en-gb	(1) Any power to make regulations under this Act—
cy-gb	(1) Mewn perthynas ag unrhyw b * er i wneud rheoliadau o dan y Ddeddf hon—

en-gb	must be exercised by statutory instrument, and
cy-gb	rhaid ei arfer drwy offeryn statudol, a

en-gb	includes power to make different provision for different purposes.
cy-gb	mae’n cynnwys p * er i wneud darpariaeth wahanol at ddibenion gwahanol.

en-gb	(2) A statutory instrument containing regulations made under any of the following provisions may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the N ational Assembly for Wales—
cy-gb	(2) Ni chaniateir gwneud offeryn statudol sy’n cynnwys rheoliadau a wneir o dan unrhyw un neu ragor o’r darpariaethau a ganlyn oni bai bod drafft o’r offeryn wedi ei osod gerbron Cynulliad Cenedlaethol Cymru a’i gymeradwyo drwy benderfyniad ganddo—

en-gb	section 5(4) (exempt interests);
cy-gb	adran 5(4) (buddiannau esempt);

en-gb	section 1 8 (2) (chargeable consideration);
cy-gb	adran 18(2) (cydnabyddiaeth drethadwy);

en-gb	section 24(11) (higher rates residential property transactions);
cy-gb	adran 24(11) (trafodiadau eiddo preswyl cyfraddau uwch);

en-gb	section 30(6) (reliefs);
cy-gb	adran 30(6) (rhyddhadau);

en-gb	section 33(7) (companies);
cy-gb	adran 33(7) (cwmnIau);

en-gb	section 34(6) (unit trusts);
cy-gb	adran 34(6) (cynlluniau ymddiriedolaeth unedau);

en-gb	section 35(1) (open-ended investment companies);
cy-gb	adran 35(1) (cwmnIau buddsoddi penagored);

en-gb	section 36( 8 ) (co-ownership authorised contractual schemes);
cy-gb	adran 36(8) (cynllun contractiol awdurdodedig cyfberchnogaeth);

en-gb	section 41(2) (partnerships);
cy-gb	adran 41(2) (partneriaethau);

en-gb	section 42(2) (trusts);
cy-gb	adran 42(2) (ymddiriedolaethau);

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 50 
cy-gb	50 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	section 46(10) (thresholds for notifiable transactions);
cy-gb	adran 46(10) (trothwyon ar gyfer trafodiadau hysbysadwy);

en-gb	section 47(5) (late payment interest start date);
cy-gb	adran 47(5) (dyddiad dechrau llog taliadau hwyr);

en-gb	section 49(5) (late payment interest start date);
cy-gb	adran 49(5) (dyddiad dechrau llog taliadau hwyr);

en-gb	section 52(1) (period within which returns must be made);
cy-gb	adran 52(1) (y cyfnod y mae’n rhaid dychwelyd ffurflen dreth o’i fewn);

en-gb	section 64(1) (regulations about deferral of tax);
cy-gb	adran 64(1) (rheoliadau ynghylch gohirio treth);

en-gb	section 72(10) (residential property);
cy-gb	adran 72(10) (eiddo preswyl);

en-gb	paragraph 7 of Schedule 3 (exempt transactions);
cy-gb	paragraff 7 o Atodlen 3 (trafodiadau esempt);

en-gb	paragraph 27(2) of Schedule 6 (charging tax on rent element of residential leases);
cy-gb	paragraff 27(2) o Atodlen 6 (codi treth ar elfen rent lesoedd preswyl);

en-gb	paragraph 32 of that Schedule (temporal discount rate for leases);
cy-gb	paragraff 32 o’r Atodlen honno (cyfradd disgownt amser ar gyfer lesoedd);

en-gb	paragraph 36(1)(b) of that Schedule (specified amount of relevant rent);
cy-gb	paragraff 36(1)(b) o’r Atodlen honno (swm penodedig o rent perthnasol);

en-gb	paragraph 37 of that Schedule (power to amend or repeal paragraphs 34 to 36);
cy-gb	paragraff 37 o’r Atodlen honno (p*er i ddiwygio neu ddiddymu paragraffau 34 i 36);

en-gb	paragraph 6(7) of Schedule 13 (multiple dwellings relief : 
cy-gb	paragraff 6(7) o Atodlen 13 (rhyddhad anheddau lluosog : 

en-gb	minimum percentage of tax attributable to dwellings);
cy-gb	y ganran isaf o dreth sydd i’w phriodoli i anheddau);

en-gb	paragraph 3 of Schedule 17 (ac q uisition relief : 
cy-gb	paragraff 3 o Atodlen 17 (rhyddhad caffael : 

en-gb	proportion of tax relieved).
cy-gb	cyfran y dreth a ryddheir).

en-gb	Any other statutory instrument containing regulations made under this Act (except an instrument mentioned in subsection (4)) is sub j ect to annulment in pursuance of a resolution of the N ational Assembly for Wales.
cy-gb	M ae unrhyw offeryn statudol arall sy’n cynnwys rheoliadau a wneir o dan y Ddeddf hon (ac eithrio offeryn a grybwyllir yn is-adran (4)) yn ddarostyngedig i’w ddiddymu yn unol â phenderfyniad Cynulliad Cenedlaethol Cymru. 

en-gb	Subsection (3) does not apply to a statutory instrument containing any of the following—
cy-gb	Nid yw is-adran (3) yn gymwys i offeryn statudol sy’n cynnwys unrhyw un neu ragor o’r canlynol—

en-gb	regulations made under section 24(1) or paragraph 27(4) or 2 8 (1) of Schedule 6 (regulations about tax rates and bands);
cy-gb	rheoliadau a wneir o dan adran 24(1) neu baragraff 27(4) neu 28(1) o Atodlen 6 (rheoliadau ynghylch cyfraddau treth a bandiau treth);

en-gb	regulations made under section 7 8 to which subsection (3) of that section applies.
cy-gb	rheoliadau a wneir o dan adran 78 y mae is-adran (3) o’r adran honno yn gymwys iddynt.

en-gb	80 Cro w n app l ication
cy-gb	80 Cymhwyso i'r Goron

en-gb	This Act binds the Crown.
cy-gb	M ae’r Ddeddf hon yn rhwymo’r Goron. 

en-gb	B ut see paragraph 2 of Schedule 3 (which exempts land transactions from charge where the buyer is a specified Crown body). 
cy-gb	Ond gweler paragraff 2 o Atodlen 3 (sy’n esemptio trafodiadau tir rhag codi treth arnynt pan fo’r prynwr yn un o gyrff penodedig y Goron).

en-gb	And nothing in Chapter 2 of Part 6 (liability for and payment of tax) affects the operation of sections 8 and 9 of the Crown Private E states Act 1 8 62 (c. 
cy-gb	Ac nid oes unrhyw beth ym M hennod 2 o Ran 6 (atebolrwydd ar gyfer treth a thalu treth) yn effeithio ar weithrediad adrannau 8 a 9 o Ddeddf Ystadau Preifat y Goron 1862 (p. 

en-gb	37).
cy-gb	37).

en-gb	Subsection (1) does not make the Crown liable to prosecution for an offence.
cy-gb	Nid yw is-adran (1) yn gwneud y Goron yn agored i’w herlyn am drosedd.

en-gb	81 Coming into force
cy-gb	81 Dod i rym

en-gb	This Part (except section 76 and Schedule 23) comes into force on the day after the day on which this Act receives R oyal Assent.
cy-gb	Daw’r Rhan hon (ac eithrio adran 76 ac Atodlen 23) i rym ar y diwrnod ar ôl y diwrnod y mae’r Ddeddf hon yn cael y Cydsyniad Brenhinol.

en-gb	The remaining provisions of this Act come into force on such day as the Welsh Ministers may appoint by order made by statutory instrument.
cy-gb	Daw gweddill darpariaethau’r Ddeddf hon i rym ar unrhyw ddiwrnod y caiff Gweinidogion Cymru ei bennu drwy orchymyn a wneir drwy offeryn statudol.

en-gb	An order under subsection (2) may appoint different days for different purposes.
cy-gb	Caiff gorchymyn o dan adran (2) bennu diwrnodau gwahanol at ddibenion gwahanol.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 51 
cy-gb	51 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	82 Sh ort tit l e
cy-gb	82 Enw byr

en-gb	The short title of this Act is the L and Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.
cy-gb	Enw byr y Ddeddf hon yw Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 52 
cy-gb	52 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 1
cy-gb	ATODLEN 1

en-gb	(as introd u ced by section 1(2))
cy-gb	(a gyflwynir gan adran 1(2))

en-gb	OVERVIE W O F SC HE D ULE S 
cy-gb	TROSOLWG O’R ATODLENNI 

en-gb	The Schedules to this Act are arranged as follows—
cy-gb	Mae’r Atodlenni i’r Ddeddf hon wedi eu trefnu fel a ganlyn—

en-gb	(a) Schedules 2 to 4 comprise a group of Schedules which make provision related to the key concepts of land transaction tax—
cy-gb	(a) mae Atodlenni 2 i 4 yn grp o Atodlenni sy’n gwneud darpariaeth sy’n ymwneud â phrif gysyniadau’r dreth trafodiadau tir—

en-gb	Schedule 2 sets out how this Act applies to pre-completion transactions;
cy-gb	mae Atodlen 2 yn nodi sut y mae’r Ddeddf hon yn gymwys i drafodiadau cyn-gwblhau;

en-gb	Schedule 3 specifies certain transactions which are exempt from a charge to the tax;
cy-gb	mae Atodlen 3 yn pennu trafodiadau penodol sy’n esempt rhag codi’r dreth arnynt;

en-gb	Schedule 4 makes detailed provision about what counts as chargeable consideration for a land transaction;
cy-gb	mae Atodlen 4 yn gwneud darpariaeth fanwl ynghylch yr hyn sy’n cyfrif fel cydnabyddiaeth drethadwy ar gyfer trafodiad tir;

en-gb	(b) Schedule 5 makes provision about higher rates residential property transactions;
cy-gb	(b) mae Atodlen 5 yn gwneud darpariaeth ynghylch trafodiadau eiddo preswyl cyfraddau uwch;

en-gb	(c) Schedule 6 makes provision about the application of this Act to leases;
cy-gb	(c) mae Atodlen 6 yn gwneud darpariaeth ynghylch cymhwyso’r Ddeddf hon i lesoedd;

en-gb	(d) Schedules 7 and 8 comprise a group of Schedules making provision about the application of this Act to certain entities, specifically partnerships (Schedule 7) and trusts (Schedule 8 );
cy-gb	(d) mae Atodlenni 7 a 8 yn grp o Atodlenni sy’n gwneud darpariaeth ynghylch cymhwyso’r Ddeddf hon i endidau penodol, sef partneriaethau (Atodlen 7) ac ymddiriedolaethau (Atodlen 8) yn benodol;

en-gb	(e) Schedules 9 to 22 comprise a group of Schedules which make provision about reliefs available from the tax;
cy-gb	(e) mae Atodlenni 9 i 22 yn grp o Atodlenni sy’n gwneud darpariaeth ynghylch rhyddhadau sydd ar gael rhag y dreth;

en-gb	(f) Schedule 23 makes amendments to TCMA.
cy-gb	(f) mae Atodlen 23 yn gwneud diwygiadau i DCRhT.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 53 
cy-gb	53 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 2
cy-gb	ATOD L EN 2

en-gb	(as introd u ced by section 13)
cy-gb	(a gyflwynir gan adran 13)

en-gb	P RE -C O MP LE T ION T R A N SACT ION S
cy-gb	TRAFODIADAU CYN-GWB L HAU

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

en-gb	IN T RO D U CT ION A N D KEY C ON C E PTS 
cy-gb	RHAGARWEINIAD A CHYSYNIADAU A LL WEDDO L 

en-gb	O vervie w
cy-gb	Trosolwg

en-gb	1 (1) This Schedule makes provision about the application of this Act (in particular section 10 (contract and transfer)) to pre-completion transactions (the meaning of which is set out in paragraph 3).
cy-gb	1 (1) Mae’r Atodlen hon yn gwneud darpariaeth ynghylch cymhwyso’r Ddeddf hon (adran 10 (contract a throsglwyddo) yn benodol) i drafodiadau cyn-gwblhau (nodir ystyr hynny ym mharagraff 3).

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

en-gb	this Part makes introductory provisions setting out the circumstances where this Schedule applies (paragraph 2) and explaining the meaning of “pre-completion transaction” and other key terms referred to in the Schedule;
cy-gb	mae’r Rhan hon yn gwneud darpariaethau rhagarweiniol sy’n nodi’r amgylchiadau pan fo’r Atodlen hon yn gymwys (paragraff 2) ac yn esbonio ystyr “trafodiad cyn-gwblhau” a thermau allweddol eraill y cyfeirir atynt yn yr Atodlen;

en-gb	Part 2 sets out how this Act applies in cases where the pre-completion transaction is an assignment of rights (the meaning of which is set out in paragraph 6);
cy-gb	mae Rhan 2 yn nodi sut y mae’r Ddeddf hon yn gymwys mewn achosion pan fo’r trafodiad cyn-gwblhau yn achos o aseinio hawliau (nodir ystyr hynny ym mharagraff 6);

en-gb	Part 3 sets out how this Act applies in cases involving free-standing transfers (the meaning of which is set out in paragraph 12);
cy-gb	mae Rhan 3 yn nodi sut y mae’r Ddeddf hon yn gymwys mewn achosion sy’n ymwneud â throsglwyddiadau annibynnol (nodir ystyr hynny ym mharagraff 12);

en-gb	Part 4 provides for a special rule (“the minimum consideration rule”) which applies to determine the consideration given in cases where the parties in relation to a pre-completion transaction are connected or are otherwise not acting at arm's length;
cy-gb	mae Rhan 4 yn darparu ar gyfer rheol arbennig (“rheol isafswm y gydnabyddiaeth”) sy’n gymwys i bennu’r gydnabyddiaeth a roddir mewn achosion pan fo’r partIon i drafodiad cyn-gwblhau yn gysylltiedig â’i gilydd neu fel arall heb fod yn gweithredu hyd braich;

en-gb	Part 5 provides for relief to be available to certain buyers in cases where certain pre-completion transactions are entered into;
cy-gb	mae Rhan 5 yn darparu i ryddhad fod ar gael i brynwyr penodol mewn achosion pan ymrwymir i drafodiadau cyn-gwblhau penodol;

en-gb	(f) Part 6 makes some general interpretative provisions.
cy-gb	(f) mae Rhan 6 yn gwneud rhai darpariaethau dehongli cyffredinol.

en-gb	A pp lication of t h is S c h ed u le
cy-gb	Cymhwyso'r Atodlen hon

en-gb	2 (1) This Schedule applies where—
cy-gb	2 (1) Mae’r Atodlen hon yn gymwys pan fo—

en-gb	a person (“the original buyer”) enters into a contract (“the original contract”) for the ac q uisition by the original buyer of a chargeable interest under which the ac q uisition is to be completed by a transfer, and
cy-gb	person (“y prynwr gwreiddiol”) yn ymrwymo i gontract (“y contract gwreiddiol”) ar gyfer caffael buddiant trethadwy gan y prynwr gwreiddiol y mae’r caffaeliad oddi tano i’w gwblhau drwy drosglwyddiad, a

en-gb	there is a pre-completion transaction.
cy-gb	trafodiad cyn-gwblhau.

en-gb	The reference in sub-paragraph (1)(a) to a contract does not include a contract that is an assignment of rights in relation to another contract.
cy-gb	Nid yw’r cyfeiriad yn is-baragraff (1)(a) at gontract yn cynnwys contract sy’n aseinio hawliau mewn perthynas â chontract arall.

en-gb	F or any one contract for the ac q uisition of a chargeable interest there is only one original buyer (and for the purposes of this Schedule j oint original buyers are to be treated as one original buyer). 
cy-gb	Ar gyfer unrhyw un contract i gaffael buddiant trethadwy nid oes ond un prynwr gwreiddiol (ac at ddibenion yr Atodlen hon mae cydbrynwyr gwreiddiol i’w trin fel un prynwr gwreiddiol).

