb	4)) yn cael rheolaeth dros y prynwr, neu’n peidio â bod â rheolaeth dros y prynwr, a

en-gb	the other persons who controlled the buyer before that change continue to do so.
cy-gb	y personau eraill a oedd â rheolaeth dros y prynwr cyn y newid hwnnw yn parhau i fod â rheolaeth drosto.

en-gb	(7) I f two or more transactions effected at the same time are the earliest previous transactions falling within sub-paragraph (3), the reference in sub-paragraph (1) to the seller in the earliest previous transaction is a reference to the persons who are the sellers in the earliest previous transactions.
cy-gb	(7) Os dau drafodiad neu ragor y rhoddwyd effaith iddynt ar yr un pryd yw’r trafodiadau blaenorol cynharaf o fewn is-baragraff (3), mae’r cyfeiriad yn is-baragraff (1) at y gwerthwr yn y trafodiad blaenorol cynharaf yn gyfeiriad at y personau sy’n werthwyr yn y trafodiadau blaenorol cynharaf.

en-gb	( 8 ) I n this paragraph, “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.
cy-gb	(8) Yn y paragraff hwn, mae “trefniadau” yn cynnwys unrhyw gynllun, unrhyw gytundeb neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio.

en-gb	PA R T 5
cy-gb	RI-IAN 5

en-gb	RE C OVERY OF RELIEF FRO M C ER TA IN P ER S ON S 
cy-gb	ADENNILL RHYDDHAD G AN BERSONAU PENODOL

en-gb	R ecover y of g ro up relief fro m anot h er g ro up co mp an y or controllin g director 
cy-gb	Adennill rhyddhad grthp gan un arall o gwmnhau'r grthp neu gan gyfarwyddwr a rheolaeth

en-gb	13 (1) This paragraph applies where—
cy-gb	13 (1) M ae’r paragraff hwn yn gymwys—

en-gb	tax is chargeable under paragraph 8 (withdrawal of group relief),
cy-gb	pan fo treth i’w chodi o dan baragraff (8) (tynnu rhyddhad grrp yn ôl),

en-gb	the amount so chargeable has been finally determined, and
cy-gb	pan fo’r swm sydd i’w godi felly wedi ei bennu’n derfynol, ac

en-gb	the whole or part of the amount so chargeable is unpaid 6 months after the date on which it became payable.
cy-gb	pan na fo’r holl swm neu ran o’r swm sydd i’w godi felly wedi ei dalu 6 mis ar ôl y dyddiad y daeth yn daladwy.

en-gb	(2) The following persons may, by notice under paragraph 14, be re q uired to pay the unpaid tax (together with any interest payable)—
cy-gb	(2) G all fod yn ofynnol i’r personau a ganlyn, drwy hysbysiad o dan baragraff 14, dalu’r dreth nas talwyd (ynghyd ag unrhyw log sy’n daladwy)—

en-gb	the seller;
cy-gb	y gwerthwr;

en-gb	any company that at any relevant time was a member of the same group as the buyer and was above it in the group structure;
cy-gb	unrhyw gwmni a oedd, ar unrhyw adeg berthnasol, yn aelod o’r un grrp â’r prynwr ac a oedd uwchlaw iddo yn strwythur y grrp;

en-gb	any person who at any relevant time was a controlling director of the buyer or a company having control of the buyer.
cy-gb	unrhyw berson a oedd, ar unrhyw adeg berthnasol, yn gyfarwyddwr â rheolaeth dros y prynwr neu’n gwmni â rheolaeth dros y prynwr.

en-gb	(3) F or the purposes of sub-paragraph (2)(b)—
cy-gb	(3) At ddibenion is-baragraff (2)(b)—

en-gb	a “relevant time” means any time between the effective date of the relieved transaction and the buyer ceasing to be a member of the same group as the seller;
cy-gb	ystyr “adeg berthnasol” yw unrhyw adeg rhwng y dyddiad y mae’r trafodiad a ryddheir yn cael effaith a phan fydd y prynwr yn peidio â bod yn aelod o’r un grrp â’r gwerthwr;

en-gb	a company (“company A”) is “above” another company (“company B”) in a group structure if company B, or another company that is above company B in the group structure, is a 75% subsidiary of company A.
cy-gb	mae cwmni (“cwmni A”) “uwchlaw” cwmni arall (“cwmni B”) o fewn strwythur grrp os yw cwmni B, neu gwmni arall sydd uwchlaw cwmni B yn strwythur y grrp, yn is-gwmni 75% i gwmni A.

en-gb	(4) I n sub-paragraph (2)(c)—
cy-gb	(4) Yn is-baragraff (2)(c)—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 197 
cy-gb	197 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	“director” ( " c y farw y ddwr " ), in relation to a company, has the meaning given by section 67(1) of the I ncome Tax ( E arnings and Pensions) Act 2003 (c. 
cy-gb	mae i “cyfarwyddwr”, mewn perthynas â chwmni, yr ystyr a roddir i “director” gan adran 67(1) o Ddeddf Treth Incwm (Enillion a Phensiynau) 2 00 3 (p. 

en-gb	1) (read with subsection (2) of that section) and includes any person falling within section 452(1) of the Corporation Tax Act 2010 (c. 
cy-gb	1) (a ddarllenir ar y cyd ag is-adran (2) o’r adran honno) ac mae’n cynnwys unrhyw berson sydd o fewn adran 452(1) o Ddeddf Treth Gorfforaeth 2 0 1 0 (p. 

en-gb	4);
cy-gb	4);

en-gb	“controlling director” ( " c y farw y ddwr a rheolaeth " ) , in relation to a company, means a director of the company who has control of it (construing control in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c. 
cy-gb	ystyr “cyfarwyddwr â rheolaeth” (“ c ontrolling dire c tor ”), mewn perthynas â chwmni, yw un o gyfarwyddwyr y cwmni sydd â rheolaeth drosto (gan ddehongli rheolaeth yn unol â’r diffiniad o “control” yn adrannau 45 0 a 451 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p. 

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

en-gb	(5) F or the purposes of this paragraph, a claim is not finally determined until—
cy-gb	(5) At ddibenion y paragraff hwn, nid yw hawliad wedi ei bennu’n derfynol hyd na ellir amrywio—

en-gb	the claim, or
cy-gb	yr hawliad, neu

en-gb	the amount to which it relates,
cy-gb	y swm y mae’n ymwneud ag ef,

en-gb	can no longer be varied (whether on review, appeal or otherwise). 
cy-gb	mwyach (boed drwy adolygiad, drwy apêl neu fel arall). 

en-gb	R ecover y of g ro up relief s upp le m entar y
cy-gb	Adennill rhyddhad grthp: atodol

en-gb	14 (1) WRA may issue a notice to a person within paragraph 13(2) re q uiring the person to pay the amount that remains unpaid before the end of the period of 30 days beginning with the day on which the notice is issued.
cy-gb	14 (1) Caiff ACC ddyroddi hysbysiad i berson sydd o fewn paragraff 13(2) yn ei gwneud yn ofynnol i’r person dalu’r swm sy’n parhau heb ei dalu cyn diwedd y cyfnod o 3 0 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad.

en-gb	A notice under sub-paragraph (1) must be issued before the end of the period of 3 years beginning with the date of the final determination mentioned in paragraph 13(1)(b).
cy-gb	Rhaid dyroddi hysbysiad o dan is-baragraff (1) cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â dyddiad pennu’r swm terfynol a grybwyllir ym mharagraff 13(1)(b).

en-gb	The notice must state the amount re q uired to be paid by the person to whom the notice is issued.
cy-gb	Rhaid i’r hysbysiad ddatgan y swm y mae’n ofynnol i’r person y dyroddir yr hysbysiad iddo ei dalu.

en-gb	That amount is a “relevant amount” payable by the person to whom the notice is issued for the purposes of Part 7 of TCMA (payment and enforcement).
cy-gb	Mae’r swm hwnnw yn “swm perthnasol” sy’n daladwy gan y person y dyroddir yr hysbysiad iddo at ddibenion Rhan 7 o DCRhT (talu a gorfodi).

en-gb	A person who has paid an amount in pursuance of a notice under this paragraph may recover that amount from the buyer.
cy-gb	Caiff person sydd wedi talu swm yn unol â hysbysiad o dan y paragraff hwn adennill y swm hwnnw gan y prynwr.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 198 
cy-gb	198 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 17
cy-gb	ATODLEN 17

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

en-gb	RE C ON ST RU CT ION A N D AC QUI S I T ION RELIEF S 
cy-gb	RHYDDHAD ATGYFANSODDI A RHYDDHAD CAFFAEL

en-gb	PA R T 1
cy-gb	RHAN 1

en-gb	IN T RO D U CT ORY
cy-gb	RHAGARWEINIAD

en-gb	O vervie w
cy-gb	Trosolwg

en-gb	1 (1) This Schedule makes provision about reconstruction relief and ac q uisition relief. 
cy-gb	1 (1) Mae’r Atodlen hon yn gwneud darpariaeth ynghylch rhyddhad atgyfansoddi a rhyddhad caffael.