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 54 
cy-gb	54 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(4) This Schedule does not apply where paragraph 21 of Schedule 6 (assignment of agreement for lease) applies (and accordingly, despite paragraph 3, the assignment of an agreement for lease is not a pre-completion transaction).
cy-gb	(4) Nid yw’r Atodlen hon yn gymwys pan fo paragraff 21 o Atodlen 6 (aseinio cytundeb ar gyfer les) yn gymwys (ac yn unol â hynny, er gwaethaf paragraff 3, nid yw aseinio cytundeb ar gyfer les yn drafodiad cyn-gwblhau).

en-gb	M eanin g of " p re-co mp letion transaction" 
cy-gb	Ystyr "trafodiad cyn - gwblhau"

en-gb	3 (1) A transaction is a pre-completion transaction if—
cy-gb	3 (1) M ae trafodiad yn drafodiad cyn-gwblhau—

en-gb	as a result of the transaction a person other than the original buyer (“the transferee”) becomes entitled to call for a transfer to the transferee of the whole or part of the sub j ect-matter of the original contract, and
cy-gb	os, o ganlyniad i’r trafodiad, yw person ac eithrio’r prynwr gwreiddiol (“y trosglwyddai”) yn cael yr hawl i alw am drosglwyddo i’r trosglwyddai holl destun y contract gwreiddiol neu ran ohono, a

en-gb	immediately before the transaction took place a person (other than the transferee but not necessarily the original buyer) was entitled under the original contract to call for a transfer of the whole or that part of that sub j ect-matter.
cy-gb	os, yn union cyn i’r trafodiad ddigwydd, oedd gan berson (ac eithrio’r trosglwyddai ond nid o reidrwydd y prynwr gwreiddiol) yr hawl o dan y contract gwreiddiol i alw am drosglwyddo’r holl destun hwnnw neu’r rhan honno ohono.

en-gb	A transaction that gives effect to a person's ac q uisition of the whole or part of the sub j ect-matter of the original contract is not a pre-completion transaction.
cy-gb	Nid yw trafodiad sy’n rhoi effaith i gaffael gan berson holl destun y contract gwreiddiol neu ran ohono yn drafodiad cyn-gwblhau.

en-gb	The grant or assignment of an option is not a pre-completion transaction.
cy-gb	Nid yw rhoi nac aseinio opsiwn yn drafodiad cyn-gwblhau.

en-gb	The fact that a transaction has the effect of discharging the original contract does not prevent that transaction from being a pre-completion transaction.
cy-gb	Nid yw’r ffaith fod trafodiad yn cael yr effaith o gyflawni’r contract gwreiddiol yn rhwystro’r trafodiad hwnnw rhag bod yn drafodiad cyn-gwblhau.

en-gb	O t h er k e y ter m s 
cy-gb	Termau allweddol eraill

en-gb	4 (1) In this Schedule, references to part of the sub j ect-matter of the original contract—
cy-gb	4 (1) Yn yr Atodlen hon, mae cyfeiriadau at ran o destun y contract gwreiddiol—

en-gb	are to a chargeable interest that is the same as the chargeable interest referred to in paragraph 2(1)(a) except that it relates to part only of the land concerned, and
cy-gb	yn gyfeiriadau at fuddiant trethadwy sydd yr un fath â’r buddiant trethadwy y cyfeirir ato ym mharagraff 2(1)(a) ac eithrio ei fod yn ymwneud â rhan o’r tir o dan sylw yn unig, a

en-gb	also include, so far as is appropriate, interests or rights appurtenant or pertaining to the chargeable interest.
cy-gb	hefyd yn cynnwys, i’r graddau y bo’n briodol, fuddiannau neu hawliau sy’n perthyn i’r buddiant trethadwy neu’n ymwneud ag ef.

en-gb	(2) In this Schedule, “the transferor”, in relation to a pre-completion transaction, means a party to the pre-completion transaction who immediately before the pre-completion transaction took place was entitled to call for a transfer of (what became) the sub j ect-matter of the pre-completion transaction.
cy-gb	(2) Yn yr Atodlen hon, ystyr “y trosglwyddwr”, mewn perthynas â thrafodiad cyn-gwblhau, yw parti i’r trafodiad cyn-gwblhau yr oedd ganddo, yn union cyn i’r trafodiad cyn-gwblhau ddigwydd, yr hawl i alw am drosglwyddo testun y trafodiad cyn-gwblhau (fel y daeth i fod).

en-gb	(3) R eferences in this Schedule to the “sub j ect-matter” of a pre-completion transaction—
cy-gb	(3) M ae cyfeiriadau yn yr Atodlen hon at “testun” trafodiad cyn-gwblhau—

en-gb	are to the chargeable interest the transfer of which the transferee is entitled to call for as a result of the pre-completion transaction, and
cy-gb	yn gyfeiriadau at y buddiant trethadwy y mae gan y trosglwyddai yr hawl i alw am ei drosglwyddo o ganlyniad i’r trafodiad cyn-gwblhau, a

en-gb	also include, so far as is appropriate, interests or rights appurtenant or pertaining to the chargeable interest.
cy-gb	hefyd yn cynnwys, i’r graddau y bo’n briodol, fuddiannau neu hawliau sy’n perthyn i’r buddiant trethadwy neu’n ymwneud ag ef.

en-gb	Tax not c h ar g ed on transferee b y reason of t h e p re-co mp letion transaction
cy-gb	Ni chodir treth ar drosglwyddai oherwydd y trafodiad cyn - gwblhau

en-gb	5 The transferee is not regarded as entering into a land transaction only by reason of the
cy-gb	5 Nid ystyrir bod y trosglwyddai yn ymrwymo i drafodiad tir oherwydd y trafodiad cyn-

en-gb	pre-completion transaction.
cy-gb	gwblhau yn unig.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 55 
cy-gb	55 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

en-gb	P RE -C O MP LE T ION T R A N SACT ION S W HI C H A RE ASS IGN M EN TS OF RIGH TS P re-co mp letion transactions wh ic h are assi g n m ents of ri gh ts 
cy-gb	TRAFODIADAU CYN-GWBLHAU SY’N ASEINIO HAWLIAU Trafodiadau cyn-gwblhau sy'n aseinio hawliau 

en-gb	6 A pre-completion transaction is an “assignment of rights” if the entitlement of the
cy-gb	6 M ae trafodiad cyn-gwblhau yn “aseinio hawliau” os yw hawl y trosglwyddai y cyfeirir

en-gb	transferee referred to in paragraph 3(1)(a) is an entitlement to exercise rights under the original contract.
cy-gb	ati ym mharagraff 3(1)(a) yn hawl i arfer hawliau o dan y contract gwreiddiol.

en-gb	Assi g n m ents of ri gh ts: 
cy-gb	Aseinio hawliau: 

en-gb	a pp lication of r u les a b o u t co mp letion and consideration
cy-gb	cymhwyso rheolau ynghylch cwblhau a chydnabyddiaeth

en-gb	7 (1) This paragraph applies if the pre-completion transaction is an assignment of rights.
cy-gb	7 (1) M ae’r paragraff hwn yn gymwys os yw’r trafodiad cyn-gwblhau yn achos o aseinio hawliau.

en-gb	(2) I f the sub j ect-matter of the original contract is transferred to the transferee, the transfer is taken to be the completion of the original contract (despite section 10 and in particular subsection (10)(a) of that section).
cy-gb	(2) Os trosglwyddir testun y contract gwreiddiol i’r trosglwyddai, cymerir mai’r trosglwyddiad yw cwblhau’r contract gwreiddiol (er gwaethaf adran 1 0 ac is-adran (1 0 ) (a) o’r adran honno yn benodol).

en-gb	(3) Sub-paragraphs (4) to ( 8 ) apply if—
cy-gb	(3) M ae is-baragraffau (4) i (8) yn gymwys—

en-gb	the sub j ect-matter of the original contract is transferred to the transferee, or
cy-gb	os trosglwyddir testun y contract gwreiddiol i’r trosglwyddai, neu

en-gb	the original contract is substantially performed by the transferee.
cy-gb	os yw’r contract gwreiddiol wedi ei gyflawni’n sylweddol gan y trosglwyddai.

en-gb	(4) The transferee is taken to be the buyer in the land transaction effected as mentioned in section 10(3), or treated as effected under section 10(4).
cy-gb	(4) Cymerir mai’r trosglwyddai yw’r prynwr yn y trafodiad tir y rhoddir effaith iddo fel a grybwyllir yn adran 1 0 (3), neu y caiff ei drin fel bod effaith wedi ei rhoi iddo o dan adran 1 0 (4).

en-gb	(5) F or the purpose of determining the chargeable consideration for that land transaction, the land transaction is taken to give effect to a contract the consideration under which is the consideration paid or provided by the transferee or a person connected with the transferee—
cy-gb	(5) At ddiben pennu’r gydnabyddiaeth drethadwy ar gyfer y trafodiad tir hwnnw, cymerir bod y trafodiad tir yn rhoi effaith i gontract y mae’r gydnabyddiaeth oddi tano y gydnabyddiaeth a dalwyd neu a ddarparwyd gan y trosglwyddai neu gan berson sy’n gysylltiedig â’r trosglwyddai—

en-gb	for the sub j ect-matter of the original contract, and
cy-gb	ar gyfer testun y contract gwreiddiol, a

en-gb	for the assignment of rights.
cy-gb	ar gyfer aseinio’r hawliau.

en-gb	(6) Paragraph 1 of Schedule 4 (chargeable consideration: 
cy-gb	(6) M ae paragraff 1 o Atodlen 4 (cydnabyddiaeth drethadwy: 

en-gb	money or money's worth) has effect accordingly but sub j ect to sub-paragraphs (7) and ( 8 ) of this paragraph.
cy-gb	arian neu gyfwerth ariannol) yn cael effaith yn unol â hynny ond yn ddarostyngedig i is-baragraffau (7) ac (8) o’r paragraff hwn.

en-gb	(7) This paragraph does not allow any amount of consideration given by a person to be counted twice in determining the chargeable consideration.
cy-gb	(7) Nid yw’r paragraff hwn yn caniatáu i unrhyw swm o gydnabyddiaeth a roddir gan berson gael ei gyfrif ddwywaith wrth bennu’r gydnabyddiaeth drethadwy.

en-gb	( 8 ) I n any case where there is a relevant connection between the parties as mentioned in paragraph 15(2) (minimum consideration rule), the chargeable consideration for the land transaction mentioned in sub-paragraph (4) of this paragraph is calculated (regardless of whether the consideration is taken to be the amount in paragraph (a), (b) or (c) of paragraph 15(2)) as if in paragraph 1 of Schedule 4 the words “or a person connected with the buyer” were omitted.
cy-gb	(8) M ewn unrhyw achos pan fo cysylltiad perthnasol rhwng y partIon fel a grybwyllir ym mharagraff 15(2) (rheol isafswm y gydnabyddiaeth), cyfrifir y gydnabyddiaeth drethadwy ar gyfer y trafodiad tir a grybwyllir yn is-baragraff (4) o’r paragraff hwn (ni waeth pa un a cymerir mai’r gydnabyddiaeth yw’r swm ym mharagraff (a), (b) neu (c) o baragraff 15(2)) fel pe bai’r geiriau “neu gan berson sy’n gysylltiedig â’r prynwr” ym mharagraff 1 o Atodlen 4 wedi eu hepgor.

en-gb	(9) The original contract is to be taken to be “substantially performed by the transferee”where a land transaction is treated as effected under section 10(4) by reason of—
cy-gb	(9) Cymerir bod y contract gwreiddiol “wedi ei gyflawni’n sylweddol gan y trosglwyddai” pan fo trafodiad tir yn cael ei drin fel pe bai effaith wedi ei rhoi iddo o dan adran 1 0 (4) oherwydd—

en-gb	(a) the transferee under the assignment of rights, or a person connected with the transferee, taking possession of the whole, or substantially the whole, of the sub j ect-matter of the original contract,
cy-gb	(a) bod y trosglwyddai o dan yr aseinio hawliau, neu berson sy’n gysylltiedig â’r trosglwyddai, yn cymryd meddiant o holl destun y contract gwreiddiol, neu’r holl destun hwnnw i raddau helaeth,

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 56
cy-gb	56 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)

en-gb	a substantial amount of the consideration being paid or provided by the transferee or a person connected with the transferee, or
cy-gb	bod cyfran helaeth o’r gydnabyddiaeth wedi ei thalu neu ei darparu gan y trosglwyddai neu gan berson sy’n gysylltiedig â’r trosglwyddai, neu

en-gb	consideration paid or provided by the transferee, or a person connected with the transferee, amounting, when taken together with consideration paid or provided by another person, to a substantial amount of the consideration.
cy-gb	bod cydnabyddiaeth a delir neu a ddarperir gan y trosglwyddai, neu berson sy’n gysylltiedig â’r trosglwyddai, wrth ei chymryd gyda’r gydnabyddiaeth a delir neu a ddarperir gan berson arall, yn dod i gyfran helaeth o’r gydnabyddiaeth.

en-gb	R eferences in sub-paragraph (9) to possession and to the payment or provision of a substantial amount of the consideration are to be read in accordance with subsections (2) and (3) of section 14 (meaning of substantial performance). 
cy-gb	Mae’r cyfeiriadau yn is-baragraff (9) at feddiant ac at dalu neu ddarparu cyfran helaeth o’r gydnabyddiaeth i’w darllen yn unol ag is-adrannau (2) a (3) o adran 14 (ystyr cyflawni’n sylweddol).

en-gb	In sub-paragraph (9), “the consideration”—
cy-gb	Yn is-baragraff (9), ystyr “y gydnabyddiaeth”—

en-gb	in relation to the land transaction, means (what is taken to be) the consideration for the ac q uisition of the sub j ect-matter of the land transaction;
cy-gb	mewn perthynas â’r trafodiad tir, yw’r gydnabyddiaeth ar gyfer caffael testun y trafodiad tir (fel yr ystyrir iddi fod);

en-gb	in relation to the original contract, means the consideration for the transferee ' s ac q uisition of the sub j ect-matter of that contract;
cy-gb	mewn perthynas â’r contract gwreiddiol, yw’r gydnabyddiaeth ar gyfer caffael testun y contract hwnnw gan y trosglwyddai;

en-gb	in relation to the assignment of rights, means the consideration for the transferee ' s ac q uisition of the rights to which that contract relates.
cy-gb	mewn perthynas â’r aseinio hawliau, yw’r gydnabyddiaeth ar gyfer caffael gan y trosglwyddai yr hawliau y mae’r contract hwnnw yn ymwneud â hwy.

en-gb	Assi g n m ent of ri gh ts: 
cy-gb	Aseinio hawliau: 

en-gb	transferor treated as m a k in g se p arate ac qu isition
cy-gb	trin y trosglwyddwr fel pe bai'n gwneud caffaeliad ar wahân

en-gb	8 (1) Where paragraph 7(4) to ( 8 ) applies (assignment of rights: 
cy-gb	8 (1) Pan fo paragraff 7(4) i (8) yn gymwys (aseinio hawliau: 

en-gb	original contract completed or
cy-gb	cwblhau’r contract gwreiddiol

en-gb	substantially performed) this Act has effect as if—
cy-gb	neu ei gyflawni’n sylweddol) mae’r Ddeddf hon yn cael effaith fel pe bai—

en-gb	the effective date of the land transaction mentioned in paragraph 7(4) (“the transferee ' s land transaction”) were also the effective date of another land transaction (a “notional land transaction”), and
cy-gb	y dyddiad y mae’r trafodiad tir a grybwyllir ym mharagraff 7(4) (“trafodiad tir y trosglwyddai”) yn cael effaith yw’r dyddiad y mae trafodiad tir arall (“trafodiad tir tybiannol”) yn cael effaith hefyd, a

en-gb	the original buyer were the buyer in that notional land transaction.
cy-gb	y prynwr gwreiddiol yw’r prynwr yn y trafodiad tir tybiannol hwnnw.