en-gb	(2) This Schedule is arranged as follows—
cy-gb	(2) Mae’r Atodlen hon wedi ei threfnu fel a ganlyn—

en-gb	Part 2 describes the relief available for transactions entered into in pursuance of a scheme of reconstruction,
cy-gb	mae Rhan 2 yn disgrifio’r rhyddhad sydd ar gael ar gyfer trafodiadau yr ymrwymir iddynt yn unol â chynllun atgyfansoddi,

en-gb	Part 3 provides for the amount of tax chargeable where a land transaction is entered into in connection with a company ac q uiring the whole or part of the undertaking of another company,
cy-gb	mae Rhan 3 yn darparu ar gyfer swm y dreth sydd i’w godi pan ymrwymir i drafodiad tir mewn cysylltiad â chwmni sy’n caffael holl ymgymeriad cwmni arall, neu ran ohono,

en-gb	Part 4 makes provision about the withdrawal of reconstruction relief or ac q uisition relief, and
cy-gb	mae Rhan 4 yn gwneud darpariaeth ynghylch tynnu’n ôl ryddhad atgyfansoddi neu ryddhad caffael, a

en-gb	Part 5 makes provision about recovery of unpaid tax from certain persons.
cy-gb	mae Rhan 5 yn gwneud darpariaeth ynghylch adennill treth nas talwyd gan bersonau penodol.

en-gb	PA R T 2
cy-gb	RI-IAN 2

en-gb	RE C ON ST RU CT ION RELIEF
cy-gb	RHYDDHAD ATGYFANSODDI

en-gb	R econstr u ction relief 
cy-gb	Rhyddhad atgyfansoddi

en-gb	2 (1) Where—
cy-gb	2 (1) Pan fo—

en-gb	a company (“the ac q uiring company”) ac q uires the whole or part of the undertaking of another company (“the target company”) in pursuance of a scheme for the reconstruction of the target company, and
cy-gb	cwmni (“y cwmni caffael”) yn caffael holl ymgymeriad cwmni arall (“y cwmni targed”), neu ran o’i ymgymeriad, yn unol â chynllun i atgyfansoddi’r cwmni targed, a

en-gb	the first and second conditions specified below are met,
cy-gb	yr amod cyntaf a’r ail amod a bennir isod wedi eu bodloni,

en-gb	a land transaction entered into for the purposes of or in connection with the transfer of the undertaking or part is relieved from tax.
cy-gb	mae trafodiad tir yr ymrwymir iddo at ddibenion trosglwyddo ymgymeriad neu ran o ymgymeriad, neu mewn cysylltiad â hynny, wedi ei ryddhau rhag treth.

en-gb	R elief under this paragraph is referred to in this Schedule as “reconstruction relief”. 
cy-gb	Yn yr Atodlen hon, cyfeirir at ryddhad o dan y paragraff hwn fel “rhyddhad atgyfansoddi”.

en-gb	The first condition is that the consideration for the ac q uisition consists wholly or partly of the issue of non-redeemable shares in the ac q uiring company to all the shareholders of the target company.
cy-gb	Yr amod cyntaf yw bod y gydnabyddiaeth ar gyfer y caffaeliad yn llwyr neu’n rhannol ar ffurf dyroddi cyfranddaliadau anatbrynadwy yn y cwmni caffael i holl gyfranddalwyr y cwmni targed.

en-gb	Where the consideration for the ac q uisition consists partly of the issue of non-redeemable shares, that condition is met only if the rest of the consideration consists wholly of the assumption or discharge by the ac q uiring company of liabilities of the target company.
cy-gb	Pan fo’r gydnabyddiaeth ar gyfer y caffaeliad yn rhannol ar ffurf dyroddi cyfranddaliadau anatbrynadwy, ni fodlonir yr amod hwnnw oni bai bod gweddill y gydnabyddiaeth yn llwyr ar ffurf ysgwyddo neu gyflawni rhwymedigaethau’r cwmni targed gan y cwmni caffael.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 199 
cy-gb	199 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(5) I n sub-paragraphs (3) and (4), “non-redeemable shares” means shares that are not redeemable shares.
cy-gb	(5) Yn is-baragraffau (3) a (4), ystyr “cyfranddaliadau anatbrynadwy” yw cyfranddaliadau nad ydynt yn gyfranddaliadau atbrynadwy.

en-gb	(6) The second condition is that after the ac q uisition has been made—
cy-gb	(6) Yr ail amod yw bod, ar ôl i’r caffaeliad gael ei wneud—

en-gb	each shareholder of each of the companies is a shareholder of the other, and
cy-gb	pob cyfranddaliwr ym mhob un o’r cwmnIau yn gyfranddaliwr yn y cwmni arall, a

en-gb	the proportion of shares of one of the companies held by any shareholder is the same, or as nearly as may be the same, as the proportion of shares of the other company held by that shareholder.
cy-gb	y gyfran o gyfranddaliadau un o’r cwmnIau sy’n cael ei dal gan unrhyw gyfranddaliwr yr un fath, neu bron iawn yn union yr un fath, â’r gyfran o gyfranddaliadau sy’n cael ei dal gan y cyfranddaliwr hwnnw yn y cwmni arall.

en-gb	(7) I f immediately before the ac q uisition the target company or the ac q uiring company holds any of its own shares, the shares are to be treated for the purposes of sub-paragraphs (3) and (6) as having been cancelled before the ac q uisition (and, accordingly, the company is to be treated as if it were not a shareholder of itself).
cy-gb	(7) Os yw’r cwmni targed neu’r cwmni caffael, yn union cyn y caffaeliad, yn dal unrhyw un neu ragor o’i gyfranddaliadau ei hun, mae’r cyfranddaliadau i’w trin at ddibenion is-baragraffau (3) a (6) fel pe baent wedi eu canslo cyn y caffaeliad (ac felly, mae’r cwmni i’w drin fel pe na bai’n gyfranddaliwr ynddo’i hun).

en-gb	(8) This paragraph is sub j ect to paragraph 5 (withdrawal of reconstruction or ac q uisition relief).
cy-gb	(8) Mae’r paragraff hwn yn ddarostyngedig i baragraff 5 (tynnu’n ôl ryddhad atgyfansoddi neu ryddhad caffael).

en-gb	PA R T 3
cy-gb	RI-IAN 3

en-gb	AC QUI S I T ION RELIEF 
cy-gb	RHYDDHAD CAFFAEL

en-gb	Ac qu isition relief 
cy-gb	Rhyddhad caffael

en-gb	3 (1) Where—
cy-gb	3 (1) Pan fo—

en-gb	a company (“the ac q uiring company”) ac q uires the whole or part of the undertaking of another company (“the target company”), and
cy-gb	cwmni (“y cwmni caffael”) yn caffael holl ymgymeriad cwmni arall (“y cwmni targed”) neu ran o’i ymgymeriad, a

en-gb	all the conditions specified below are met,
cy-gb	pob un o’r amodau a bennir isod wedi eu bodloni,

en-gb	the amount of tax chargeable on a land transaction entered into for the purposes of or in connection with the transfer of the undertaking or part is limited to 0.5 % of the chargeable consideration for the transaction (or such other proportion of that consideration as the Welsh Ministers may specify by regulations under this paragraph).
cy-gb	mae swm y dreth sydd i’w godi ar drafodiad tir yr ymrwymir iddo at ddibenion neu mewn cysylltiad â throsglwyddo’r ymgymeriad neu’r rhan o ymgymeriad wedi ei gyfyngu i 0.5 % o’r gydnabyddiaeth drethadwy ar gyfer y trafodiad (neu unrhyw gyfran arall o’r gydnabyddiaeth honno a bennir gan Weinidogion Cymru drwy reoliadau o dan y paragraff hwn.)

en-gb	(2) R elief under this paragraph is referred to in this Schedule as “ac q uisition relief”.
cy-gb	(2) Yn yr Atodlen hon, cyfeirir at ryddhad o dan y paragraff hwn fel “rhyddhad caffael”.

en-gb	(3) The first condition is that the consideration for the ac q uisition consists wholly or partly of the issue of non-redeemable shares in the ac q uiring company to—
cy-gb	(3) Yr amod cyntaf yw bod y gydnabyddiaeth ar gyfer y caffaeliad yn llwyr neu’n rhannol ar ffurf dyroddi cyfranddaliadau anatbrynadwy yn y cwmni caffael—

en-gb	the target company, or
cy-gb	i’r cwmni targed, neu

en-gb	all or any of the target company's shareholders.
cy-gb	i holl gyfranddalwyr y cwmni targed, neu i unrhyw un neu ragor ohonynt.