en-gb	(2) The notional land transaction is referred to in this paragraph as being “associated with” the assignment of rights under which the original buyer is the transferor.
cy-gb	(2) Cyfeirir at y trafodiad tir tybiannol yn y paragraff hwn fel trafodiad y mae “cyswllt” rhyngddo â’r aseinio hawliau y mae’r prynwr gwreiddiol yn drosglwyddwr oddi tano.

en-gb	(3) Where sub-paragraph (1) applies and the assignment of rights mentioned in paragraph 7(1) (“the implemented assignment of rights”) was preceded by one or more related assignments of rights, then for the purposes of this Act there is taken to be, for each assignment of rights (other than the first) in the chain formed by the implemented assignment of rights and those preceding assignments of rights, an additional notional land transaction—
cy-gb	(3) Pan fo is-baragraff (1) yn gymwys a’r aseinio hawliau a grybwyllir ym mharagraff 7(1) (“yr aseinio hawliau a weithredwyd”) yn cael ei ragflaenu gan un neu ragor o achosion perthynol o aseinio hawliau, yna at ddibenion y Ddeddf hon ystyrir bod, ar gyfer pob achos o aseinio hawliau (ac eithrio’r cyntaf) yn y gadwyn a ffurfir gan yr aseinio hawliau a weithredwyd a’r achosion blaenorol hynny o aseinio hawliau, drafodiad tir tybiannol ychwanegol—

en-gb	the effective date of which is the effective date of the transferee ' s land transaction, and
cy-gb	sy’n cael effaith ar y dyddiad y mae trafodiad tir y trosglwyddai yn cael effaith, a

en-gb	where the buyer is the transferor under that assignment of rights.
cy-gb	y mae’r trosglwyddwr o dan yr aseinio hawliau hwnnw yn brynwr oddi tano.

en-gb	(4) In sub-paragraph (3), “related assignment of rights” means a transaction that is an assignment of rights in relation to the original contract and has some sub j ect-matter in common with the implemented assignment of rights.
cy-gb	(4) Yn is-baragraff (3), ystyr “achosion perthynol o aseinio hawliau” yw trafodiad sy’n achos o aseinio hawliau mewn perthynas â’r contract gwreiddiol ac sydd â rhywfaint o destun yn gyffredin â’r aseinio hawliau a weithredwyd.

en-gb	(5) The additional notional land transaction is referred to in this paragraph as being “associated with” the assignment of rights.
cy-gb	(5) Cyfeirir at y trafodiad tir tybiannol ychwanegol yn y paragraff hwn fel trafodiad y mae “cyswllt” rhyngddo â’r aseinio hawliau.

en-gb	(6) F or the purpose of determining the chargeable consideration—
cy-gb	(6) At ddiben pennu’r gydnabyddiaeth drethadwy—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 57
cy-gb	57 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)

en-gb	for the notional land transaction, Schedule 4 has effect as if paragraph 1 of that Schedule provided that the chargeable consideration is (except as otherwise provided) the sum of A and B ;
cy-gb	ar gyfer y trafodiad tir tybiannol, mae Atodlen 4 yn cael effaith fel pe bai paragraff 1 o’r Atodlen honno yn darparu mai’r gydnabyddiaeth drethadwy (ac eithrio fel y darperir fel arall) yw swm A a B;

en-gb	for any additional notional land transaction, that Schedule has effect as if paragraph 1 of it provided that the chargeable consideration is (except as otherwise provided) the sum of A, B and C.
cy-gb	ar gyfer unrhyw drafodiad tir tybiannol ychwanegol, mae’r Atodlen honno yn cael effaith fel pe bai paragraff 1 ohoni yn darparu mai’r gydnabyddiaeth drethadwy (ac eithrio fel y darperir fel arall) yw swm A, B ac C.

en-gb	(7) A is the total amount of any consideration in money or money ' s worth given (whether directly or indirectly) by any of the following as consideration under the original contract—
cy-gb	(7) A yw cyfanswm unrhyw gydnabyddiaeth mewn arian neu gyfwerth ariannol a roddir (pa un ai’n uniongyrchol neu’n anuniongyrchol) gan unrhyw un neu ragor o’r canlynol yn gydnabyddiaeth o dan y contract gwreiddiol—

en-gb	the transferee under the assignment of rights with which the notional land transaction or the additional notional land transaction is associated;
cy-gb	y trosglwyddai o dan yr aseinio hawliau y mae cyswllt rhyngddo â’r trafodiad tir tybiannol neu’r trafodiad tir tybiannol ychwanegol;

en-gb	where the assignment of rights is one in a chain of successive transactions that are pre-completion transactions in relation to the original contract (all having at least part of their sub j ect-matter in common), the transferee under any subse q uent pre-completion transaction in that chain;
cy-gb	pan fo’r aseinio hawliau yn un mewn cadwyn o drafodiadau olynol sy’n drafodiadau cyn-gwblhau mewn perthynas â’r contract gwreiddiol (y mae o leiaf ran o’u testun yn gyffredin rhyngddynt), y trosglwyddai o dan unrhyw drafodiad cyn-gwblhau dilynol yn y gadwyn honno;

en-gb	a person connected with a person falling within paragraph (a) or (b).
cy-gb	person sy’n gysylltiedig â pherson sydd o fewn paragraff (a) neu (b).

en-gb	( 8 ) B is the total amount of any other consideration in money or money ' s worth given as consideration under the original contract (directly or indirectly) by—
cy-gb	(8) B yw cyfanswm unrhyw gydnabyddiaeth arall mewn arian neu gyfwerth ariannol a roddir yn gydnabyddiaeth o dan y contract gwreiddiol (yn uniongyrchol neu’n anuniongyrchol) gan—

en-gb	the buyer (under the notional land transaction or the additional notional land transaction), or
cy-gb	y prynwr (o dan y trafodiad tir tybiannol neu’r trafodiad tir tybiannol ychwanegol), neu

en-gb	a person connected with the buyer.
cy-gb	person sy’n gysylltiedig â’r prynwr.

en-gb	(9) C is the amount of any consideration in money or money ' s worth given for the preceding assignment of rights by—
cy-gb	(9) C yw swm unrhyw gydnabyddiaeth mewn arian neu gyfwerth ariannol a roddir ar gyfer yr aseinio hawliau blaenorol gan—

en-gb	the buyer (under the additional notional land transaction), or
cy-gb	y prynwr (o dan y trafodiad tir tybiannol ychwanegol), neu

en-gb	a person connected with the buyer.
cy-gb	person sy’n gysylltiedig â’r prynwr.

en-gb	(10) In sub-paragraph (9), “the preceding assignment of rights” means the assignment of rights as a result of which the buyer became entitled to call for a transfer of (what became) the sub j ect-matter of the assignment of rights associated with the additional notional land transaction.
cy-gb	(10) Yn is-baragraff (9), ystyr “yr aseinio hawliau blaenorol” yw’r aseinio hawliau y daeth y prynwr i fod â’r hawl, o ganlyniad iddo, i alw am drosglwyddo testun yr aseinio hawliau (fel y daeth i fod) y mae cyswllt rhyngddo â’r trafodiad tir tybiannol ychwanegol.

en-gb	N otional land transactions: 
cy-gb	Trafodiadau tir tybiannol: 

en-gb	effect of rescission etc. follo w in g s ub stantial p erfor m ance 
cy-gb	effaith dadwneud et c . yn dilyn c yflawni'n sylweddol

en-gb	9 (1) This paragraph applies where paragraph 8 (1) (transferor treated as making separate ac q uisition) applies by virtue of the substantial performance by the transferee of the original contract.
cy-gb	9 (1) Mae’r paragraff hwn yn gymwys pan fo paragraff 8(1) (trin y trosglwyddwr fel pe bai’n gwneud caffaeliad ar wahân) yn gymwys yn rhinwedd cyflawni’r contract gwreiddiol yn sylweddol gan y trosglwyddai.

en-gb	f the original contract is (to any extent) subse q uently rescinded or annulled, or is for any other reason not carried into effect, the tax paid by virtue of paragraph 8 (1), and any tax paid by virtue of paragraph 8 (3), must (to that extent) be repaid by WRA.
cy-gb	Os caiff y contract gwreiddiol ei ddadwneud neu ei ddirymu (i unrhyw raddau) wedi hynny, neu oni roddir effaith iddo am unrhyw reswm arall, rhaid i ACC ad-dalu’r dreth a dalwyd yn rhinwedd paragraff 8(1), ac unrhyw dreth a dalwyd yn rhinwedd paragraff 8(3) (i’r graddau hynny).

en-gb	B ut repayment of tax is due only if a claim for it is made by amendment, in accordance with section 41 of TCMA, of the return in respect of the notional or additional notional land transaction. 
cy-gb	Ond nid oes ad-daliad treth yn ddyledus oni bai y gwneir cais amdano drwy ddiwygio’r ffurflen dreth a ddychwelwyd mewn cysylltiad â’r trafodiad tir tybiannol neu’r trafodiad tir tybiannol ychwanegol, yn unol ag adran 41 o DCRhT.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 58 
cy-gb	58 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	Assi g n m ent of ri gh ts relatin g to p art onl y of ori g inal contract
cy-gb	Aseinio hawliau mewn perthynas a rhan yn unig o'r c ontra c t gwreiddiol

en-gb	10 Where the transferee under the assignment of rights referred to in paragraph 7(1) is
cy-gb	10 Pan fo gan y trosglwyddai o dan yr achos o aseinio hawliau y cyfeirir ato ym mharagraff

en-gb	entitled to call for the transfer of part, but not the whole, of the sub j ect-matter of the original contract—
cy-gb	7(1) yr hawl i alw am drosglwyddo rhan o destun y contract gwreiddiol, ond nid yr holl destun hwnnw—

en-gb	paragraph 7 applies as if the original contract, so far as relating to that part of its sub j ect-matter, were a separate contract, and
cy-gb	mae paragraff 7 yn gymwys fel pe bai’r contract gwreiddiol, i’r graddau y mae’n ymwneud â’r rhan honno o’i destun, yn gontract ar wahân, a

en-gb	(b) the references in paragraph 8 to the original contract are to be read accordingly.
cy-gb	mae’r cyfeiriadau ym mharagraff 8 at y contract gwreiddiol i’w darllen yn unol â hynny.

en-gb	Assi g n m ent of ri gh ts: 
cy-gb	Aseinio hawliau: 

en-gb	references to "t h e seller"
cy-gb	c yfeiriadau at y gwerthwr"

en-gb	11 (1) This paragraph applies where—
cy-gb	11 (1) Mae’r paragraff hwn yn gymwys pan fo—

en-gb	the pre-completion transaction is an assignment of rights, and
cy-gb	y trafodiad cyn-gwblhau yn achos o aseinio hawliau, a

en-gb	either the sub j ect-matter of the original contract is transferred to the transferee or the original contract is substantially performed by the transferee.
cy-gb	naill ai testun y contract gwreiddiol yn cael ei drosglwyddo i’r trosglwyddai neu’r contract gwreiddiol yn cael ei gyflawni’n sylweddol gan y trosglwyddai.

en-gb	(2) This paragraph does not apply if the original contract is itself a free-standing transfer (see Part 3 of this Schedule for the treatment of such cases).
cy-gb	(2) Nid yw’r paragraff hwn yn gymwys os yw’r contract gwreiddiol ei hun yn drosglwyddiad annibynnol (gweler Rhan 3 o’r Atodlen hon ynghylch trin achosion o’r fath).

en-gb	(3) The general rule is that in relation to a relevant land transaction, references in this Act to the seller are to be read as references to the seller under the original contract (but see subparagraphs (4) and (5)).
cy-gb	(3) Y rheol gyffredinol, mewn perthynas â thrafodiad tir perthnasol, yw bod cyfeiriadau yn y Ddeddf hon at y gwerthwr i’w darllen fel cyfeiriadau at y gwerthwr o dan y contract gwreiddiol (ond gweler is-baragraffau (4) a (5)).

en-gb	(4) In cases where the original contract was substantially performed before the transferee became entitled to call for a transfer of the whole or part of the sub j ect-matter of the original contract, references in this Act to the seller are to be read as references to the person who was the buyer under the original contract when it was substantially performed.
cy-gb	(4) Mewn achosion pan fo’r contract gwreiddiol wedi ei gyflawni’n sylweddol cyn i’r trosglwyddai gael yr hawl i alw am drosglwyddo holl destun y contract gwreiddiol neu ran ohono, mae cyfeiriadau yn y Ddeddf hon at y gwerthwr i’w darllen fel cyfeiriadau at y person a oedd y prynwr o dan y contract gwreiddiol pan gyflawnwyd ef yn sylweddol.

en-gb	(5) In relation to a relevant land transaction, references to the seller in any of the following provisions are to be read as including the seller under the original contract and the transferor under any relevant assignment of rights—
cy-gb	(5) Mewn perthynas â thrafodiad tir perthnasol, mae cyfeiriadau at y gwerthwr yn unrhyw un neu ragor o’r darpariaethau a ganlyn i’w darllen fel pe baent yn cynnwys y gwerthwr o dan y contract gwreiddiol a’r trosglwyddwr o dan unrhyw achos perthnasol o aseinio hawliau—

en-gb	paragraph 8 (1)(a) of Schedule 4 (debt as consideration);
cy-gb	paragraff 8(1)(a) o Atodlen 4 (dyled fel cydnabyddiaeth);

en-gb	paragraph 11(2)(c) of that Schedule (carrying out of works);
cy-gb	paragraff 11(2)(c) o’r Atodlen honno (cyflawni gwaith);

en-gb	paragraph 14 of that Schedule (indemnity given by buyer);
cy-gb	paragraff 14 o’r Atodlen honno (indemniad a roddir gan y prynwr);

en-gb	paragraph 1(1) and (2) of Schedule 20 (transfers involving public bodies);
cy-gb	paragraff 1(1) a (2) o Atodlen 20 (trosglwyddiadau sy’n ymwneud â chyrff cyhoeddus);

en-gb	paragraph 2(1)(a) of Schedule 21 (compliance with planning obligations: 
cy-gb	paragraff 2(1)(a) o Atodlen 21 (cydymffurfio â rhwymedigaethau cynllunio: 

en-gb	conditions for relief).
cy-gb	amodau ar gyfer rhyddhad).

en-gb	(6) The following are “relevant land transactions”—
cy-gb	(6) Mae’r canlynol yn “trafodiadau tir perthnasol”—

en-gb	the land transaction given effect by the transfer mentioned in sub-paragraph (1)(b) or treated as having been given effect by the substantial performance mentioned in that sub-paragraph;
cy-gb	y trafodiad tir y rhoddir effaith iddo gan y trosglwyddiad a grybwyllir yn is-baragraff (1)(b) neu a gaiff ei drin fel bod y cyflawni sylweddol a grybwyllir yn yr is-baragraff hwnnw yn rhoi effaith iddo;

en-gb	the notional land transaction mentioned in paragraph 8 (1) and any additional notional land transaction under paragraph 8 (3).
cy-gb	y trafodiad tir tybiannol a grybwyllir ym mharagraff 8(1) ac unrhyw drafodiad tir tybiannol ychwanegol o dan baragraff 8(3).