en-gb	(4) Where the consideration for the ac q uisition consists partly of the issue of non-redeemable shares, that condition is met only if the rest of the consideration consists wholly of—
cy-gb	(4) Pan fo’r gydnabyddiaeth ar gyfer y caffaeliad yn rhannol ar ffurf dyroddi cyfranddaliadau anatbrynadwy, ni fodlonir yr amod hwnnw oni bai bod gweddill y gydnabyddiaeth yn llwyr ar ffurf—

en-gb	cash not exceeding 10 % of the nominal value of the non-redeemable shares so issued,
cy-gb	arian parod heb fod uwchlaw 10 % o werth nominal y cyfranddaliadau anatbrynadwy a ddyroddir felly,

en-gb	the assumption or discharge by the ac q uiring company of liabilities of the target company, or
cy-gb	y cwmni caffael yn ysgwyddo neu’n cyflawni rhwymedigaethau’r cwmni targed, neu

en-gb	both of those things.
cy-gb	y ddau beth hynny.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 200 
cy-gb	200 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	I n sub-paragraphs (3) and (4), “non-redeemable shares” means shares that are not redeemable shares. 
cy-gb	Yn is-baragraffau (3) a (4), ystyr “cyfranddaliadau anatbrynadwy” yw cyfranddaliadau nad ydynt yn gyfranddaliadau atbrynadwy.

en-gb	The second condition is that the ac q uiring company is not associated with another company that is a party to arrangements with the target company relating to shares of the ac q uiring company issued in connection with the transfer of the undertaking or part.
cy-gb	Yr ail amod yw nad oes cyswllt rhwng y cwmni caffael a chwmni arall sy’n barti i drefniadau gyda’r cwmni targed yn ymwneud â chyfranddaliadau’r cwmni caffael a ddyroddir mewn cysylltiad â throsglwyddo’r ymgymeriad neu’r rhan o ymgymeriad.

en-gb	F or this purpose, companies are associated if one has control of the other or both are controlled by the same person or persons; and the reference to control is to be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c. 
cy-gb	At y diben hwn, mae cyswllt rhwng cwmnIau os oes gan un reolaeth dros y llall neu os caiff y naill a’r llall eu rheoli gan yr un person neu bersonau; ac mae’r cyfeiriad at “rheolaeth” i’w ddehongli yn unol â’r diffiniad o “control” yn adrannau 45 0 a 451 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p. 

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

en-gb	The third condition is that the undertaking or part ac q uired by the ac q uiring company has as its main activity the carrying on of a trade that does not consist wholly or mainly of dealing in chargeable interests.
cy-gb	Y trydydd amod yw mai prif weithgaredd yr ymgymeriad neu’r rhan o ymgymeriad a gaffaelir gan y cwmni caffael yw cynnal masnach nad yw’n llwyr neu’n bennaf ar ffurf delio mewn buddiannau trethadwy.

en-gb	I n sub-paragraph ( 8 ), “trade” has the same meaning as in section 1119 of the Corporation Tax Act 2010 (c. 
cy-gb	Yn is-baragraff (8), mae i “masnach” yr un ystyr â “trade” yn adran 1119 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p. 

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

en-gb	I n this paragraph, “arrangements” include any scheme, agreement or understanding, whether or not legally enforceable. 
cy-gb	Yn y paragraff hwn, mae “trefniadau” yn cynnwys unrhyw gynllun, unrhyw drefniant neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio.

en-gb	This paragraph is sub j ect to paragraph 5 (withdrawal of reconstruction or ac q uisition relief).
cy-gb	Mae’r paragraff hwn yn ddarostyngedig i baragraff 5 (tynnu’n ôl ryddhad atgyfansoddi neu ryddhad caffael).

en-gb	PA R T 4
cy-gb	RI-IAN 4

en-gb	W I T H D R AWA L OF RE C ON ST RU CT ION OR AC QUI S I T ION RELIEF 
cy-gb	TYNNU’N OL RYDDHAD ATGYFANSODDI NEU RYDDHAD CAFFAEL

en-gb	I nter p retation 
cy-gb	Dehongli

en-gb	4 I n this Part and in Part 5 of this Schedule, a transaction—
cy-gb	4 Yn y Rhan hon ac yn Rhan 5 o’r Atodlen hon, cyfeirir at drafodiad—

en-gb	that is relieved from tax by virtue of reconstruction relief, or
cy-gb	sydd wedi ei ryddhau rhag treth yn rhinwedd rhyddhad atgyfansoddi, neu

en-gb	on which tax is chargeable in accordance with paragraph 3 (ac q uisition relief), is referred to as a “relieved transaction”.
cy-gb	y mae treth i’w chodi arno yn unol â pharagraff 3 (rhyddhad caffael), fel “trafodiad a ryddheir”.

en-gb	Wit h dra w al of reconstr u ction or ac qu isition relief
cy-gb	Tynnu'n ôl ryddhad atgyfansoddi neu ryddhad caffael

en-gb	5 (1) Where sub-paragraph (2) applies, reconstruction or ac q uisition relief in relation to a relieved transaction, or an appropriate proportion of it, is withdrawn and tax is chargeable in accordance with this paragraph.
cy-gb	5 (1) Pan fo is-baragraff (2) yn gymwys, mae rhyddhad atgyfansoddi neu ryddhad caffael mewn perthynas â thrafodiad a ryddheir, neu gyfran briodol ohono, wedi ei dynnu’n ôl ac mae treth i’w chodi yn unol â’r paragraff hwn.

en-gb	(2) This sub-paragraph applies where—
cy-gb	(2) Mae’r is-baragraff hwn yn gymwys pan fo—

en-gb	(a) control of the ac q uiring company changes—
cy-gb	(a) rheolaeth dros y cwmni caffael yn newid—

en-gb	before the end of the period of 3 years beginning with the effective date of the transaction, or
cy-gb	cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â’r dyddiad y mae’r trafodiad yn cael effaith, neu

en-gb	in pursuance of, or in connection with, arrangements made before the end of that period, and
cy-gb	yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â threfniadau o’r fath, a

en-gb	(b) at the time control of the ac q uiring company changes (“the relevant time”), it or a relevant associated company holds a chargeable interest—
cy-gb	(b) ar yr adeg y mae rheolaeth dros y cwmni caffael yn newid (“yr adeg berthnasol”), y cwmni hwnnw neu gwmni cyswllt perthnasol yn dal buddiant trethadwy—

en-gb	(i) that was ac q uired by the ac q uiring company under the relieved transaction, or
cy-gb	(i) a gaffaelwyd gan y cwmni caffael o dan y trafodiad a ryddheir, neu

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 201 
cy-gb	201 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(ii) that is derived from an interest so ac q uired,
cy-gb	(ii) sy’n deillio o fuddiant a gaffaelwyd felly,

en-gb	and that has not subse q uently been ac q uired at market value under a chargeable transaction in relation to which reconstruction or ac q uisition relief was available but was not claimed.
cy-gb	ac nad yw wedi ei gaffael wedi hynny am ei werth marchnadol o dan drafodiad trethadwy yr oedd rhyddhad atgyfansoddi neu ryddhad caffael ar gael mewn perthynas ag ef, ond nas hawliwyd.

en-gb	(3) The amount chargeable is the tax that would have been chargeable in respect of the relieved transaction but for reconstruction or ac q uisition relief if the chargeable consideration for that transaction had been an amount e q ual to—
cy-gb	(3) Y swm sydd i’w godi yw’r dreth y byddid wedi ei chodi mewn cysylltiad â’r trafodiad a ryddheir oni bai am ryddhad atgyfansoddi neu ryddhad caffael pe bai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad hwnnw wedi bod yn swm cyfwerth ag—

en-gb	the market value of the sub j ect-matter of the transaction, and
cy-gb	gwerth marchnadol testun y trafodiad, a

en-gb	if the ac q uisition was the grant of a lease at a rent, that rent, or, as the case may be, an appropriate proportion of the tax that would have been so chargeable.
cy-gb	os rhoi les am rent oedd y caffaeliad, y rhent hwnnw, neu, yn ôl y digwydd, gyfran briodol o’r dreth y byddid wedi ei chodi.

en-gb	(4) In sub-paragraphs (1) and (3), “an appropriate proportion” means an appropriate proportion having regard to the sub j ect-matter of the relieved transaction and what is held at the relevant time by the ac q uiring company or, as the case may be, by that company and any relevant associated companies.
cy-gb	(4) Yn is-baragraffau (1) a (3), ystyr “cyfran briodol” yw cyfran briodol gan roi sylw i destun y trafodiad a ryddheir a’r hyn y mae’r cwmni caffael neu, yn ôl y digwydd, y cwmni hwnnw ac unrhyw gwmnYau cyswllt perthnasol yn ei ddal ar yr adeg berthnasol.

en-gb	(5) In this paragraph, “relevant associated company”, in relation to the ac q uiring company, means a company—
cy-gb	(5) Yn y paragraff hwn, ystyr “cwmni cyswllt perthnasol”, mewn perthynas â’r cwmni caffael, yw cwmni—

en-gb	that is controlled by the ac q uiring company immediately before the control of that company changes, and
cy-gb	sydd dan reolaeth y cwmni caffael yn union cyn bod rheolaeth dros y cwmni hwnnw yn newid, a

en-gb	of which control changes in conse q uence of the change of control of that company.
cy-gb	y mae rheolaeth drosto yn newid o ganlyniad i’r newid yn rheolaeth y cwmni hwnnw.

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

en-gb	“arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable;
cy-gb	mae “trefniadau” yn cynnwys unrhyw gynllun, unrhyw gytundeb neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio;

en-gb	“control” is to be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c. 
cy-gb	mae “rheolaeth” i’w ddehongli yn unol â’r diffiniad o “control” yn adrannau 45 0 a 451 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p. 

en-gb	4);
cy-gb	4);

en-gb	references to control of a company changing are to the company becoming controlled—
cy-gb	mae cyfeiriadau at reolaeth dros gwmni yn newid yn gyfeiriadau at y cwmni yn dod i gael ei reoli—

en-gb	by a different person,
cy-gb	gan berson gwahanol,

en-gb	by a different number of persons, or
cy-gb	gan nifer gwahanol o bersonau, neu

en-gb	by two or more persons at least one of whom is not the person, or one of the persons, by whom the company was previously controlled.
cy-gb	gan ddau neu ragor o bersonau nad yw o leiaf un ohonynt y person, neu un o’r personau, a oedd â rheolaeth dros y cwmni yn flaenorol.

en-gb	(7) This paragraph has effect sub j ect to paragraph 6 (cases in which reconstruction or ac q uisition relief not withdrawn).
cy-gb	(7) Mae’r paragraff hwn yn cael effaith yn ddarostyngedig i baragraff 6 (achosion pan na chaiff rhyddhad atgyfansoddi neu ryddhad caffael ei dynnu’n ôl).

en-gb	C ases in wh ic h reconstr u ction or ac qu isition relief not w it h dra w n 
cy-gb	Achosion p an na chaiff rhyddhad atgyfansoddi neu ryddhad caffael ei dynnu'n ôl

en-gb	6 (1) R econstruction or ac q uisition relief is not withdrawn under paragraph 5 in the following cases.
cy-gb	6 (1) Ni chaiff rhyddhad atgyfansoddi na rhyddhad caffael ei dynnu’n ôl o dan baragraff 5 yn yr achosion a ganlyn.

en-gb	(2) The first case is where control of the ac q uiring company changes as a result of a share transaction that is effected as mentioned in—
cy-gb	(2) Yr achos cyntaf yw pan fo rheolaeth dros y cwmni caffael yn newid o ganlyniad i drafodiad cyfranddaliadau sy’n cael effaith fel a grybwyllir—

en-gb	(a) any of paragraphs (a) to (d) of paragraph 3 of Schedule 3 (transactions in connection with divorce etc.), or
cy-gb	(a) yn unrhyw un neu ragor o baragraffau (a) i (d) o baragraff 3 o Atodlen 3 (trafodiadau mewn cysylltiad ag ysgariad etc.), neu

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 202 
cy-gb	202 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(b) any of paragraphs (a) to (d) of paragraph 4 of that Schedule (transactions in connection with dissolution of civil partnership etc.).
cy-gb	(b) yn unrhyw un neu ragor o baragraffau (a) i (d) o baragraff 4 o’r Atodlen honno (trafodiadau mewn cysylltiad â diddymu partneriaeth sifil etc.).

en-gb	(3) The second case is where control of the ac q uiring company changes as a result of a share transaction that—
cy-gb	(3) Yr ail achos yw pan fo rheolaeth dros y cwmni caffael yn newid o ganlyniad i drafodiad cyfranddaliadau—

en-gb	is effected as mentioned in sub-paragraph (1) of paragraph 6 of Schedule 3 (variation of testamentary dispositions etc.), and
cy-gb	sy’n cael effaith fel a grybwyllir yn is-baragraff (1) o baragraff 6 o Atodlen 3 (amrywio gwarediadau testamentaidd etc.), a

en-gb	meets the conditions in sub-paragraph (2) of that paragraph.
cy-gb	sy’n bodloni’r amodau yn is-baragraff (2) o’r paragraff hwnnw.

en-gb	(4) The third case is where control of the ac q uiring company changes as a result of an exempt intra-group transfer.
cy-gb	(4) Y trydydd achos yw pan fo rheolaeth dros y cwmni caffael yn newid o ganlyniad i drosglwyddiad esempt oddi mewn i’r grrp.

en-gb	(5) An “exempt intra-group transfer” means a transfer of shares effected by an instrument that is exempt from stamp duty by virtue of section 42 of the F inance Act 1930 (c. 
cy-gb	(5) Ystyr “trosglwyddiad esempt oddi mewn i’r gr*p” yw trosglwyddo cyfranddaliadau sy’n cael effaith yn sgil offeryn sydd wedi ei esemptio rhag treth stamp yn rhinwedd adran 42 o Ddeddf Cyllid 1930 (p. 

en-gb	2 8 ) or section 11 of the F inance Act ( N orthern reland) 1954 (c. 
cy-gb	28) neu adran 11 o Ddeddf Cyllid (Gogledd Iwerddon) 1954 (p. 

en-gb	23 ( N .I.)) (transfers between associated bodies corporate).
cy-gb	23 (G.I.)) (trosglwyddiadau rhwng cyrff corfforaethol cyswllt).

en-gb	(6) B ut see paragraph 7 (withdrawal of relief in case of subse q uent non-exempt transfer).
cy-gb	(6) Ond gweler paragraff 7 (tynnu rhyddhad yn ôl yn achos trosglwyddiad dilynol nad yw’n esempt).

en-gb	(7) The fourth case is where control of the ac q uiring company changes as a result of a transfer of shares to another company in relation to which share ac q uisition relief applies.
cy-gb	(7) Y pedwerydd achos yw pan fo rheolaeth dros y cwmni caffael yn newid o ganlyniad i drosglwyddo cyfranddaliadau i gwmni arall y mae rhyddhad caffael cyfranddaliadau yn gymwys iddo.

en-gb	( 8 ) “Share ac q uisition relief” means relief under section 77 of the F inance Act 19 8 6 (c. 
cy-gb	(8) Ystyr “rhyddhad caffael cyfranddaliadau” yw rhyddhad o dan adran 77 o Ddeddf Cyllid 1986 (p. 

en-gb	41) and a transfer is one in relation to which that relief applies if an instrument effecting the transfer is exempt from stamp duty by virtue of that provision.
cy-gb	41) ac mae trosglwyddiad yn un y mae’r rhyddhad hwnnw yn gymwys iddo os yw offeryn sy’n rhoi effaith i’r trosglwyddiad yn esempt rhag treth stamp yn rhinwedd y ddarpariaeth honno.

en-gb	(9) B ut see paragraph 7 (withdrawal of relief in case of subse q uent non-exempt transfer).
cy-gb	(9) Ond gweler paragraff 7 (tynnu rhyddhad yn ôl yn achos trosglwyddiad dilynol nad yw’n esempt).

en-gb	(10) The fifth case is where—
cy-gb	(10) Y pumed achos yw pan fo—

en-gb	control of the ac q uiring company changes as a result of a loan creditor becoming, or ceasing to be, treated as having control of the company, and
cy-gb	rheolaeth dros y cwmni caffael yn newid o ganlyniad i gredydwr benthyciadau yn dod i gael ei drin, neu’n peidio â chael ei drin, fel pe bai ganddo reolaeth dros y cwmni, a

en-gb	the other persons who were previously treated as controlling the company continue to be so treated.
cy-gb	y personau eraill a oedd yn cael eu trin fel pe bai ganddynt reolaeth dros y cwmni cyn hynny yn parhau i gael eu trin felly.

en-gb	(11) “ L oan creditor” here has the meaning given by section 453 of the Corporation Tax Act 2010 (c. 
cy-gb	(11) M ae i “credydwr benthyciadau” yma yr ystyr a roddir i “loan creditor” gan adran 453 o Ddeddf Treth Gorfforaeth 2010 (p. 