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 59 
cy-gb	59 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(7) I n determining under section 8 (1) whether or not a relevant land transaction such as is mentioned in sub-paragraph (6)(a) is linked to another transaction, it may be assumed that any of the following is the seller in the relevant land transaction—
cy-gb	(7) Wrth bennu o dan adran 8(1) pa un yw trafodiad tir perthnasol fel a grybwyllir yn is-baragraff (6)(a) a thrafodiad arall yn gysylltiol ai peidio, gellir cymryd mai unrhyw un o’r canlynol yw’r gwerthwr yn y trafodiad tir perthnasol—

en-gb	the seller (determined in accordance with sub-paragraph (3)), or
cy-gb	y gwerthwr (a bennir yn unol ag is-baragraff (3)), neu

en-gb	the transferor under any relevant assignment of rights.
cy-gb	y trosglwyddwr o dan unrhyw achos perthnasol o aseinio hawliau.

en-gb	( 8 ) The following are “relevant assignments of rights” in relation to a relevant land transaction—
cy-gb	(8) M ae’r canlynol yn “achos perthnasol o aseinio hawliau” mewn perthynas â thrafodiad tir perthnasol—

en-gb	the assignment of rights mentioned in sub-paragraph (1)(a);
cy-gb	yr achos o aseinio hawliau a grybwyllir yn is-baragraff (1)(a);

en-gb	any other transaction that is an assignment of rights in relation to the original contract and has some sub j ect-matter in common with the assignment of rights mentioned in paragraph (a).
cy-gb	unrhyw drafodiad arall sy’n aseinio hawliau mewn perthynas â’r contract gwreiddiol ac sydd â rhywfaint o destun yn gyffredin â’r achos o aseinio hawliau a grybwyllir ym mharagraff (a).

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

en-gb	P RE -C O MP LE T ION T R A N SACT ION S W HI C H A RE FREE -STA N D ING T R A N S FER S P re-co mp letion transactions wh ic h are free-standin g transfers 
cy-gb	TRAFODIADAU CYN-GWBLHAU SY’N DROSGLWYDDIADAU ANNIBYNNOL Trafodiadau cyn-gwblhau sy ' n drosglwyddiadau annibynnol 

en-gb	12 A pre-completion transaction which is not an assignment of rights is referred to in this
cy-gb	12 Yn yr Atodlen hon cyfeirir at drafodiad cyn-gwblhau nad yw’n aseinio hawliau fel

en-gb	Schedule as a “free-standing transfer”.
cy-gb	“trosglwyddiad annibynnol”.

en-gb	F ree-standin g transfers: 
cy-gb	Trosglwyddiadau annibynnol: 

en-gb	consideration and s ub stantial p erfor m ance 
cy-gb	cydnabyddiaeth a chyflawni ' n sylweddol

en-gb	13 (1) This paragraph applies where the pre-completion transaction is a free-standing transfer.
cy-gb	13 (1) M ae’r paragraff hwn yn gymwys pan fo’r trosglwyddiad cyn-gwblhau yn drosglwyddiad annibynnol.

en-gb	I f the transferee ac q uires the sub j ect-matter of the free-standing transfer, the consideration for the transaction giving effect to that ac q uisition is taken to include the consideration given for the free-standing transfer (if that would not otherwise be the case). 
cy-gb	Os yw’r trosglwyddai yn caffael testun y trosglwyddiad annibynnol, ystyrir bod y gydnabyddiaeth ar gyfer y trafodiad sy’n rhoi effaith i’r caffaeliad hwnnw yn cynnwys y gydnabyddiaeth a roddir ar gyfer y trosglwyddiad annibynnol (oni fyddai’n ei gynnwys fel arall).

en-gb	R eferences in sub-paragraph (2) to an ac q uisition include an ac q uisition treated as having taken place by virtue of section 10(4) (and the reference to the transaction giving effect to that ac q uisition is to be read accordingly). 
cy-gb	M ae cyfeiriadau yn is-baragraff (2) at gaffaeliad yn cynnwys caffaeliad a gaiff ei drin fel pe bai wedi digwydd yn rhinwedd adran 10(4) (ac mae’r cyfeiriad at y trafodiad sy’n rhoi effaith i’r caffaeliad hwnnw i’w ddarllen yn unol â hynny). 

en-gb	An action taken by the transferee (or an assignee of the transferee) that would, if taken by the original buyer, constitute (for the purposes of section 14(1)) the taking of possession of the whole or substantially the whole of the sub j ect-matter of the original contract is treated as being the substantial performance of the original contract.
cy-gb	M ae cam a gymerir gan y trosglwyddai (neu aseinai’r trosglwyddai) a fyddai, pe bai’r prynwr gwreiddiol yn cymryd y cam hwnnw, yn golygu (at ddibenion adran 14(1)) cymryd meddiant o holl destun y contract gwreiddiol neu’r holl destun i raddau helaeth, i’w drin fel cyflawni’r contract gwreiddiol yn sylweddol. 

en-gb	I f a transaction that is a free-standing transfer in relation to a contract is also a freestanding transfer in relation to another contract (in particular, where there have been successive free-standing transfers), each of those contracts is to be regarded as “the original contract” for the purposes of separate applications of sub-paragraph (4). 
cy-gb	Os yw trafodiad sy’n drosglwyddiad annibynnol mewn perthynas â chontract hefyd yn drosglwyddiad annibynnol mewn perthynas â chontract arall (pan fu trosglwyddiadau annibynnol olynol, yn benodol), ystyrir mai pob un o’r contractau hynny yw’r “contract gwreiddiol” at ddibenion cymhwyso is-baragraff (4) mewn achosion ar wahân.

en-gb	I n sub-paragraph (4)— 
cy-gb	Yn is-baragraff (4)—

en-gb	the reference to the transferee includes a person connected with the transferee, and
cy-gb	mae’r cyfeiriad at y trosglwyddai yn cynnwys person sy’n gysylltiedig â’r trosglwyddai, a

en-gb	the reference to an assignee of the transferee—
cy-gb	mae’r cyfeiriad at aseinai’r trosglwyddai—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 60 
cy-gb	60 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	is to a person who, as a result of a transaction that is an assignment of rights in relation to the free-standing transfer, is entitled to call for a transfer of the whole or part of the sub j ect-matter of the free-standing transfer, and
cy-gb	yn gyfeiriad at berson sydd, o ganlyniad i drafodiad sy’n aseinio hawliau mewn perthynas â’r trosglwyddiad annibynnol, â’r hawl i alw am drosglwyddo holl destun y trosglwyddiad annibynnol neu ran ohono, a

en-gb	includes a person connected with such a person.
cy-gb	yn cynnwys person sy’n gysylltiedig â pherson o’r fath.

en-gb	References to "t h e seller" in cases involvin g free-standin g transfers
cy-gb	Cyfeiriadau at y gwerthwr" mewn achosion sy'n ymwneud a throsglwyddiadau annibynnol

en-gb	14 (1) This paragraph applies where—
cy-gb	14 (1) Mae’r paragraff hwn yn gymwys pan fo—

en-gb	the pre-completion transaction is a free-standing transfer and the transferee ac q uires the sub j ect-matter of the free-standing transfer as mentioned in paragraph 13(2) (read with paragraph 13(3)), or
cy-gb	y trafodiad cyn-gwblhau yn drosglwyddiad annibynnol a’r trosglwyddai yn caffael testun y trosglwyddiad annibynnol fel y crybwyllir ym mharagraff 13(2) (o’i ddarllen ar y cyd â pharagraff 13(3)), neu

en-gb	the pre-completion transaction is an assignment of rights and either—
cy-gb	y trafodiad cyn-gwblhau yn achos o aseinio hawliau a naill ai—

en-gb	the sub j ect-matter of the original contract is transferred to the transferee, or
cy-gb	testun y contract gwreiddiol yn cael ei drosglwyddo i’r trosglwyddai, neu

en-gb	the original contract is substantially performed by the transferee,
cy-gb	y contract gwreiddiol yn cael ei gyflawni’n sylweddol gan y trosglwyddai,

en-gb	but paragraph 11(1) (references to the seller where transferee is assignee under an assignment of rights) does not apply because the original contract is a freestanding transfer (see paragraph 11(2)).
cy-gb	ond nid yw paragraff 11(1) (cyfeiriadau at y gwerthwr pan fo’r trosglwyddai yn aseinai o dan aseinio hawliau) yn gymwys oherwydd bod y contract gwreiddiol yn drosglwyddiad annibynnol (gweler paragraff 11(2)).

en-gb	(2) The general rule is that in relation to the relevant land transaction, references in this Act to the seller are to be read as references to the seller under the first appropriate transaction (but see sub-paragraph (3)).
cy-gb	(2) Y rheol gyffredinol, mewn perthynas â’r trafodiad tir perthnasol, yw bod cyfeiriadau yn y Ddeddf hon at y gwerthwr i’w darllen fel cyfeiriadau at y gwerthwr o dan y trafodiad priodol cyntaf (ond gweler is-baragraff (3)).

en-gb	(3) In relation to the relevant land transaction, references to the seller in the specified provisions (see sub-paragraph (4)) are to be read as including—
cy-gb	(3) Mewn perthynas â’r trafodiad tir perthnasol, mae cyfeiriadau at y gwerthwr yn y darpariaethau penodedig (gweler is-baragraff (4)) i’w darllen fel pe baent yn cynnwys—

en-gb	the seller in the first appropriate transaction,
cy-gb	y gwerthwr yn y trafodiad priodol cyntaf,

en-gb	the transferor under the final transaction, and
cy-gb	y trosglwyddwr o dan y trafodiad terfynol, ac

en-gb	the transferor under any other pre-completion transaction relating to, and which has some sub j ect-matter in common with, the transactions mentioned in paragraphs (a) and (b).
cy-gb	y trosglwyddwr o dan unrhyw drafodiad cyn-gwblhau arall sy’n ymwneud â’r trafodiadau a grybwyllir ym mharagraffau (a) a (b) ac sydd â rhywfaint o destun yn gyffredin â hwy.

en-gb	(4) The specified provisions are—
cy-gb	(4) Y darpariaethau penodedig yw—

en-gb	paragraph 8 (1)(a) of Schedule 4 (debt as consideration);
cy-gb	paragraff 8(1)(a) o Atodlen 4 (dyled fel cydnabyddiaeth);

en-gb	paragraph 11(2)(c) of that Schedule (carrying out of works);
cy-gb	paragraff 11(2)(c) o’r Atodlen honno (cyflawni gwaith);

en-gb	paragraph 14 of that Schedule (indemnity given by buyer);
cy-gb	paragraff 14 o’r Atodlen honno (indemniad a roddir gan brynwr);

en-gb	paragraph 1(1) and (2) of Schedule 20 (transfers involving public bodies);
cy-gb	paragraff 1(1) a (2) o Atodlen 20 (trosglwyddiadau sy’n ymwneud â chyrff cyhoeddus);

en-gb	paragraph 2(1)(a) of Schedule 21 (compliance with planning obligations: 
cy-gb	paragraff 2(1)(a) o Atodlen 21 (cydymffurfio â rhwymedigaethau cynllunio: 

en-gb	conditions for relief).
cy-gb	amodau ar gyfer rhyddhad).

en-gb	(5) In determining under section 8 (1) whether or not the relevant land transaction is linked to another transaction, it may be assumed that any of the following is the seller in the relevant land transaction—
cy-gb	(5) Wrth bennu o dan adran 8(1) pa un a yw trafodiad tir perthnasol a thrafodiad arall yn gysylltiol ai peidio, gellir cymryd mai unrhyw un neu ragor o’r canlynol yw’r gwerthwr yn y trafodiad tir perthnasol—

en-gb	the seller in the first appropriate transaction,
cy-gb	y gwerthwr yn y trafodiad priodol cyntaf,

en-gb	the transferor under the final transaction, and
cy-gb	y trosglwyddwr o dan y trafodiad terfynol, ac

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 61 
cy-gb	61 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	the transferor under any other pre-completion transaction relating to, and which has some sub j ect-matter in common with, the transactions mentioned in paragraphs (a) and (b).
cy-gb	y trosglwyddwr o dan unrhyw drafodiad cyn-gwblhau arall sy’n ymwneud â’r trafodiadau a grybwyllir ym mharagraffau (a) a (b) ac sydd â rhywfaint o destun yn gyffredin â hwy.

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

en-gb	(a) “the relevant land transaction” means—
cy-gb	(a) ystyr “y trafodiad tir perthnasol” yw—

en-gb	the land transaction mentioned in sub-paragraph (1)(a), or
cy-gb	y trafodiad tir a grybwyllir yn is-baragraff (1)(a), neu

en-gb	in a case falling within sub-paragraph (1)(b), the land transaction given effect by the transfer to the transferee of the sub j ect-matter of the original contract or the substantial performance by the transferee of the original contract;
cy-gb	mewn achos sydd o fewn is-baragraff (1)(b), y trafodiad tir y rhoddir effaith iddo drwy drosglwyddo testun y contract gwreiddiol i’r trosglwyddai neu gyflawni’r contract gwreiddiol yn sylweddol gan y trosglwyddai;

en-gb	(b) “the final transaction” means—
cy-gb	(b) ystyr “y trafodiad terfynol” yw—

en-gb	in a case falling within sub-paragraph (1)(a), the transaction giving effect to the ac q uisition by the transferee of the sub j ect-matter of the free standing transfer;
cy-gb	mewn achos sydd o fewn is-baragraff (1)(a), y trafodiad sy’n rhoi effaith i gaffael testun y trosglwyddiad annibynnol gan y trosglwyddai;

en-gb	in a case falling within sub-paragraph (1)(b), the transaction giving effect to the ac q uisition by the transferee of the sub j ect-matter of the assignment of rights (whether by the transfer of the sub j ect-matter of the original contract to the transferee, the substantial performance of the original contract by the transferee or otherwise);
cy-gb	mewn achos sydd o fewn is-baragraff (1)(b), y trafodiad sy’n rhoi effaith i gaffael testun yr aseinio hawliau gan y trosglwyddai (pa un ai drwy drosglwyddo testun y contract gwreiddiol i’r trosglwyddai, cyflawni’r contract gwreiddiol yn sylweddol gan y trosglwyddai neu fel arall);

en-gb	(c) “the first appropriate transaction” means the original contract, unless subparagraph (7) applies.
cy-gb	(c) ystyr “y trafodiad priodol cyntaf” yw’r contract gwreiddiol, oni bai bod is-baragraff (7) yn gymwys.

en-gb	(7) In applying this paragraph to a case where the original contract is not performed at the same time as, and in connection with the performance of the final transaction, “the first appropriate transaction” means a transaction that is a pre-completion transaction in relation to the original contract and meets the following conditions.
cy-gb	(7) Wrth gymhwyso’r paragraff hwn i achos pan na fo’r contract gwreiddiol yn cael ei gyflawni ar yr un pryd â chyflawni’r trafodiad terfynol nac mewn cysylltiad â hynny, ystyr “y trafodiad priodol cyntaf” yw trafodiad sy’n drafodiad cyn-gwblhau mewn perthynas â’r contract gwreiddiol ac sy’n bodloni’r amodau a ganlyn.

en-gb	( 8 ) The conditions are that the pre-completion transaction—
cy-gb	(8) Yr amodau yw bod y trafodiad cyn-gwblhau—

en-gb	is performed at the time when the final transaction is performed and (if it is not itself that final transaction) is performed in connection with the performance of the final transaction,
cy-gb	yn cael ei gyflawni ar yr adeg y cyflawnir y trafodiad terfynol ac (os nad y trafodiad terfynol hwnnw ydyw) y’i cyflawnir mewn cysylltiad â chyflawni’r trafodiad terfynol,

en-gb	is a transaction on which the entitlement of the transferee to call for the transfer of the sub j ect-matter of the final transaction depends, and
cy-gb	yn drafodiad y mae hawl y trosglwyddai i alw am drosglwyddo testun y trafodiad terfynol yn dibynnu arno, ac

en-gb	is not preceded by another pre-completion transaction meeting the conditions in paragraphs (a) and (b).
cy-gb	yn drafodiad nas rhagflaenir gan drafodiad cyn-gwblhau arall sy’n bodloni’r amodau ym mharagraffau (a) a (b).

en-gb	(9) F or the purposes of sub-paragraphs (7) and ( 8 )—
cy-gb	(9) At ddibenion is-baragraffau (7) ac (8)—

en-gb	a contract for a land transaction is taken to be “performed” when it is substantially performed or completed (whichever is earlier);
cy-gb	ystyrir bod contract ar gyfer trafodiad tir wedi “ei gyflawni” pan gaiff ei gyflawni’n sylweddol neu ei gwblhau (pa un bynnag sydd gynharaf);

en-gb	a free-standing transfer other than a contract is taken to be “performed” when the transferee under that free-standing transfer (or an assignee of that transferee, as defined in paragraph 13(6)(b)) ac q uires the sub j ect-matter of that free-standing transfer.
cy-gb	ystyrir bod trosglwyddiad annibynnol ac eithrio contract wedi “ei gyflawni” pan fydd y trosglwyddai o dan y trosglwyddiad annibynnol hwnnw (neu aseinai’r trosglwyddai hwnnw, fel y’i diffinnir ym mharagraff 13(6)(b)) yn caffael testun y trosglwyddiad annibynnol hwnnw.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 62 
cy-gb	62 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(10) Where the final transaction is a pre-completion transaction in relation to each of two or more contracts such as are mentioned in paragraph 2(1)(a) that together form a series of such contracts (each having some sub j ect-matter in common with all the others), references in this paragraph to the “original contract” are to be read as references to the first contract in that series.
cy-gb	(10) Pan fo’r trafodiad terfynol yn drafodiad cyn-gwblhau mewn perthynas â phob un o ddau gontract neu ragor fel y rhai a grybwyllir ym mharagraff 2(1)(a) sydd gyda’i gilydd yn ffurfio cyfres o gontractau o’r fath (gyda phob contract â rhywfaint o destun yn gyffredin â’r holl gontractau eraill), mae cyfeiriadau yn y paragraff hwn at y “contract gwreiddiol” i’w darllen fel cyfeiriadau at y contract cyntaf yn y gyfres honno.