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

en-gb	Wit h dra w al of reconstr u ction or ac qu isition relief on s ub se qu ent non-exe mp t transfer
cy-gb	Tynnu ' n ôl ryddhad atgyfansoddi neu ryddhad caffael yn achos trosglwyddiad dilynol nad yw ' n esempt

en-gb	7 (1) R econstruction or ac q uisition relief in relation to a relieved transaction, or an appropriate proportion of it, is withdrawn and tax is chargeable in accordance with this paragraph in the following cases.
cy-gb	7 (1) M ae rhyddhad atgyfansoddi neu ryddhad caffael mewn perthynas â thrafodiad a ryddheir, neu gyfran briodol ohono, wedi ei dynnu’n ôl ac mae treth i’w chodi yn unol â’r paragraff hwn yn yr achosion a ganlyn.

en-gb	(2) The first case is where paragraph 6(4) (change of control of ac q uiring company as a result of exempt intra-group transfer) has effect to prevent the withdrawal of reconstruction or ac q uisition relief on a change of control of the ac q uiring company, but—
cy-gb	(2) Yr achos cyntaf yw pan fo paragraff 6(4) (rheolaeth dros y cwmni caffael yn newid o ganlyniad i drosglwyddiad esempt oddi mewn i’r grrp) yn cael effaith er mwyn atal tynnu’n ôl ryddhad atgyfansoddi neu ryddhad caffael pan fo rheolaeth dros y cwmni caffael yn newid, ond—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 203 
cy-gb	203 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(a) a company holding shares in the ac q uiring company to which the exempt intra-group transfer related, or that are derived from shares to which that transfer related, ceases to be a member of the same group as the target company—
cy-gb	(a) bod cwmni sy’n dal cyfranddaliadau yn y cwmni caffael yr oedd y trosglwyddiad esempt oddi mewn i’r grp yn berthnasol iddo, neu sy’n deillio o gyfranddaliadau yr oedd y trosglwyddiad hwnnw yn berthnasol iddynt, yn peidio â bod yn aelod o’r un grp â’r cwmni targed—

en-gb	before the end of the period of 3 years beginning with the effective date of the relieved transaction, or
cy-gb	cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â’r dyddiad y mae’r trafodiad a ryddheir yn cael effaith, neu

en-gb	in pursuance of or in connection with arrangements made before the end of that period, and
cy-gb	yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â hwy, a

en-gb	(b) the ac q uiring company or a relevant associated company, at that time (“the relevant time”), holds a chargeable interest—
cy-gb	(b) bod y cwmni caffael neu gwmni cyswllt perthnasol, ar yr adeg honno (“yr adeg berthnasol”), yn dal buddiant trethadwy—

en-gb	that was transferred to the ac q uiring company by the relieved transaction, or
cy-gb	a drosglwyddwyd i’r cwmni caffael gan y trafodiad a ryddheir, neu

en-gb	that is derived from an interest that was so transferred,
cy-gb	sy’n deillio o fuddiant a drosglwyddwyd felly,

en-gb	and that has not subse q uently been transferred at market value by a chargeable transaction in relation to which reconstruction or ac q uisition relief was available but was not claimed.
cy-gb	ac nad yw wedi ei drosglwyddo wedi hynny am ei werth marchnadol gan drafodiad trethadwy yr oedd rhyddhad atgyfansoddi neu ryddhad caffael ar gael mewn perthynas ag ef, ond nas hawliwyd.

en-gb	(3) The second case is where paragraph 6(7) (change of control of ac q uiring company as a result of a transfer to which share ac q uisition relief applies) has effect to prevent the withdrawal of reconstruction or ac q uisition relief on a change of control of the ac q uiring company, but—
cy-gb	(3) Yr ail achos yw pan fo paragraff 6(7) (rheolaeth dros y cwmni caffael yn newid o ganlyniad i drosglwyddiad y mae rhyddhad caffael cyfranddaliadau yn gymwys iddo) yn cael effaith er mwyn atal tynnu’n ôl ryddhad atgyfansoddi neu ryddhad caffael pan fo rheolaeth dros y cwmni caffael yn newid, ond—

en-gb	(a) control of the other company mentioned in that provision changes—
cy-gb	(a) bod rheolaeth dros y cwmni arall a grybwyllir yn y ddarpariaeth honno yn newid—

en-gb	before the end of the period of 3 years beginning with the effective date of the relieved transaction, or
cy-gb	cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â’r dyddiad y mae’r trafodiad a ryddheir yn cael effaith, neu

en-gb	in pursuance of or in connection with arrangements made before the end of that period,
cy-gb	yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â hwy,

en-gb	at a time when that company holds any shares transferred to it by the exempt transfer, or any shares derived from shares so transferred, and
cy-gb	ar adeg pan fo’r cwmni hwnnw yn dal unrhyw gyfranddaliadau a drosglwyddwyd iddo gan y trosglwyddiad esempt, neu unrhyw gyfranddaliadau sy’n deillio o gyfranddaliadau a drosglwyddwyd felly, a

en-gb	(b) the ac q uiring company or a relevant associated company, at that time (“the relevant time”), holds a chargeable interest—
cy-gb	(b) bod y cwmni caffael neu gwmni cyswllt perthnasol, ar yr adeg honno (“yr adeg berthnasol”), yn dal buddiant trethadwy—

en-gb	that was transferred to the ac q uiring company by the relieved transaction, or
cy-gb	a drosglwyddwyd i’r cwmni caffael gan y trafodiad a ryddheir, neu

en-gb	that is derived from an interest that was so transferred,
cy-gb	sy’n deillio o fuddiant a drosglwyddwyd felly,

en-gb	and that has not subse q uently been transferred at market value by a chargeable transaction in relation to which reconstruction or ac q uisition relief was available but was not claimed.
cy-gb	ac nad yw wedi ei drosglwyddo wedi hynny am ei werth marchnadol gan drafodiad trethadwy yr oedd rhyddhad atgyfansoddi neu ryddhad caffael ar gael mewn perthynas ag ef, ond nas hawliwyd.

en-gb	(4) The amount chargeable is the tax that would have been chargeable in respect of the relieved transaction but for reconstruction or ac q uisition relief if the chargeable consideration for that transaction had been an amount e q ual to the market value of the sub j ect-matter of the transaction or, as the case may be, an appropriate proportion of the tax that would have been so chargeable.
cy-gb	(4) Y swm sydd i’w godi yw’r dreth y byddid wedi ei chodi mewn perthynas â’r trafodiad a ryddheir oni bai am ryddhad atgyfansoddi neu ryddhad caffael pe bai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad hwnnw wedi bod yn swm cyfwerth â gwerth marchnadol testun y trafodiad neu, yn ôl y digwydd, gyfran briodol o’r dreth y byddid wedi ei chodi.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 204 
cy-gb	204 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(5) I n sub-paragraphs (1) and (4), “an appropriate proportion” means an appropriate proportion having regard to the sub j ect-matter of the relieved transaction and what is held at the relevant time by the ac q uiring company or, as the case may be, by that company and any relevant associated companies.
cy-gb	(5) Yn is-baragraffau (1) a (4), ystyr “cyfran briodol” yw cyfran briodol gan roi sylw i destun y trafodiad a ryddheir a’r hyn y mae’r cwmni caffael neu, yn ôl y digwydd, y cwmni hwnnw ac unrhyw gwmnYau cyswllt perthnasol, yn ei ddal ar yr adeg berthnasol.

en-gb	(6) I n this paragraph, “relevant associated company”, in relation to the ac q uiring company, means a company—
cy-gb	(6) Yn y paragraff hwn, ystyr “cwmni cyswllt perthnasol”, mewn perthynas â’r cwmni caffael, yw cwmni—

en-gb	that is controlled by the ac q uiring company immediately before the control of that company changes, and
cy-gb	sydd dan reolaeth y cwmni caffael yn union cyn bod rheolaeth dros y cwmni hwnnw yn newid, a

en-gb	of which control changes in conse q uence of the change of control of that company.
cy-gb	y mae rheolaeth drosto yn newid o ganlyniad i’r newid yn rheolaeth y cwmni hwnnw.

en-gb	(7) I n this paragraph—
cy-gb	(7) Yn y paragraff hwn—

en-gb	“arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable;
cy-gb	mae “trefniadau” yn cynnwys unrhyw gynllun, unrhyw gytundeb neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio;

en-gb	“control” is to be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c. 
cy-gb	mae “rheolaeth” i’w ddehongli yn unol â’r diffiniad o “control” yn adrannau 45 0 a 451 o Ddeddf Treth G orfforaeth 2 0 1 0 (p. 

en-gb	4);
cy-gb	4);

en-gb	references to control of a company changing are to the company becoming controlled—
cy-gb	mae cyfeiriadau at reolaeth dros gwmni yn newid yn gyfeiriadau at y cwmni yn dod i gael ei reoli—

en-gb	by a different person,
cy-gb	gan berson gwahanol,

en-gb	by a different number of persons, or
cy-gb	gan nifer gwahanol o bersonau, neu

en-gb	by two or more persons at least one of whom is not the person, or one of the persons, by whom the company was previously controlled.
cy-gb	gan ddau neu ragor o bersonau nad yw o leiaf un ohonynt y person, neu un o’r personau, a oedd â rheolaeth dros y cwmni yn flaenorol.