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

en-gb	T HE M INI M U M C ON S I D ER AT ION RULE 
cy-gb	RHEOL ISAFSW M Y GYDNABYDDIAETH 

en-gb	T h e m ini mum consideration r u le
cy-gb	Rheol isafswm y gydnabyddiaeth

en-gb	15 (1) This paragraph applies where paragraph 7(3) or 13(2) (pre-completion transactions: 
cy-gb	15 (1) M ae’r paragraff hwn yn gymwys pan fo paragraff 7(3) neu 13(2) (trafodiadau cyn-gwblhau: 

en-gb	chargeable interest ac q uired, or treated as ac q uired, by transferee) applies.
cy-gb	caffael buddiant trethadwy, neu ei drin fel pe bai wedi ei gaffael, gan y trosglwyddai) yn gymwys.

en-gb	(2) I f there is a relevant connection between parties, then for the purposes of paragraph 1 of Schedule 4 the consideration given by the buyer for the sub j ect-matter of the land transaction referred to in paragraph 7(4) or 13(2) is taken to be the highest of—
cy-gb	(2) Os oes cysylltiad perthnasol rhwng partIon, yna at ddibenion paragraff 1 o Atodlen 4 ystyrir mai’r gydnabyddiaeth a roddir gan y prynwr ar gyfer testun y trafodiad tir y cyfeirir ato ym mharagraff 7(4) neu 13(2) yw’r uchaf o’r canlynol—

en-gb	the amount it would be apart from this sub-paragraph,
cy-gb	y swm a fyddai oni bai am yr is-baragraff hwn,

en-gb	the first minimum amount (see paragraph 16), or
cy-gb	yr isafswm cyntaf (gweler paragraff 16), neu

en-gb	the second minimum amount (see paragraph 17).
cy-gb	yr ail isafswm (gweler paragraff 17).

en-gb	(3) There is a “relevant connection between parties” if the transferee in relation to the pre-completion transaction mentioned in paragraph 7(1) or 13(1) (“the implemented transaction”) is connected with, or is not acting at arm's length in relation to—
cy-gb	(3) M ae “cysylltiad perthnasol rhwng partIon” os yw’r trosglwyddai mewn perthynas â’r trafodiad cyn-gwblhau a grybwyllir ym mharagraff 7(1) neu 13(1) (“y trafodiad a weithredwyd”) yn gysylltiedig â’r canlynol, neu heb fod yn gweithredu hyd braich iddynt—

en-gb	the transferor in relation to the implemented transaction, or
cy-gb	y trosglwyddwr mewn perthynas â’r trafodiad a weithredwyd, neu

en-gb	a transferor in relation to a pre-completion transaction—
cy-gb	trosglwyddwr mewn perthynas â thrafodiad cyn-gwblhau—

en-gb	which is one in a chain of successive pre-completion transactions (all having at least part of their sub j ect-matter in common and including the implemented transaction) in relation to the original contract, and
cy-gb	sy’n un mewn cadwyn o drafodiadau cyn-gwblhau olynol (oll ag o leiaf ran o’u testun yn gyffredin a chan gynnwys y trafodiad a weithredwyd) mewn perthynas â’r contract gwreiddiol, a

en-gb	which precedes the implemented transaction in the chain.
cy-gb	sy’n rhagflaenu’r trafodiad a weithredwyd yn y gadwyn.

en-gb	(4) Where the implemented transaction is a pre-completion transaction in relation to—
cy-gb	(4) Pan fo’r trafodiad a weithredwyd yn drafodiad cyn-gwblhau mewn perthynas ag—

en-gb	a contract for a land transaction that is not itself a free-standing transfer in relation to any other contract, and
cy-gb	contract ar gyfer trafodiad tir nad yw ei hun yn drosglwyddiad annibynnol mewn perthynas ag unrhyw gontract arall, a

en-gb	a contract, or two or more successive contracts, that are themselves free-standing transfers in relation to the contract mentioned in paragraph (a),
cy-gb	contract, neu ddau neu ragor o gontractau olynol, sydd ei hun neu eu hunain yn drosglwyddiadau annibynnol mewn perthynas â’r contract a grybwyllir ym mharagraff (a),

en-gb	references in this Part of this Schedule to the “original contract” are to the contract mentioned in paragraph (a) only (and references to the “original buyer” are to be read accordingly).
cy-gb	mae cyfeiriadau yn y Rhan hon o’r Atodlen hon at y “contract gwreiddiol” yn gyfeiriadau at y contract a grybwyllir ym mharagraff (a) yn unig (ac mae cyfeiriadau at y “prynwr gwreiddiol” i’w darllen yn unol â hynny).

en-gb	T h e first m ini mum a m o u nt
cy-gb	Yr isafswm cyntaf

en-gb	16 (1) The “first minimum amount” is to be determined in accordance with sub-paragraph (2) unless conditions A to C in sub-paragraph (3) are met, in which case it is to be determined in accordance with that sub-paragraph.
cy-gb	16 (1) M ae’r “isafswm cyntaf” i’w bennu yn unol ag is-baragraff (2) oni fodlonir amodau A i C yn is-baragraff (3), ac yn yr achos hwnnw mae i’w bennu yn unol â’r is-baragraff hwnnw.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 63 
cy-gb	63 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(2) The “first minimum amount” is—
cy-gb	(2) Yr “isafswm cyntaf” yw—

en-gb	if the chargeable interest ac q uired (or treated as ac q uired) under the land transaction referred to in paragraph 7(4) or 13(2) is the whole sub j ect-matter of the original contract, the amount of any consideration (in money or money ' s worth) agreed to be given, under the terms of the original contract, for the ac q uisition of that sub j ect-matter, or
cy-gb	os y buddiant trethadwy a gaffaelir (neu a gaiff ei drin fel pe bai wedi ei gaffael) o dan y trafodiad tir y cyfeirir ato ym mharagraff 7(4) neu 13(2) yw holl destun y contract gwreiddiol, swm unrhyw gydnabyddiaeth (mewn arian neu gyfwerth ariannol) y cytunir ei rhoi, o dan delerau’r contract gwreiddiol, ar gyfer caffael y testun hwnnw, neu

en-gb	if paragraph (a) does not apply, so much of the amount mentioned in that paragraph as is referable, on a j ust and reasonable apportionment, to the chargeable interest ac q uired (or treated as ac q uired) under the land transaction referred to in paragraph 7(4) or 13(2).
cy-gb	os nad yw paragraff (a) yn gymwys, hynny o’r swm a grybwyllir yn y paragraff hwnnw sydd i’w briodoli, ar sail dosraniad teg a rhesymol, i’r buddiant trethadwy a gaffaelir (neu a gaiff ei drin fel pe bai wedi ei gaffael) o dan y trafodiad tir y cyfeirir ato ym mharagraff 7(4) neu 13(2).

en-gb	(3) f conditions A to C are met, the “first minimum amount” is the amount of any consideration (in money or money ' s worth) agreed, under the terms of the transfer to the first T, to be given in respect of the sub j ect-matter of that transaction (including any consideration relating to an obligation of the transferor under the transfer to the first T).
cy-gb	(3) Os bodlonir amodau A i C, yr “isafswm cyntaf” yw swm unrhyw gydnabyddiaeth (mewn arian neu gyfwerth ariannol) y cytunir ei rhoi, o dan delerau’r trosglwyddiad i’r T cyntaf, mewn cysylltiad â thestun y trafodiad hwnnw (gan gynnwys unrhyw gydnabyddiaeth sy’n ymwneud â rhwymedigaeth y trosglwyddwr o dan y trosglwyddiad i’r T cyntaf).

en-gb	C ondition A 
cy-gb	Amod A

en-gb	That the pre-completion transaction referred to in paragraph 7(4) or 13(2) is one of a chain of successive transactions (all having at least part of their sub j ect-matter in common) that are pre-completion transactions in relation to the original contract.
cy-gb	Bod y trafodiad cyn-gwblhau y cyfeirir ato ym mharagraff 7(4) neu 13(2) yn un mewn cadwyn o drafodiadau olynol (oll ag o leiaf ran o’u testun yn gyffredin) sy’n drafodiadau cyn-gwblhau mewn perthynas â’r contract gwreiddiol.

en-gb	C ondition B 
cy-gb	Amod B

en-gb	That a person (“T”) is the transferor under a pre-completion transaction that forms part of the chain and T is connected with, or not acting at arm ' s length in relation to—
cy-gb	M ai person (“T”) yw’r trosglwyddwr mewn trafodiad cyn-gwblhau sy’n ffurfio rhan o’r gadwyn a bod T yn gysylltiedig â’r canlynol, neu heb fod yn gweithredu hyd braich iddynt— 

en-gb	the transferee under that transaction, or
cy-gb	y trosglwyddai o dan y trafodiad hwnnw, neu

en-gb	the transferee under a subse q uent transaction in the chain (including the pre-completion transaction referred to in paragraph 7(4) or 13(2)).
cy-gb	y trosglwyddai mewn trafodiad dilynol yn y gadwyn (gan gynnwys y trafodiad cyn-gwblhau y cyfeirir ato ym mharagraff 7(4) neu 13(2)).

en-gb	C ondition C
cy-gb	Amod C

en-gb	That, having regard to all the circumstances, the obtaining of a tax advantage (for any person) was not the main purpose, or one of the main purposes, of T entering into any pre-completion transaction in the chain or any arrangement of which such a transaction was part.
cy-gb	G an ystyried yr holl amgylchiadau, nad sicrhau mantais drethiannol (ar gyfer unrhyw berson) oedd prif ddiben T, neu un o brif ddibenion T, wrth ymrwymo i unrhyw drafodiad cyn-gwblhau yn y gadwyn neu unrhyw drefniant yr oedd trafodiad o’r fath yn rhan ohono. 

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

en-gb	(a) “the first T” means—
cy-gb	(a) ystyr “y T cyntaf” yw—

en-gb	if condition B is met in relation to only one pre-completion transaction, T, or
cy-gb	os bodlonir amod B mewn perthynas ag un trafodiad cyn-gwblhau yn unig, T, neu

en-gb	if condition B is met in relation to more than one pre-completion transaction in the chain, the transferor in relation to the first of the pre-completion transactions in relation to which condition B is met;
cy-gb	os bodlonir amod B mewn perthynas â mwy nag un trafodiad cyn-gwblhau yn y gadwyn, y trosglwyddwr mewn perthynas â’r cyntaf o’r trafodiadau cyn-gwblhau y bodlonir amod B mewn perthynas ag ef;

en-gb	(b) “the transfer to the first T” means—
cy-gb	(b) ystyr “y trosglwyddiad i’r T cyntaf” yw—

en-gb	the pre-completion transaction under which the first T is the transferee, or
cy-gb	y trafodiad cyn-gwblhau y mae’r T cyntaf yn drosglwyddai oddi tano, neu

en-gb	the original contract (if T is the original buyer);
cy-gb	y contract gwreiddiol (os T yw’r prynwr gwreiddiol);

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 64
cy-gb	64 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)

en-gb	“tax advantage” has the same meaning as in section 31(3). 
cy-gb	mae i “mantais drethiannol” yr un ystyr ag sydd iddo yn adran 31(3). 

en-gb	T h e second m ini mum a m o u nt
cy-gb	Yr ail isafswm

en-gb	17 (1) The “second minimum amount” is the total of the net amounts of consideration given by the relevant parties.
cy-gb	17 (1) Yr “ail isafswm” yw cyfanswm symiau net y gydnabyddiaeth a roddir gan y partIon perthnasol.

en-gb	(2) The net amount of consideration given by any relevant party is—
cy-gb	(2) Swm net y gydnabyddiaeth a roddir gan unrhyw barti perthnasol yw—

en-gb	CP − CR
cy-gb	CP − CPP

en-gb	F igure 1 
cy-gb	Ffigwr 1 

en-gb	where—
cy-gb	pan fo—

en-gb	CP is the total amount of consideration given by the party for the ac q uisition of the chargeable interest or as consideration for a pre-completion transaction;
cy-gb	CP yn gyfanswm y gydnabyddiaeth a roddir gan y parti ar gyfer caffael y buddiant trethadwy neu fel cydnabyddiaeth ar gyfer trafodiad cyn-gwblhau;

en-gb	CR is the total of any amounts of consideration given to the party by another relevant party (or other relevant parties) as consideration for the ac q uisition of the chargeable interest or as consideration for the pre-completion transaction,
cy-gb	CPP yn gyfanswm unrhyw symiau o gydnabyddiaeth a roddir i’r parti gan barti perthnasol arall (neu bartIon perthnasol eraill) yn gydnabyddiaeth ar gyfer caffael y buddiant trethadwy neu fel cydnabyddiaeth ar gyfer y trafodiad cyn-gwblhau,

en-gb	and if CR is greater than CP then the net amount of consideration given by the relevant party is taken to be z ero.
cy-gb	ac os yw CPP yn fwy na CP yna cymerir mai swm net y gydnabyddiaeth a roddir gan y parti perthnasol yw sero.

en-gb	(3) The relevant parties are—
cy-gb	(3) Y partIon perthnasol yw—

en-gb	the original buyer, and
cy-gb	y prynwr gwreiddiol, a

en-gb	the transferee,
cy-gb	y trosglwyddai,

en-gb	unless sub-paragraph (4) applies.
cy-gb	oni bai bod is-baragraff (4) yn gymwys.