en-gb	PA R T 5
cy-gb	RI-IAN 5

en-gb	RE C OVERY OF RE C ON ST RU CT ION OR AC QUI S I T ION RELIEF
cy-gb	ADENNILL RHYDDHAD AT G YFANSODDI NEU RYDDHAD CAFFAEL

en-gb	R ecover y of reconstr u ction or ac qu isition relief fro m anot h er g ro up co mp an y or controllin g director 
cy-gb	Adennill rhyddhad atgyfansoddi neu ryddhad caffael gan un arall o gwmnhau'r grthp neu gan gyfarwyddwr a rheolaeth

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

en-gb	tax is chargeable under paragraph 5 or 7 (withdrawal of reconstruction or ac q uisition relief),
cy-gb	pan fo treth i’w chodi o dan baragraff 5 neu 7 (tynnu’n ôl ryddhad atgyfansoddi neu ryddhad caffael),

en-gb	the amount so chargeable has been finally determined, and
cy-gb	pan fo’r swm sydd i’w godi felly wedi ei bennu’n derfynol, ac

en-gb	the whole or part of the amount so chargeable is unpaid 6 months after the date on which it became payable.
cy-gb	pan na fo’r holl swm neu ran o’r swm sydd i’w godi felly wedi ei dalu 6 mis ar ôl y dyddiad y daeth yn daladwy.

en-gb	(2) The following persons may, by notice under paragraph 9, be re q uired to pay the unpaid tax (together with any interest payable)—
cy-gb	(2) G all fod yn ofynnol i’r personau a ganlyn, drwy hysbysiad o dan baragraff 9, dalu’r dreth nas talwyd (ynghyd ag unrhyw log sy’n daladwy)—

en-gb	any company that at any relevant time was a member of the same group as the ac q uiring company and was above it in the group structure;
cy-gb	unrhyw gwmni a oedd, ar unrhyw adeg berthnasol, yn aelod o’r un grrp â’r cwmni caffael ac a oedd uwchlaw iddo yn strwythur y grrp;

en-gb	any person who at any relevant time was a controlling director of the ac q uiring company or a company having control of the ac q uiring company.
cy-gb	unrhyw berson a oedd, ar unrhyw adeg berthnasol, yn gyfarwyddwr â rheolaeth dros y cwmni caffael neu’n gwmni â rheolaeth dros y cwmni caffael.

en-gb	(3) F or the purposes of sub-paragraph (2), “relevant time” means any time between effective date of the relieved transaction and the change of control by virtue of which tax is chargeable.
cy-gb	(3) At ddibenion is-baragraff (2), ystyr “adeg berthnasol” yw unrhyw adeg rhwng y dyddiad y mae’r trafodiad a ryddheir yn cael effaith a’r newid rheolaeth sy’n golygu bod treth i’w chodi yn ei sgil.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 205 
cy-gb	205 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(4) F or the purposes of sub-paragraph (2)(a), a company (“company A”) is “above” another company (“company B”) in a group structure if company B, or another company that is above company B in the group structure, is a 75% subsidiary of company A.
cy-gb	(4) At ddibenion is-baragraff (2)(a), mae cwmni (“cwmni A”) “uwchlaw” cwmni arall (“cwmni B”) o fewn strwythur grp os yw cwmni B, neu gwmni arall sydd uwchlaw cwmni B yn strwythur y grp, yn is-gwmni 75% i gwmni A.

en-gb	(5) F or the purposes of sub-paragraph (2)(b)—
cy-gb	(5) At ddibenion is-baragraff (2)(b)—

en-gb	“director”, in relation to a company, has the meaning given by section 67(1) of the I ncome Tax ( E arnings and Pensions) Act 2003 (c. 
cy-gb	mae i “cyfarwyddwr”, mewn perthynas â chwmni, yr ystyr a roddir i “director” gan adran 67(1) o Ddeddf Treth Incwm (Enillion a Phensiynau) 2 00 3 (p. 

en-gb	1) (read with subsection (2) of that section) and includes any person falling within section 452(1) of the Corporation Tax Act 2010 (c. 
cy-gb	1) (a ddarllenir ar y cyd ag is-adran (2) o’r adran honno) ac mae’n cynnwys unrhyw berson sydd o fewn adran 452(1) o Ddeddf Treth Gorfforaeth 2 0 1 0 (p. 

en-gb	4);
cy-gb	4);

en-gb	“controlling director”, in relation to a company, means a director of the company who has control of it; and “control” here is to be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c. 
cy-gb	ystyr “cyfarwyddwr â rheolaeth”, mewn perthynas â chwmni, yw un o gyfarwyddwyr y cwmni sydd â rheolaeth drosto; ac mae “rheolaeth” yma i’w ddehongli yn unol â’r diffiniad o “control” yn adrannau 45 0 a 451 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p. 

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

en-gb	(6) F or the purposes of this paragraph, a claim is not finally determined until—
cy-gb	(6) At ddibenion y paragraff hwn, nid yw hawliad wedi ei bennu’n derfynol hyd na ellir amrywio—

en-gb	the claim, or
cy-gb	yr hawliad, neu

en-gb	the amount to which it relates,
cy-gb	y swm y mae’n ymwneud ag ef,

en-gb	can no longer be varied (whether on review, appeal or otherwise). 
cy-gb	mwyach (boed drwy adolygiad, drwy apêl neu fel arall). 

en-gb	R ecover y of reconstr u ction or ac qu isition relief s upp le m entar y
cy-gb	Adennill rhyddhad atgyfansoddi neu ryddhad caffael: atodol

en-gb	9 (1) WRA may issue a notice to a person within paragraph 8 (2) re q uiring the person to pay
cy-gb	9 (1) Caiff ACC ddyroddi hysbysiad i berson o fewn paragraff 8(2) yn ei gwneud yn ofynnol

en-gb	the amount that remains unpaid before the end of the period of 30 days beginning with the day on which the notice is issued.
cy-gb	i’r person dalu’r swm sy’n parhau heb ei dalu cyn diwedd y cyfnod 3 0 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad.

en-gb	A notice under sub-paragraph (1) must be issued before the end of the period of 3 years beginning with the date of the final determination mentioned in paragraph 8 (1)(b).
cy-gb	Rhaid dyroddi hysbysiad o dan is-baragraff (1) cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â dyddiad pennu’r swm terfynol a grybwyllir ym mharagraff 8(1)(b).

en-gb	The notice must state the amount re q uired to be paid by the person to whom the notice is issued.
cy-gb	Rhaid i’r hysbysiad ddatgan y swm y mae’n ofynnol i’r person y dyroddir yr hysbysiad iddo ei dalu.

en-gb	That amount is a “relevant amount” payable by the person to whom the notice is issued for the purposes of Part 7 of TCMA (payment and enforcement).
cy-gb	Mae’r swm hwnnw yn “swm perthnasol” sy’n daladwy gan y person y dyroddir yr hysbysiad iddo at ddibenion Rhan 7 o DCRhT (talu a gorfodi).

en-gb	A person who has paid an amount in pursuance of a notice under this paragraph may recover that amount from the ac q uiring company.
cy-gb	Caiff person sydd wedi talu swm yn unol â hysbysiad o dan y paragraff hwn adennill y swm hwnnw gan y cwmni caffael.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 206 
cy-gb	206 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 1 8 
cy-gb	ATODLEN 18

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

en-gb	C H A RI T IE S RELIEF 
cy-gb	RHYDDHAD ELUSENNAU

en-gb	O vervie w
cy-gb	Trosolwg

en-gb	1 This Schedule is arranged as follows—
cy-gb	1 Mae’r Atodlen hon wedi ei threfnu fel a ganlyn—

en-gb	paragraph 2 defines key terms,
cy-gb	mae paragraff 2 yn diffinio termau allweddol,

en-gb	paragraph 3 describes the relief available to a charity that is a buyer in a land transaction and the circumstances in which it is available,
cy-gb	mae paragraff 3 yn disgrifio’r rhyddhad sydd ar gael i elusen sy’n brynwr mewn trafodiad tir ac o dan ba amgylchiadau y mae ar gael,

en-gb	paragraph 4 describes the circumstances where that relief is withdrawn,
cy-gb	mae paragraff 4 yn disgrifio’r amgylchiadau pan gaiff y rhyddhad ei dynnu’n ôl,

en-gb	paragraph 5 describes the relief available where a charity does not q ualify for relief under paragraph 3 but meets other criteria, and makes provision about the circumstances where such relief is withdrawn,
cy-gb	mae paragraff 5 yn disgrifio’r rhyddhad sydd ar gael pan na fo elusen yn gymwys i gael rhyddhad o dan baragraff 3 ond ei bod yn bodloni meini prawf eraill, ac yn gwneud darpariaeth yngln â’r amgylchiadau pan gaiff rhyddhad o’r fath ei dynnu’n ôl,

en-gb	paragraph 6 describes the relief available where at least one charity and at least one person who is not a charity are buyers under a land transaction,
cy-gb	mae paragraff 6 yn disgrifio’r rhyddhad sydd ar gael pan fo o leiaf un elusen ac o leiaf un person nad yw’n elusen yn brynwyr mewn trafodiad tir,

en-gb	paragraph 7 describes the circumstances where that relief is withdrawn,
cy-gb	mae paragraff 7 yn disgrifio’r amgylchiadau pan gaiff y rhyddhad hwnnw ei dynnu’n ôl,

en-gb	paragraph 8 describes the relief available where a charity does not q ualify for relief under paragraph 6 but meets other criteria, and makes provision about the circumstances where such relief is withdrawn, and
cy-gb	mae paragraff 8 yn disgrifio’r rhyddhad sydd ar gael pan na fo elusen yn gymwys i gael rhyddhad o dan baragraff 6 ond ei bod yn bodloni meini prawf eraill, ac yn gwneud darpariaeth yngln â’r amgylchiadau pan gaiff rhyddhad o’r fath ei dynnu’n ôl, a

en-gb	paragraph 9 makes provision about reliefs available for charitable trusts. 
cy-gb	mae paragraff 9 yn gwneud darpariaeth yngln â rhyddhadau sydd ar gael i ymddiriedolaethau elusennol.

en-gb	K e y ter m s
cy-gb	Termau allweddol

en-gb	2 (1) I n this Schedule, a charity (“C”) which is a buyer in a land transaction is a “ q ualifying charity”—
cy-gb	2 (1) Yn yr Atodlen hon, mae elusen (“E”) sy’n brynwr mewn trafodiad tir yn “elusen gymwys”—

en-gb	for the purposes of paragraphs 3, 4 and 5, if C intends to hold the whole of the sub j ect-matter of the transaction for q ualifying charitable purposes;
cy-gb	at ddibenion paragraffau 3, 4 a 5, os yw E yn bwriadu dal holl destun y trafodiad at ddibenion elusennol cymwys;

en-gb	for the purposes of paragraphs 6, 7 and 8 , if C intends to hold the whole of its undivided share of the sub j ect-matter of the transaction for q ualifying charitable purposes.
cy-gb	at ddibenion paragraffau 6, 7 ac 8, os yw E yn bwriadu dal ei holl gyfran anrhanedig o destun y trafodiad at ddibenion elusennol cymwys.

en-gb	(2) F or the purposes of this Schedule, C holds the sub j ect-matter of the transaction for ” q ualifying charitable purposes” if C holds it—
cy-gb	(2) At ddibenion yr Atodlen hon, mae E yn dal testun y trafodiad “at ddibenion elusennol cymwys” os yw E yn ei ddal—

en-gb	for use in furtherance of the charitable purposes of C or another charity, or
cy-gb	i’w ddefnyddio er mwyn hybu dibenion elusennol E neu elusen arall, neu

en-gb	as an investment from which the profits are applied to the charitable purposes of C.
cy-gb	fel buddsoddiad y defnyddir yr elw ohono at ddibenion elusennol E.

en-gb	(3) I n this Schedule—
cy-gb	(3) Yn yr Atodlen hon—

en-gb	(a) “charity” has the meaning given by Part 1 of Schedule 6 to the F inance Act 2010 (c. 
cy-gb	(a) mae i “elusen” yr ystyr a roddir i “charity” gan Ran 1 o Atodlen 6 i Ddeddf Cyllid 2 0 1 0 (p. 

en-gb	13), and
cy-gb	13), a

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 207 
cy-gb	207 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(b) “charitable purpose” has the meaning given by section 2 of the Charities Act 2011 (c. 
cy-gb	(b) mae i “diben elusennol” yr ystyr a roddir i “charitable purpose” gan adran 2 o Ddeddf Elusennau 2011 (p. 

en-gb	25).
cy-gb	25).

en-gb	(4) In this Schedule, in relation to C which is a buyer in a land transaction, a “dis q ualifying event” occurs when—
cy-gb	(4) Yn yr Atodlen hon, mewn perthynas ag E sy’n brynwr mewn trafodiad tir, ceir “digwyddiad datgymhwyso” pan fo—

en-gb	C ceases to be established for charitable purposes only, or
cy-gb	E yn peidio â bod yn sefydledig at ddibenion elusennol yn unig, neu

en-gb	the whole or any part of the sub j ect-matter of the transaction relieved from tax under this Schedule, or any interest or right derived from it, is used or held by C otherwise than for q ualifying charitable purposes.
cy-gb	holl destun neu unrhyw ran o destun y trafodiad a ryddheir rhag treth o dan yr Atodlen hon, neu unrhyw fuddiant neu hawl sy’n deillio ohono, yn cael ei ddefnyddio neu ei ddal gan E at ddibenion heblaw dibenion elusennol cymwys.

en-gb	T h e relief
cy-gb	Y rhyddhad

en-gb	3 (1) A land transaction is relieved from tax where the buyer is a q ualifying charity. 
cy-gb	3 (1) M ae trafodiad tir wedi ei ryddhau rhag treth pan fo’r prynwr yn elusen gymwys. 

en-gb	(2) B ut see paragraph 4 (withdrawal of relief).
cy-gb	(2) Ond gweler paragraff 4 (tynnu rhyddhad yn ôl).

en-gb	Wit h dra w al of c h arities relief
cy-gb	Tynnu rhyddhad elusennau yn ôl

en-gb	4 (1) This paragraph applies where—
cy-gb	4 (1) M ae’r paragraff hwn yn gymwys pan fo—

en-gb	a land transaction is relieved from tax under paragraph 3 (“the relieved transaction”),
cy-gb	trafodiad tir wedi ei ryddhau rhag treth o dan baragraff 3 (“y trafodiad a ryddheir”),

en-gb	a dis q ualifying event occurs in relation to a charity (“C”) which was the buyer under the relieved transaction, and
cy-gb	digwyddiad datgymhwyso mewn perthynas ag elusen (“E”) a oedd y prynwr yn y trafodiad a ryddheir, ac

en-gb	the dis q ualifying event occurs in the circumstances re q uired by sub-paragraphs (3) and (4).
cy-gb	y digwyddiad datgymhwyso o dan yr amgylchiadau sy’n ofynnol gan is-baragraffau (3) a (4).

en-gb	(2) Where this paragraph applies, relief under paragraph 3, or an appropriate proportion of it, is withdrawn and tax is chargeable (see sub-paragraph (5)).
cy-gb	(2) Pan fo’r paragraff hwn yn gymwys, caiff rhyddhad o dan baragraff 3 ei dynnu’n ôl, neu gyfran briodol ohono ei thynnu’n ôl, ac mae treth i’w chodi (gweler is-baragraff (5)).

en-gb	(3) The dis q ualifying event must occur—
cy-gb	(3) Rhaid i’r digwyddiad datgymhwyso fod—

en-gb	before the end of the period of 3 years beginning with the effective date of the relieved transaction, or
cy-gb	cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â’r dyddiad y mae’r trafodiad a ryddheir yn cael effaith, neu

en-gb	in pursuance of, or in connection with, arrangements made before the end of that period.
cy-gb	yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â hwy.

en-gb	(4) At the time of the dis q ualifying event C must hold a chargeable interest that—
cy-gb	(4) Ar adeg y digwyddiad datgymhwyso, rhaid i E ddal buddiant trethadwy—

en-gb	was ac q uired by C under the relieved transaction, or
cy-gb	a gaffaelwyd gan E o dan y trafodiad a ryddheir, neu

en-gb	that is derived from an interest so ac q uired.
cy-gb	sy’n deillio o fuddiant a gaffaelwyd felly.

en-gb	(5) The amount chargeable is the amount of tax that would have been chargeable but for paragraph 3 or, as the case may be, an appropriate proportion of that amount.
cy-gb	(5) Y swm sydd i’w godi yw swm y dreth a fyddai wedi bod i’w godi oni bai am baragraff 3 neu, yn ôl y digwydd, gyfran briodol o’r swm hwnnw.

en-gb	(6) An “appropriate proportion” means an appropriate proportion having regard to—
cy-gb	(6) 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	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 208 
cy-gb	208 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	Ch arit y not a qu alif y in g c h arit y
cy-gb	Elusen nad yw'n elusen gymwys

en-gb	5 (1) This paragraph applies where—
cy-gb	5 (1) Mae’r paragraff hwn yn gymwys—

en-gb	a land transaction is not relieved from tax under paragraph 3 because the buyer is not a q ualifying charity, but
cy-gb	pan na fo trafodiad tir wedi ei ryddhau rhag treth o dan baragraff 3 am nad yw’r prynwr yn elusen gymwys, ond

en-gb	the buyer is a charity (“C”) which intends to hold the greater part of the sub j ect-matter of the transaction for q ualifying charitable purposes.
cy-gb	bod y prynwyr yn elusen (“E”) sy’n bwriadu dal y rhan fwyaf o destun y trafodiad at ddibenion elusennol cymwys.