en-gb	(4) f the pre-completion transaction mentioned in paragraph 7(1) or 13(1) (“the implemented transaction”) is one in a chain of successive transactions (all having at least part of their sub j ect-matter in common) that are pre-completion transactions in relation to the original contract, only the following are relevant parties—
cy-gb	(4) Os yw’r trafodiad cyn-gwblhau a grybwyllir ym mharagraff 7(1) neu 13(1) (“y trafodiad a weithredwyd”) yn un mewn cadwyn o drafodiadau olynol (oll ag o leiaf ran o’u testun yn gyffredin) sy’n drafodiadau cyn-gwblhau mewn perthynas â’r contract gwreiddiol, dim ond y canlynol sy’n bartIon perthnasol—

en-gb	the transferor and the transferee in relation to the implemented transaction;
cy-gb	y trosglwyddwr a’r trosglwyddai mewn perthynas â’r trafodiad a weithredwyd;

en-gb	a transferor in relation to a preceding transaction, if that transferor is connected with, or is not acting at arm's length in relation to, the transferee under the implemented transaction;
cy-gb	trosglwyddwr mewn perthynas â thrafodiad blaenorol, os yw’r trosglwyddwr hwnnw yn gysylltiedig â’r trosglwyddai o dan y trafodiad a weithredwyd, neu heb fod yn gweithredu hyd braich iddo;

en-gb	the transferee under a pre-completion transaction where the transferor is a relevant party (whether by virtue of this paragraph (c) or otherwise),
cy-gb	y trosglwyddai mewn trafodiad cyn-gwblhau pan fo’r trosglwyddwr yn barti perthnasol (boed yn rhinwedd y paragraff (c) hwn neu fel arall),

en-gb	and in this sub-paragraph and sub-paragraph (6) “preceding transaction” means a pre-completion transaction that precedes the implemented transaction in the chain.
cy-gb	ac yn yr is-baragraff hwn ac is-baragraff (6) ystyr “trafodiad blaenorol” yw trafodiad cyn-gwblhau sy’n rhagflaenu’r trafodiad a weithredwyd yn y gadwyn.

en-gb	(5) F or the purposes of sub-paragraph (2)—
cy-gb	(5) At ddibenion is-baragraff (2)—

en-gb	amounts given by a person connected with a relevant party are treated as given by the relevant party;
cy-gb	caiff symiau a roddir gan berson sy’n gysylltiedig â pharti perthnasol eu trin fel pe baent wedi eu rhoi gan y parti perthnasol;

en-gb	amounts given to a person connected with a relevant party are treated as given to the relevant party,
cy-gb	caiff symiau a roddir i berson sy’n gysylltiedig â pharti perthnasol eu trin fel pe baent wedi eu rhoi i’r parti perthnasol,

en-gb	but a person who is a relevant party is not to be treated, for the purposes of this paragraph, as connected with another relevant party (even if, apart from this subparagraph, that would be the case).
cy-gb	ond nid yw person sy’n barti perthnasol i’w drin, at ddibenion y paragraff hwn, fel pe bai’n gysylltiedig â pharti perthnasol arall (hyd yn oed pe bai hynny’n wir oni bai am y paragraff hwn).

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 65
cy-gb	65 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)

en-gb	(6) I f the sub j ect-matter of the implemented transaction is not the whole sub j ect-matter of the original contract—
cy-gb	(6) Os nad testun y trafodiad a weithredwyd yw holl destun y contract gwreiddiol—

en-gb	the amounts that are taken for the purposes of sub-paragraph (2) to be given “for the ac q uisition of the chargeable interest” are to be determined on a j ust and reasonable basis, and
cy-gb	mae’r symiau yr ystyrir at ddibenion is-baragraff (2) eu bod wedi eu rhoi “ar gyfer caffael y buddiant trethadwy” i’w pennu ar sail deg a rhesymol, a

en-gb	only so much of the consideration for a preceding transaction as is referable, on a j ust and reasonable basis, to the sub j ect-matter of the implemented transaction is to be taken into account under sub-paragraph (2).
cy-gb	dim ond hynny o’r gydnabyddiaeth ar gyfer trafodiad blaenorol ag sydd i’w briodoli, ar sail deg a rhesymol, i destun y trafodiad a weithredwyd sydd i’w ystyried o dan is-baragraff (2).

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

en-gb	RELIEF S
cy-gb	RHYDDHADAU

en-gb	Relief for transferor : 
cy-gb	Rhyddhad i ' r trosglwyddwr : 

en-gb	assi g n m ent of ri gh ts
cy-gb	aseinio hawliau

en-gb	1 8 (1) This paragraph applies where—
cy-gb	18 (1) Mae’r paragraff hwn yn gymwys—

en-gb	a person would, in the absence of this paragraph, be liable to pay tax in respect of a notional land transaction deemed to take place under paragraph 8 (1) or an additional notional land transaction deemed to take place under paragraph 8 (3), and
cy-gb	pe bai person, oni bai am y paragraff hwn, yn atebol am dalu treth mewn cysylltiad â thrafodiad tir tybiannol y tybir ei fod wedi digwydd o dan baragraff 8(1) neu drafodiad tir tybiannol ychwanegol y tybir ei fod wedi digwydd o dan baragraff 8(3), a

en-gb	the original contract had not been substantially performed when the assignment of rights mentioned in paragraph 7(1) was entered into.
cy-gb	os nad oedd y contract gwreiddiol wedi ei gyflawni’n sylweddol pan ymrwymwyd i’r aseinio hawliau a grybwyllir ym mharagraff 7(1).

en-gb	I f the buyer in respect of the notional land transaction, or additional notional land transaction, claims relief under this paragraph, the buyer is relieved from tax in respect of that transaction. 
cy-gb	Os yw’r prynwr mewn cysylltiad â’r trafodiad tir tybiannol, neu drafodiad tir tybiannol ychwanegol, yn hawlio rhyddhad o dan y paragraff hwn, mae’r prynwr wedi ei ryddhau rhag treth mewn cysylltiad â’r trafodiad hwnnw.

en-gb	B ut no relief is available under this paragraph if the land transaction mentioned in paragraph 7(4) is relieved from tax by virtue of Schedule 10 (alternative property finance reliefs). 
cy-gb	Ond nid oes unrhyw ryddhad ar gael o dan y paragraff hwn os yw’r trafodiad tir a grybwyllir ym mharagraff 7(4) wedi ei ryddhau rhag treth yn rhinwedd Atodlen 10 (rhyddhad cyllid eiddo arall).

en-gb	Relief for ori g inal buy er : 
cy-gb	Rhyddhad i ' r prynwr gwreiddiol : 

en-gb	qu alif y in g s ub sales
cy-gb	iswerthiannau cymwys

en-gb	19 (1) This paragraph applies if—
cy-gb	19 (1) Mae’r paragraff hwn yn gymwys—

en-gb	the pre-completion transaction is a q ualifying subsale (see sub-paragraph (6)),
cy-gb	os yw’r trafodiad cyn-gwblhau yn is-werthiant cymwys (gweler is-baragraff (6)),

en-gb	the original buyer would, in the absence of this paragraph, be liable to pay tax in respect of the land transaction given effect by the completion of the original contract or treated as having been given effect by the substantial performance of the original contract,
cy-gb	pe bai’r prynwr gwreiddiol, oni bai am y paragraff hwn, yn atebol am dalu treth mewn cysylltiad â’r trafodiad tir y rhoddir effaith iddo drwy gwblhau’r contract gwreiddiol neu y caiff ei drin fel bod effaith wedi ei rhoi iddo drwy gyflawni’r contract gwreiddiol yn sylweddol,

en-gb	the performance of the q ualifying subsale takes place at the same time as, and in connection with, the performance of the original contract, and
cy-gb	os cyflawnir yr is-werthiant cymwys ar yr un pryd â chyflawni’r contract gwreiddiol, ac mewn cysylltiad â hynny, a

en-gb	relief is claimed in respect of the land transaction mentioned in paragraph (b).
cy-gb	os hawlir rhyddhad mewn cysylltiad â’r trafodiad tir a grybwyllir ym mharagraff (b).

en-gb	(2) I f the sub j ect-matter of the q ualifying subsale is the whole of the sub j ect-matter of the original contract, the original buyer is relieved from tax in respect of the land transaction mentioned in sub-paragraph (1)(b).
cy-gb	(2) Os testun yr is-werthiant cymwys yw holl destun y contract gwreiddiol, mae’r prynwr gwreiddiol wedi ei ryddhau rhag treth mewn cysylltiad â’r trafodiad tir a grybwyllir yn is-baragraff (1)(b).

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 66
cy-gb	66 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)

en-gb	(3) I f the sub j ect-matter of the q ualifying subsale is part of the sub j ect-matter of the original contract, the amount of consideration for the land transaction mentioned in subparagraph (1)(b) is taken to be—
cy-gb	(3) Os yw testun yr is-werthiant cymwys yn rhan o destun y contract gwreiddiol, cymerir mai swm y gydnabyddiaeth ar gyfer y trafodiad tir a grybwyllir yn is-baragraff (1)(b) yw—

en-gb	OC − QS
cy-gb	CG − IC

en-gb	F igure 2 
cy-gb	Ffigwr 2

en-gb	where—
cy-gb	pan fo—

en-gb	O C is the amount that the consideration would be apart from this sub-paragraph, and 
cy-gb	CG yw’r swm y byddai’r gydnabyddiaeth oni bai am yr is-baragraff hwn, a

en-gb	QS is so much of O C as is referable to the sub j ect-matter of the q ualifying subsale, and O C may be reduced more than once if there is more than one q ualifying subsale.
cy-gb	IC yw hynny o CG sydd i’w briodoli i destun yr is-werthiant cymwys, a chaniateir gostwng CG fwy nag unwaith os oes mwy nag un is-werthiant cymwys.

en-gb	(4) B ut no relief is available under this paragraph if—
cy-gb	(4) Ond nid oes unrhyw ryddhad ar gael o dan y paragraff hwn—

en-gb	the original contract had been substantially performed when the q ualifying subsale was entered into, or
cy-gb	os oedd y contract gwreiddiol wedi ei gyflawni’n sylweddol pan ymrwymwyd i’r is-werthiant cymwys, neu

en-gb	the transaction effected, or treated as effected, by the performance of the q ualifying subsale is relieved from tax by virtue of Schedule 10 (alternative property finance reliefs).
cy-gb	os yw’r trafodiad y rhoddir effaith iddo, neu y caiff ei drin fel bod effaith wedi ei rhoi iddo drwy gyflawni’r is-werthiant cymwys wedi ei ryddhau rhag treth yn rhinwedd Atodlen 1 0 (rhyddhad cyllid eiddo arall).

en-gb	(5) F or the purposes of this paragraph, a contract for a land transaction is taken to be “performed” when it is substantially performed or completed (whichever is earlier).
cy-gb	(5) At ddibenion y paragraff hwn, cymerir bod contract ar gyfer trafodiad tir wedi “ei gyflawni” pan fydd wedi ei gyflawni’n sylweddol neu wedi ei gwblhau (pa un bynnag sydd gynharaf).

en-gb	(6) A pre-completion transaction is a “ q ualifying subsale” if it is a contract under which the original buyer contracts to sell the whole or part of the sub j ect-matter of the original contract to the transferee.
cy-gb	(6) M ae trafodiad cyn-gwblhau yn “is-werthiant cymwys” os yw’n gontract y mae’r prynwr gwreiddiol yn contractio oddi tano i werthu holl destun neu ran o destun y contract gwreiddiol i’r trosglwyddai.

en-gb	(7) I f a transaction is a q ualifying subsale in relation to more than one contract such as is mentioned in paragraph 2(1)(a), this paragraph applies separately in relation to each such original contract for the purpose of determining what relief, if any, may be available with respect to the land transaction in q uestion.
cy-gb	(7) Os yw trafodiad yn is-werthiant cymwys mewn perthynas â mwy nag un contract fel a grybwyllir ym mharagraff 2(1)(a), mae’r paragraff hwn yn gymwys ar wahân mewn perthynas â phob contract gwreiddiol o’r fath at ddiben pennu pa ryddhad, os o gwbl, a all fod ar gael mewn cysylltiad â’r trafodiad tir o dan sylw.

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

en-gb	IN T ER P RE TAT ION A N D IN D EX
cy-gb	DEHONGLI A M YNEGAI

en-gb	I nter p retation 
cy-gb	Dehongli

en-gb	20 I n this Schedule—
cy-gb	2 0 Yn yr Atodlen hon—

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

en-gb	“transfer” (“ trosglwyddiad ”) includes any instrument.
cy-gb	mae “trosglwyddiad” (“ transfer ”) yn cynnwys unrhyw offeryn.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 67
cy-gb	67 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)

en-gb	I ndex of ex p ressions defined in t h is S c h ed u le 
cy-gb	Mynegai o'r ymadroddion a ddiffinnir yn yr Atodlen hon

en-gb	21 The following Table lists expressions defined or otherwise explained in this Schedule.
cy-gb	21 Mae’r Tabl a ganlyn yn rhestru’r ymadroddion a ddiffinnir neu a esbonnir fel arall yn yr Atodlen hon.

en-gb	T a bl e 1
cy-gb	Tabl 1

en-gb	Expression
cy-gb	Ymadrodd

en-gb	P aragrap h
cy-gb	Paragraff

en-gb	“additional notional land transaction”
cy-gb	(“ additional notional land transa c tion ”)

en-gb	(“ trafodiad tir tybiannol yc h wanegol ”)
cy-gb	“trafodiad tir tybiannol ychwanegol”

en-gb	Paragraph 8 (3)
cy-gb	Paragraff 8(3)

en-gb	“assignment of rights” (“ aseinio h awlia u ”)
cy-gb	“aseinio hawliau” (“ assignment of rights ”)

en-gb	Paragraph 6
cy-gb	Paragraff 6

en-gb	“contract” (“ contract ”)
cy-gb	“contract” (“ c ontra c t ”)

en-gb	Paragraph 20
cy-gb	Paragraff 2 0 

en-gb	“free-standing transfer” (“ trosglwyddiad annibynnol ”) 
cy-gb	“trosglwyddiad annibynnol” (“ free - standing 

en-gb	Paragraph 12
cy-gb	Paragraff 12

en-gb	“notional land transaction” (“ trafodiad tir tybiannol ”) 
cy-gb	“trafodiad tir tybiannol” (“ notional land 

en-gb	Paragraph 8 (1)
cy-gb	Paragraff 8(1)

en-gb	“original buyer” (“ p rynwr gwreiddiol ”) and
cy-gb	“prynwr gwreiddiol” (“ original b uyer ”) a

en-gb	“original contract” (“ contract gwreiddiol ”)
cy-gb	“contract gwreiddiol” (“ original c ontra c t ”)

en-gb	Paragraph 2(1)(a)15(4))(but see also paragraph
cy-gb	Paragraff 2(1)(a) (ond gweler hefyd baragraff 15(4))

en-gb	“part of the sub j ect-matter of the original contract” (“ r h an o dest u n y contract gwreiddiol ”)
cy-gb	“rhan o destun y contract gwreiddiol” (“ p art of the su bj e c t - matter of the original c ontra c t ”)

en-gb	Paragraph 4(1)
cy-gb	Paragraff 4(1)

en-gb	“pre-completion transaction” (“ trafodiad cyn- gwbl h a u ”)
cy-gb	“trafodiad cyn-gwblhau” (“ p re -c om p letion 

en-gb	Paragraph 3
cy-gb	Paragraff 3

en-gb	“ q ualifying subsale” (“ is-wert h iant cymwys ”)
cy-gb	“is-werthiant cymwys” (“ q ualifying su b sale ”)

en-gb	Paragraph 19(6)
cy-gb	Paragraff 19(6)

en-gb	“sub j ect-matter” (“ test u n ”) (of a pre-completion transaction)
cy-gb	“testun” (“ su bj e c t - matter ”) (trafodiad cyn-gwblhau)

en-gb	Paragraph 4(3)
cy-gb	Paragraff 4(3)

en-gb	“transfer” (“ trosglwyddiad ”)
cy-gb	“trosglwyddiad” (“ transfer ”)

en-gb	Paragraph 20
cy-gb	Paragraff 2 0 

en-gb	“the transferee” (“ y trosglwyddai ”) (in relation to a pre-completion transaction)
cy-gb	“y trosglwyddai” (“ the transferee ”) (mewn perthynas â thrafodiad cyn-gwblhau)

en-gb	Paragraph 3(1)(a)
cy-gb	Paragraff 3(1)(a)

en-gb	“the transferor” (“ y trosglwyddwr ”) (in relation to a pre-completion transaction)
cy-gb	“y trosglwyddwr” (“ the transferor ”) (mewn perthynas â thrafodiad cyn-gwblhau)

en-gb	Paragraph 4(2)
cy-gb	Paragraff 4(2)

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 68 
cy-gb	68 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 3
cy-gb	ATODLEN 3

en-gb	(as introd u ced b y section 17)
cy-gb	(a gyflwynir gan adran 17)

en-gb	T R A N SACT ION S EXE MPT FRO M C H A RGE No c h ar g ea b le consideration 
cy-gb	TRAFODIADAU SY’N ESE M PT RHAG CODI TRETH ARNYNT Dim c ydnabyddiaeth drethadwy 

en-gb	1 A land transaction is exempt from charge if there is no chargeable consideration for the
cy-gb	1 M ae trafodiad tir yn esempt rhag codi treth arno os nad oes unrhyw gydnabyddiaeth

en-gb	transaction (but see section 22 (deemed market value)).
cy-gb	drethadwy ar gyfer y trafodiad (ond gweler adran 22 (gwerth marchnadol tybiedig)).

en-gb	Ac qu isitions b y t h e C ro w n
cy-gb	Caffaeliadau gan y Goron

en-gb	2 A land transaction under which the buyer is any of the following is exempt from charge —
cy-gb	2 M ae trafodiad tir yn esempt rhag codi treth arno pan fo’r prynwr oddi tano yn unrhyw un neu ragor o’r canlynol—

en-gb	the Welsh Ministers, the F irst Minister, the Counsel G eneral to the Welsh G overnment;
cy-gb	Gweinidogion Cymru, Prif Weinidog Cymru, Cwnsler Cyffredinol Llywodraeth Cymru;

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

en-gb	the Scottish Ministers;
cy-gb	Gweinidogion yr Alban;

en-gb	a N orthern I reland department;
cy-gb	adran yng Ngogledd Iwerddon;

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

en-gb	the Corporate O fficer of the H ouse of L ords;
cy-gb	Swyddog Corfforaethol T’r Arglwyddi;

en-gb	the Corporate O fficer of the H ouse of Commons;
cy-gb	Swyddog Corfforaethol T’r Cyffredin;

en-gb	the Scottish Parliamentary Corporate B ody;
cy-gb	Corff Corfforaethol Senedd yr Alban;

en-gb	the N orthern I reland Assembly Commission.
cy-gb	Comisiwn Cynulliad Gogledd Iwerddon.

en-gb	Transactions in connection w it h divorce etc.
cy-gb	Trafodiadau mewn c ysylltiad ag ysgariad et c .

en-gb	3 A transaction between one party to a marriage and the other (whether or not the
cy-gb	3 M ae trafodiad rhwng un parti i briodas a’r llall (pa un a yw’r briodas yn dal mewn bod ar

en-gb	marriage is subsisting at the time of the transaction) is exempt from charge if it is effected —
cy-gb	adeg y trafodiad ai peidio) yn esempt rhag codi treth arno os rhoddir effaith iddo—

en-gb	(a) in pursuance of an order of a court made on granting in respect of the parties a decree of divorce, nullity of marriage or j udicial separation;
cy-gb	(a) yn unol â gorchymyn llys a wneir wrth ganiatau archddyfarniad ysgariad, dirymedd priodas neu ymwahaniad cyfreithiol mewn cysylltiad â’r partIon;

en-gb	(b) in pursuance of an order of a court made in connection with the dissolution or annulment of the marriage, or the parties' j udicial separation, at any time after the granting of such a decree as mentioned in paragraph (a);
cy-gb	(b) yn unol â gorchymyn llys a wneir mewn cysylltiad â diddymiad neu ddirymiad y briodas, neu ymwahaniad cyfreithiol y partIon, ar unrhyw adeg ar ôl caniatáu archddyfarniad o’r fath fel y crybwyllir ym mharagraff (a);

en-gb	(c) in pursuance of—
cy-gb	(c) yn unol â—

en-gb	an order of a court made at any time under section 22A, 23A or 24A of the Matrimonial Causes Act 1973 (c. 
cy-gb	gorchymyn llys a wneir ar unrhyw adeg o dan adran 22A, 23A neu 24A o Ddeddf Achosion Priodasol 1973 (p. 

en-gb	1 8 ), or
cy-gb	18), neu

en-gb	an incidental order of a court made under section 8 (2) of the F amily L aw (Scotland) Act 19 8 5 (c. 
cy-gb	gorchymyn llys atodol a wneir o dan adran 8(2) o Ddeddf Cyfraith Teulu (Yr Alban) 1985 (p. 

en-gb	37) by virtue of section 14(1) of that Act;
cy-gb	37) yn rhinwedd adran 14(1) o’r Ddeddf honno;

en-gb	(d) at any time in pursuance of an agreement of the parties made in contemplation or otherwise in connection with the dissolution or annulment of the marriage, their j udicial separation or the making of a separation order in respect of them.
cy-gb	(d) ar unrhyw adeg yn unol â chytundeb y partIon a wneir gan ddisgwyl diddymiad neu ddirymiad y briodas, eu hymwahaniad cyfreithiol neu wneud gorchymyn gwahanu mewn cysylltiad â hwy, neu fel arall mewn cysylltiad â hynny.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 69
cy-gb	69 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)

en-gb	Transactions in connection w it h dissol u tion of civil p artners h i p etc.
cy-gb	Trafodiadau mewn c ysylltiad a diddymiad partneriaeth sifil et c .

en-gb	4 A transaction between one party to a civil partnership and the other (whether or not the
cy-gb	4 M ae trafodiad rhwng un parti i bartneriaeth sifil a’r llall (pa un a yw’r bartneriaeth sifil

en-gb	civil partnership is subsisting at the time of the transaction) is exempt from charge if it is effected—
cy-gb	yn dal mewn bod ar adeg y trafodiad ai peidio) yn esempt rhag codi treth arno os rhoddir effaith iddo—

en-gb	(a) in pursuance of an order of a court made on granting in respect of the parties an order or decree for the dissolution or annulment of the civil partnership or their j udicial separation;
cy-gb	(a) yn unol â gorchymyn llys a wneir wrth ganiatau gorchymyn neu archddyfarniad mewn cysylltiad â’r partIon ar gyfer diddymiad neu ddirymiad y bartneriaeth sifil neu eu hymwahaniad cyfreithiol;

en-gb	(b) in pursuance of an order of a court made in connection with the dissolution or annulment of the civil partnership, or the parties ' j udicial separation, at any time after the granting of such an order or decree as mentioned in paragraph (a);
cy-gb	(b) yn unol â gorchymyn llys a wneir mewn cysylltiad â diddymiad neu ddirymiad y bartneriaeth sifil, neu ymwahaniad cyfreithiol y partIon, ar unrhyw adeg ar ôl caniatáu gorchymyn neu archddyfarniad o’r fath fel y crybwyllir ym mharagraff (a);

en-gb	(c) in pursuance of—
cy-gb	(c) yn unol â—

en-gb	an order of a court made at any time under any provision of Schedule 5 to the Civil Partnership Act 2004 (c. 
cy-gb	gorchymyn llys a wneir ar unrhyw adeg o dan unrhyw un neu ragor o ddarpariaethau Atodlen 5 i Ddeddf Partneriaeth Sifil 2 00 4 (p. 

en-gb	33) that corresponds to section 22A, 23A or 24A of the Matrimonial Causes Act 1973 (c. 
cy-gb	33) sy’n cyfateb i adran 22A, 23A neu 24A o Ddeddf Achosion Priodasol 1973 (p. 

en-gb	1 8 ), or
cy-gb	18), neu

en-gb	an incidental order of a court made under any provision of the Civil Partnership Act 2004 (c. 
cy-gb	gorchymyn llys atodol a wneir o dan unrhyw un neu ragor o ddarpariaethau Deddf Partneriaeth Sifil 2 00 4 (p. 

en-gb	33) that corresponds to section 8 (2) of the F amily L aw (Scotland) Act 19 8 5 (c. 
cy-gb	33) sy’n cyfateb i adran 8(2) o Ddeddf Cyfraith Teulu (Yr Alban) 1985 (p. 

en-gb	37) by virtue of section 14(1) of that Act of 19 8 5;
cy-gb	37) yn rhinwedd adran 14(1) o’r Ddeddf 1985 honno;

en-gb	(d) at any time in pursuance of an agreement of the parties made in contemplation of or otherwise in connection with the dissolution or annulment of the civil partnership, their j udicial separation or the making of a separation order in respect of them.
cy-gb	(d) ar unrhyw adeg yn unol â chytundeb y partIon a wneir gan ddisgwyl diddymiad neu ddirymiad y bartneriaeth sifil, eu hymwahaniad cyfreithiol neu wneud gorchymyn gwahanu mewn cysylltiad â hwy, neu fel arall mewn cysylltiad â hynny.

en-gb	Assents and a pp ro p riations by p ersonal re p resentatives
cy-gb	Cydsyniadau a pher c hnogiadau gan gynry c hiolwyr personol

en-gb	5 (1) The ac q uisition of property by a person in or towards satisfaction of the person ' s entitlement under or in relation to the will of a deceased person, or on the intestacy of a deceased person, is exempt from charge.
cy-gb	5 (1) M ae caffael eiddo gan berson wrth ddiwallu hawlogaeth y person o dan neu mewn perthynas ag ewyllys person ymadawedig, neu tuag at hynny, neu ar ddiewyllysedd person ymadawedig, yn esempt rhag codi treth arno.

en-gb	Sub-paragraph (1) does not apply if the person ac q uiring the property gives any consideration for it, other than the assumption of secured debt.
cy-gb	Nid yw is-baragraff (1) yn gymwys os yw’r person sy’n caffael yr eiddo yn rhoi unrhyw gydnabyddiaeth amdano, ac eithrio ysgwyddo dyled sicredig.

en-gb	Where sub-paragraph (1) does not apply because of sub-paragraph (2), the chargeable consideration for the transaction is determined in accordance with paragraph 9(1) of Schedule 4.
cy-gb	Pan na fo is-baragraff (1) yn gymwys oherwydd is-baragraff (2), pennir y gydnabyddiaeth drethadwy ar gyfer y trafodiad yn unol â pharagraff 9(1) o Atodlen 4.

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

en-gb	“debt” ( " dyled " ) means an obligation, whether certain or contingent, to pay a sum of money either immediately or at a future date, and
cy-gb	ystyr “dyled” ( " de b t " ) yw rhwymedigaeth, pa un ai’n bendant neu’n ddibynnol, i dalu swm o arian naill ai ar unwaith neu ar ddyddiad yn y dyfodol, ac

en-gb	“secured debt” ( " dyled sicredig " ) means debt that, immediately after the death of the deceased person, is secured on the property.
cy-gb	ystyr “dyled sicredig” ( " se c ured de b t " ) yw dyled a sicrheir ar yr eiddo yn union ar ôl marwolaeth y person ymadawedig.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 70 
cy-gb	70 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	V ariation of testa m entar y dis p ositions etc. 
cy-gb	Amrywio gwarediadau testamentaidd et c .

en-gb	6 (1) A transaction following a person ' s death that varies a disposition (whether effected by
cy-gb	6 (1) Pan fydd person yn marw, mae trafodiad sy’n amrywio gwarediad eiddo (pa un a roddir

en-gb	will, under the law relating to intestacy or otherwise) of property of which the deceased was competent to dispose is exempt from charge if the following conditions are met.
cy-gb	effaith iddo gan ewyllys, o dan y gyfraith mewn perthynas â diewyllysedd neu fel arall) yr oedd yr ymadawedig yn gymwys i’w waredu yn esempt rhag codi treth arno os bodlonir yr amodau a ganlyn.

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

en-gb	that the transaction is carried out within the period of two years after a person ' s death, and
cy-gb	bod y trafodiad yn cael ei gyflawni o fewn y cyfnod o ddwy flynedd ar ôl marwolaeth person, a

en-gb	that no consideration in money or money ' s worth other than the making of a variation of another such disposition is given for it.
cy-gb	na roddir unrhyw gydnabyddiaeth ariannol na chyfwerth ariannol ar ei gyfer ac eithrio amrywio gwarediad arall o’r fath.

en-gb	(3) Where the condition in sub-paragraph (2)(b) is not met, the chargeable consideration for the transaction is determined in accordance with paragraph 9(3) of Schedule 4.
cy-gb	(3) Pan na fo’r amod yn is-baragraff (2)(b) wedi ei gyflawni, pennir y gydnabyddiaeth drethadwy ar gyfer y trafodiad yn unol â pharagraff 9(3) o Atodlen 4.

en-gb	(4) This paragraph applies whether or not the administration of the estate is complete or the property has been distributed in accordance with the original dispositions.
cy-gb	(4) Mae’r paragraff hwn yn gymwys pa un a yw gweinyddiad yr ystad wedi ei gwblhau ai peidio neu pa un a yw’r eiddo wedi ei ddosbarthu yn unol â’r gwarediadau gwreiddiol ai peidio.

en-gb	P o w er to add, re m ove or var y exe mp tions 
cy-gb	Pzer i y c hwanegu, i dynnu ymaith neu i amrywio esemptiadau

en-gb	7 The Welsh Ministers may by regulations amend this Schedule so as to—
cy-gb	7 Caiff Gweinidogion Cymru drwy reoliadau ddiwygio’r Atodlen hon er mwyn—

en-gb	provide for any other description of land transaction to be exempt from charge;
cy-gb	darparu i drafodiad tir o unrhyw ddisgrifiad arall fod yn esempt rhag codi treth arno;

en-gb	provide that a description of land transaction is no longer exempt from charge;
cy-gb	darparu nad yw disgrifiad o drafodiad tir yn esempt rhag codi treth arno mwyach;

en-gb	vary a description of land transaction that is exempt from charge.
cy-gb	amrywio disgrifiad o drafodiad tir sy’n esempt rhag codi treth arno.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 71 
cy-gb	71 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 4
cy-gb	ATODLEN 4

en-gb	(as introd u ced by section 18(1))
cy-gb	(a gyflwynir gan adran 18(1))

en-gb	C H A RGE A BLE C ON S I D ER AT ION 
cy-gb	CYDNABYDDIAETH DRETHAD W Y

en-gb	M one y or m one y 's w ort h
cy-gb	A rian neu gyfwerth ariannol 

en-gb	1 The chargeable consideration for a transaction is, except as otherwise provided, any
cy-gb	1 Y gydnabyddiaeth drethadwy ar gyfer trafodiad, oni ddarperir fel arall, yw unrhyw

en-gb	consideration in money or money's worth given for the sub j ect-matter of the transaction, directly or indirectly, by the buyer or a person connected with the buyer.
cy-gb	gydnabyddiaeth mewn arian neu gyfwerth ariannol a roddir am destun y trafodiad, yn uniongyrchol neu’n anuniongyrchol, gan y prynwr neu gan berson sy’n gysylltiedig â’r prynwr.