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

en-gb	paragraphs 3 and 4 have effect as if C were a q ualifying charity, but
cy-gb	mae paragraffau 3 a 4 yn cael effaith fel pe bai E yn elusen gymwys, ond

en-gb	for the purposes of paragraph 4, “dis q ualifying event” includes the following if they are made otherwise than in furtherance of C's charitable purpose—
cy-gb	at ddibenion paragraff 4, 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) I n relation to a transfer or grant that, by virtue of sub-paragraph (2)(b), is a dis q ualifying event for the purposes of paragraph 4—
cy-gb	(3) Mewn perthynas â throsglwyddiad neu les a roddir sydd, yn rhinwedd is-baragraff (2) (b), yn ddigwyddiad datgymhwyso at ddibenion paragraff 4—

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

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

en-gb	(4) The modifications to paragraph 4 are—
cy-gb	(4) Yr addasiadau i baragraff 4 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 (6)(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 (6)(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 (6) is to have effect as if paragraph (b) were omitted.
cy-gb	mae is-baragraff (6) 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 ystyr ag a roddir yn yr Atodlen honno.

en-gb	J oint pu rc h ase b y qu alif y in g c h arit y and anot h er p erson: 
cy-gb	Pryniant ar y cyd gan elusen gymwys a pherson arall: 

en-gb	p artial relief 
cy-gb	rhyddhad rhannol

en-gb	6 (1) This paragraph applies where—
cy-gb	6 (1) Mae’r paragraff hwn yn gymwys—

en-gb	there are two or more buyers under a land transaction,
cy-gb	pan fo dau brynwr neu ragor mewn trafodiad tir,

en-gb	the buyers ac q uire the sub j ect-matter of the transaction as tenants in common, and
cy-gb	pan fo’r prynwyr yn caffael testun y trafodiad fel tenantiaid ar y cyd, ac

en-gb	at least one of the buyers is a q ualifying charity and at least one of the buyers is another person who is not a q ualifying charity.
cy-gb	pan fo o leiaf un o’r prynwyr yn elusen gymwys ac o leiaf un o’r prynwyr yn berson arall nad yw’n elusen gymwys.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 209 
cy-gb	209 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	The tax chargeable in respect of the transaction is reduced by the amount of the relief under sub-paragraph (3) (but see paragraph 7 (withdrawal of partial relief)).
cy-gb	Caiff y dreth a godir mewn cysylltiad â’r trafodiad ei gostwng yn ôl swm y rhyddhad o dan is-baragraff (3) (ond gweler paragraff 7 (tynnu rhyddhad rhannol yn ôl)).

en-gb	The relief is e q ual to the relevant proportion of the tax that would, ignoring paragraph 3, otherwise have been chargeable in respect of the transaction.
cy-gb	M ae’r rhyddhad yn gyfwerth â’r gyfran berthnasol o’r dreth y byddid wedi ei chodi fel arall, gan anwybyddu paragraff 3, mewn cysylltiad â’r trafodiad. 

en-gb	The “relevant proportion”, in the case of a q ualifying charity, is the lower of P1 and P2, where—
cy-gb	Yn achos elusen gymwys, “y gyfran berthnasol” yw’r isaf o C1 a C2, pan fo—

en-gb	P1 is the proportion of the sub j ect-matter of the transaction that is ac q uired by all the q ualifying charities that are buyers under the transaction (in aggregate);
cy-gb	C1 y gyfran o destun y trafodiad a gaffaelir gan yr holl elusennau cymwys sy’n brynwyr o dan y trafodiad (gyda’i gilydd);

en-gb	P2 is the proportion of the chargeable consideration for the transaction that is given by all the q ualifying charities that are buyers under the transaction (in aggregate).
cy-gb	C2 y gyfran o’r gydnabyddiaeth drethadwy ar gyfer y trafodiad a roddir gan yr holl elusennau cymwys sy’n brynwyr o dan y trafodiad (gyda’i gilydd).

en-gb	Wit h dra w al of p artial relief
cy-gb	Tynnu rhyddhad rhannol yn ôl

en-gb	7 (1) This paragraph applies where—
cy-gb	7 (1) M ae’r paragraff hwn yn gymwys pan fo—

en-gb	a land transaction is relieved from tax under paragraph 6 (“the relieved transaction”),
cy-gb	trafodiad tir wedi ei ryddhau rhag treth o dan baragraff 6 (“y trafodiad a ryddheir”),

en-gb	a dis q ualifying event occurs in relation to a charity (“C”) which was the buyer under the relieved transaction, and
cy-gb	digwyddiad datgymhwyso mewn perthynas ag elusen (“E”) a oedd y prynwr yn y trafodiad a ryddheir, a

en-gb	the dis q ualifying event occurs in the circumstances re q uired by sub-paragraphs (3) and (4).
cy-gb	y digwyddiad datgymhwyso o dan yr amgylchiadau sy’n ofynnol gan is-baragraffau (3) a (4).

en-gb	(2) Where this paragraph applies, C ' s portion of the relief, or an appropriate proportion of C ' s portion of that relief, is withdrawn and tax is chargeable in accordance with this paragraph (see sub-paragraph (5)).
cy-gb	(2) Pan fo’r paragraff hwn yn gymwys, caiff rhan E o’r rhyddhad, neu gyfran briodol o ran E o’r rhyddhad hwnnw, ei thynnu’n ôl ac mae treth i’w chodi yn unol â’r paragraff hwn (gweler is-baragraff (5)).

en-gb	(3) The dis q ualifying event must occur—
cy-gb	(3) Rhaid i’r digwyddiad datgymhwyso fod—

en-gb	before the end of the period of 3 years beginning with the effective date of the relieved transaction, or
cy-gb	cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â’r dyddiad y mae’r trafodiad a ryddheir yn cael effaith, neu

en-gb	in pursuance of, or in connection with, arrangements made before the end of that period.
cy-gb	yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â hwy.

en-gb	(4) At the time of the dis q ualifying event, C must hold a chargeable interest that—
cy-gb	(4) Ar adeg y digwyddiad datgymhwyso, rhaid i E ddal buddiant trethadwy—

en-gb	was ac q uired by C under the relieved transaction, or
cy-gb	a gaffaelwyd gan E o dan y trafodiad a ryddheir, neu

en-gb	is derived from an interest so ac q uired.
cy-gb	sy’n deillio o fuddiant a gaffaelwyd felly.

en-gb	(5) The amount chargeable is e q ual to C ' s portion of the relief or, as the case may be, the appropriate proportion of C ' s portion of the relief.
cy-gb	(5) M ae’r swm trethadwy yn gyfwerth â rhan E o’r rhyddhad neu, yn ôl y digwydd, y gyfran briodol o ran E o’r rhyddhad.

en-gb	(6) C ' s portion of the relief depends on whether P1 or P2 was lower in the calculation under paragraph 6.
cy-gb	(6) M ae rhan E o’r rhyddhad yn dibynnu ar ba un ai C1 neu C2 oedd isaf yn y cyfrifiad o dan baragraff 6.

en-gb	(7) f P1 was lower, C ' s portion of the relief is e q ual to—
cy-gb	(7) Os C1 oedd isaf, mae rhan E o’r rhyddhad yn gyfwerth â— 

en-gb	X R 
cy-gb	C x Rh

en-gb	F igure 14 
cy-gb	Ffigwr 14 

en-gb	where—
cy-gb	pan fo—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 210 
cy-gb	210 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	p1 is the proportion of the sub j ect-matter of the transaction that was ac q uired by C under the transaction;
cy-gb	c1 y gyfran o destun y trafodiad a gaffaelwyd gan E o dan y trafodiad;

en-gb	P1 has the same meaning as in paragraph 6(4); 
cy-gb	C1 â’r un ystyr ag ym mharagraff 6(4); 

en-gb	R is the amount of the relief.
cy-gb	Rh yn swm y rhyddhad.

en-gb	( 8 ) f P2 was lower, C ' s portion of the relief is e q ual to—
cy-gb	(8) Os C2 oedd isaf, mae rhan E o’r rhyddhad yn gyfwerth â—

en-gb	x R 
cy-gb	C x Rh 

en-gb	F igure 15 
cy-gb	Ffigwr 15 

en-gb	where—
cy-gb	pan fo—

en-gb	p2 is the proportion of chargeable consideration for the transaction that was given by C;
cy-gb	c2 y gyfran o’r gydnabyddiaeth drethadwy ar gyfer y trafodiad a roddwyd gan E;

en-gb	P2 has the same meaning as in paragraph 6(4); 
cy-gb	C2 â’r un ystyr ag ym mharagraff 6(4); 

en-gb	R is the amount of the relief.
cy-gb	Rh yn swm y rhyddhad.