en-gb	V al u e added tax 
cy-gb	Treth ar werth

en-gb	2 The chargeable consideration for a transaction includes any value added tax chargeable
cy-gb	2 M ae’r gydnabyddiaeth drethadwy ar gyfer trafodiad yn cynnwys unrhyw dreth ar werth

en-gb	in respect of the transaction, other than value added tax chargeable by virtue of an option to tax any land under Part 1 of Schedule 10 to the V alue Added Tax Act 1994 (c. 
cy-gb	sydd i’w chodi mewn cysylltiad â’r trafodiad, ac eithrio treth ar werth sydd i’w chodi yn rhinwedd opsiwn i drethu unrhyw dir o dan Ran 1 o Atodlen 10 i Ddeddf Treth ar W erth 1994 (p. 

en-gb	23) made after the effective date of the transaction.
cy-gb	23) a wneir ar ôl y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	P ost p oned consideration 
cy-gb	Cydnabyddiaeth ohiriedig

en-gb	3 The amount or value of the chargeable consideration for a transaction is to be determined
cy-gb	3 M ae swm neu werth y gydnabyddiaeth drethadwy ar gyfer trafodiad i’w bennu heb

en-gb	without any discount for postponement of the right to receive it or any part of it.
cy-gb	unrhyw ddisgownt am ohirio’r hawl i’w gael neu i gael unrhyw ran ohono.

en-gb	Ju st and reasona b le a pp ortion m ent 
cy-gb	Dosrannu teg a rhesymol

en-gb	4 (1) F or the purposes of this Act, consideration attributable—
cy-gb	4 (1) At ddibenion y Ddeddf hon, mae cydnabyddiaeth sydd i’w phriodoli—

en-gb	to two or more land transactions,
cy-gb	i ddau drafodiad tir neu ragor,

en-gb	in part to a land transaction and in part to another matter, or
cy-gb	yn rhannol i drafodiad tir ac yn rhannol i fater arall, neu

en-gb	in part to matters making it chargeable consideration and in part to other matters, is to be apportioned on a j ust and reasonable basis.
cy-gb	yn rhannol i faterion sy’n ei gwneud yn gydnabyddiaeth drethadwy ac yn rhannol i faterion eraill,i’w dosrannu ar sail deg a rhesymol.

en-gb	I f the consideration is not so apportioned, this Act has effect as if it had been so apportioned. 
cy-gb	Os na chaiff y gydnabyddiaeth ei dosrannu felly, mae’r Ddeddf hon yn cael effaith fel pe bai wedi ei dosrannu felly.

en-gb	F or the purposes of this paragraph, any consideration given for what is in substance one bargain is to be treated as attributable to all the elements of the bargain, even though— 
cy-gb	At ddibenion y paragraff hwn, mae unrhyw gydnabyddiaeth a roddir am yr hyn sydd, yn ei hanfod, yn un fargen i’w thrin fel pe bai i’w phriodoli i holl elfennau’r fargen—

en-gb	separate consideration is, or purports to be, given for different elements of the bargain, or
cy-gb	er bod cydnabyddiaeth ar wahân yn cael ei rhoi, neu yr honnir ei bod yn cael ei rhoi, ar gyfer elfennau gwahanol o’r fargen, neu

en-gb	there are, or purport to be, separate transactions in respect of different elements of the bargain.
cy-gb	er bod, neu yr honnir bod, trafodiadau ar wahân mewn cysylltiad ag elfennau gwahanol o’r fargen.

en-gb	E xc h an g es 
cy-gb	Cyfnewidiadau

en-gb	5 (1) This paragraph applies to determine the chargeable consideration where one or more land transactions are entered into by a person (alone or j ointly) as buyer wholly or partly in consideration of one or more other land transactions being entered into by that person (alone or j ointly) as seller.
cy-gb	5 (1) M ae’r paragraff hwn yn gymwys wrth bennu’r gydnabyddiaeth drethadwy pan fo person (ar ei ben ei hun neu ar y cyd) yn ymrwymo i un trafodiad tir neu ragor fel prynwr yn gydnabyddiaeth lwyr neu rannol y bydd y person hwnnw (ar ei ben ei hun neu ar y cyd) yn ymrwymo i un trafodiad tir neu ragor fel gwerthwr.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 72 
cy-gb	72 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

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

en-gb	“relevant transaction” means any of those transactions, and
cy-gb	ystyr “trafodiad perthnasol” yw unrhyw un neu ragor o’r trafodiadau hynny, a

en-gb	“relevant ac q uisition” means a relevant transaction entered into as buyer and “relevant disposal” means a relevant transaction entered into as seller.
cy-gb	ystyr “caffaeliad perthnasol” yw trafodiad perthnasol yr ymrwymir iddo fel prynwr ac ystyr “gwarediad perthnasol” yw trafodiad perthnasol yr ymrwymir iddo fel gwerthwr.

en-gb	(3) The following rules apply if the sub j ect-matter of any of the relevant transactions is a ma j or interest in land—
cy-gb	(3) Mae’r rheolau a ganlyn yn gymwys os prif fuddiant mewn tir yw testun unrhyw un neu ragor o’r trafodiadau perthnasol—

en-gb	(a) where a single relevant ac q uisition is made, the chargeable consideration for the ac q uisition is—
cy-gb	(a) pan wneir caffaeliad perthnasol unigol, y gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw—

en-gb	the market value of the sub j ect-matter of the ac q uisition as at the effective date of the transaction,
cy-gb	gwerth marchnadol testun y caffaeliad ar y dyddiad y mae’r trafodiad yn cael effaith,

en-gb	if the ac q uisition is the grant of a lease at a rent, that rent, and
cy-gb	os rhoi les am rent yw’r caffaeliad, y rhent hwnnw, a

en-gb	any value added tax chargeable in respect of that ac q uisition as at the effective date of the transaction;
cy-gb	unrhyw dreth ar werth sydd i’w chodi mewn cysylltiad â’r caffaeliad hwnnw ar y dyddiad y mae’r trafodiad yn cael effaith;

en-gb	(b) where two or more relevant ac q uisitions are made, the chargeable consideration for each relevant ac q uisition is—
cy-gb	(b) pan wneir dau gaffaeliad perthnasol neu ragor, y gydnabyddiaeth drethadwy ar gyfer pob caffaeliad perthnasol yw—

en-gb	the market value of the sub j ect-matter of the ac q uisition as at the effective date of the transaction,
cy-gb	gwerth marchnadol testun y caffaeliad ar y dyddiad y mae’r trafodiad yn cael effaith,

en-gb	if the ac q uisition is the grant of a lease at a rent, that rent, and
cy-gb	os rhoi les am rent yw’r caffaeliad, y rhent hwnnw, a

en-gb	any value added tax chargeable in respect of that ac q uisition as at the effective date of the transaction.
cy-gb	unrhyw dreth ar werth sydd i’w chodi mewn cysylltiad â’r caffaeliad hwnnw ar y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	(4) In determining market value for the purpose of sub-paragraph (3)(a)(i) and (b)(i), no account is to be taken of a reduction in what would otherwise be the market value of the sub j ect-matter where the reduction is the result of anything done, the main purpose or one of the main purposes of which, is to avoid tax (whether by the buyer or any other person).
cy-gb	(4) Wrth bennu gwerth marchnadol at ddiben is-baragraff (3)(a)(i) a (b)(i), rhaid diystyru gostyngiad yn yr hyn a fyddai, fel arall, yn werth marchnadol y testun pan fo’r gostyngiad yn deillio o unrhyw beth a wneir (boed gan y prynwr neu gan unrhyw berson arall) i osgoi treth, a bod hynny’n brif ddiben iddo, neu’n un o’i brif ddibenion.

en-gb	(5) The following rules apply if the sub j ect-matter of none of the relevant transactions is a ma j or interest in land—
cy-gb	(5) Mae’r rheolau a ganlyn yn gymwys os nad prif fuddiant mewn tir yw testun unrhyw un o’r trafodiadau perthnasol—

en-gb	where a single relevant ac q uisition is made in consideration of one or more relevant disposals, the chargeable consideration for the ac q uisition is the amount or value of any chargeable consideration other than the disposal or disposals that is given for the ac q uisition;
cy-gb	pan wneir caffaeliad perthnasol unigol yn gydnabyddiaeth ar gyfer un gwarediad perthnasol neu ragor, y gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw swm neu werth unrhyw gydnabyddiaeth drethadwy ac eithrio’r gwarediad neu’r gwarediadau a roddir am y caffaeliad;

en-gb	where two or more relevant ac q uisitions are made in consideration of one or more relevant disposals, the chargeable consideration for each relevant ac q uisition is the appropriate proportion of the amount or value of any chargeable consideration other than the disposal or disposals that is given for the ac q uisitions.
cy-gb	pan wneir dau gaffaeliad perthnasol neu ragor yn gydnabyddiaeth ar gyfer un gwarediad perthnasol neu ragor, y gydnabyddiaeth drethadwy ar gyfer pob caffaeliad perthnasol yw’r gyfran briodol o swm neu werth unrhyw gydnabyddiaeth drethadwy ac eithrio’r gwarediad neu’r gwarediadau a roddir am y caffaeliadau.

en-gb	(6) F or the purposes of sub-paragraph (5)(b) the appropriate proportion is—
cy-gb	(6) At ddibenion is-baragraff (5)(b) y gyfran briodol yw—

en-gb	MV I TMV
cy-gb	GM I CGM

en-gb	F igure 3 
cy-gb	Ffigwr 3

en-gb	where—
cy-gb	pan—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 73 
cy-gb	73 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	MV is the market value of the sub j ect-matter of the ac q uisition for which the chargeable consideration is being determined, and
cy-gb	GM yw gwerth marchnadol testun y caffaeliad y pennir y gydnabyddiaeth drethadwy ar ei gyfer, ac

en-gb	TMV is the total market value of the sub j ect-matter of all the relevant ac q uisitions.
cy-gb	CGM yw cyfanswm gwerth marchnadol testun yr holl gaffaeliadau perthnasol.

en-gb	This paragraph has effect sub j ect to paragraph 6 (partition etc.: 
cy-gb	Mae’r paragraff hwn yn cael effaith yn ddarostyngedig i baragraff 6 (darnddosbarthu etc.: 

en-gb	disregard of existing interest).
cy-gb	diystyru buddiant presennol).

en-gb	This paragraph does not apply in a case to which paragraph 1 8 (arrangements involving public or educational bodies) applies.
cy-gb	Nid yw’r paragraff hwn yn gymwys mewn achos y mae paragraff 18 (trefniadau sy’n ymwneud â chyrff cyhoeddus neu addysgol) yn gymwys iddo.

en-gb	P artition etc.: 
cy-gb	Darnddosbarthu etc.: 

en-gb	disre g ard of existin g interest 
cy-gb	diystyru buddiant presennol

en-gb	6 In the case of a land transaction giving effect to a partition or division of a chargeable
cy-gb	6 Yn achos trafodiad tir sy’n rhoi effaith i ddarnddosbarthu neu rannu buddiant trethadwy

en-gb	interest to which persons are j ointly entitled, the share of the interest held by the buyer immediately before the partition or division does not count as chargeable consideration.
cy-gb	y mae gan bersonau hawl iddo ar y cyd, nid yw’r gyfran o’r buddiant a ddelir gan y prynwr yn union cyn y darnddosbarthu neu’r rhannu yn cyfrif fel cydnabyddiaeth drethadwy.

en-gb	V al u ation of non- m onetar y consideration 
cy-gb	Prisio cydnabyddiaeth anariannol

en-gb	7 E xcept as otherwise provided, the value of any chargeable consideration for a land
cy-gb	7 Oni ddarperir fel arall, cymerir mai gwerth unrhyw gydnabyddiaeth drethadwy ar gyfer

en-gb	transaction, other than—
cy-gb	trafodiad tir, ac eithrio—

en-gb	money (whether in sterling or another currency), or
cy-gb	arian (boed mewn sterling neu mewn arian arall), neu

en-gb	debt as defined for the purposes of paragraph 8 (debt as consideration), is to be taken to be its market value at the effective date of the transaction.
cy-gb	dyled fel y’i diffinnir at ddibenion paragraff 8 (dyled fel cydnabyddiaeth), yw ei werth marchnadol ar y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	De b t as consideration
cy-gb	Dyled fel cydnabyddiaeth

en-gb	8 (1) Where the chargeable consideration for a land transaction consists in whole or in part 
cy-gb	8 (1) Pan fo’r gydnabyddiaeth drethadwy ar gyfer trafodiad tir yn llwyr neu’n rhannol ar

en-gb	of —
cy-gb	ffurf—

en-gb	the satisfaction or release of debt due to the buyer or owed by the seller, or
cy-gb	ad-dalu neu ollwng dyled sy’n ddyledus i’r prynwr neu gan y gwerthwr, neu

en-gb	the assumption of existing debt by the buyer,
cy-gb	ysgwyddo dyled bresennol gan y prynwr,

en-gb	the amount of debt satisfied, released or assumed is to be taken to be the whole or, as the case may be, part of the chargeable consideration for the transaction.
cy-gb	cymerir mai swm y ddyled a ad-delir, a ollyngir neu a ysgwyddir yw’r holl gydnabyddiaeth drethadwy ar gyfer y trafodiad, neu ran ohoni, yn ôl y digwydd.

en-gb	(2) B ut where the chargeable consideration for a land transaction consists in whole or in part of both—
cy-gb	(2) Ond pan fo’r gydnabyddiaeth drethadwy ar gyfer trafodiad tir yn llwyr neu’n rhannol ar ffurf y canlynol ill dau—

en-gb	the satisfaction or release of debt owed by the seller, and
cy-gb	ad-dalu neu ollwng dyled sy’n ddyledus gan y gwerthwr, a

en-gb	the assumption of that debt by the buyer,
cy-gb	ysgwyddo’r ddyled honno gan y prynwr,

en-gb	the amount of debt assumed is to be taken to be the whole or, as the case may be, part of the chargeable consideration for the transaction.
cy-gb	tybir mai swm y ddyled a ysgwyddir yw’r holl gydnabyddiaeth drethadwy neu ran ohoni, yn ôl y digwydd.

en-gb	(3) Where—
cy-gb	(3) Pan fo—

en-gb	debt is secured on the sub j ect-matter of a land transaction immediately before and immediately after the transaction, and
cy-gb	dyled yn cael ei sicrhau ar destun trafodiad tir yn union cyn y trafodiad ac yn union ar ei ôl, a

en-gb	the rights or liabilities in relation to that debt of any party to the transaction are changed as a result of or in connection with the transaction,
cy-gb	hawliau neu rwymedigaethau, mewn perthynas â’r ddyled honno, unrhyw barti i’r trafodiad yn newid o ganlyniad i’r trafodiad neu mewn cysylltiad â’r trafodiad,

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 74
cy-gb	74 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)

en-gb	then for the purposes of this paragraph there is an assumption of that debt by the buyer, and that assumption of debt constitutes chargeable consideration for the transaction.
cy-gb	yna at ddibenion y paragraff hwn mae’r prynwr yn ysgwyddo’r ddyled honno, ac mae’r ysgwyddo dyled hwnnw yn gydnabyddiaeth drethadwy ar gyfer y trafodiad.

en-gb	(4) Where in a case in which sub-paragraph (1)(b) or (2) applies—
cy-gb	(4) Mewn achos y mae is-baragraff (1)(b) neu (2) yn gymwys iddo—

en-gb	the debt assumed is or includes debt secured on the property forming the sub j ect-matter of the transaction, and
cy-gb	pan fo’r ddyled a ysgwyddir yn ddyled, neu’n cynnwys dyled, a sicrheir ar yr eiddo sy’n ffurfio testun y trafodiad, a

en-gb	immediately before the transaction there were two or more persons each holding an undivided share of that property, or there are two or more such persons immediately afterwards,
cy-gb	pan oedd, yn union cyn y trafodiad, ddau berson neu ragor yn dal cyfran anrhanedig o’r eiddo hwnnw bob un, neu pan fo dau berson neu ragor o’r fath yn union ar ei ôl,

en-gb	the amount of secured debt assumed is to be determined as if the amount of that debt owed by each of those persons at a given time were the proportion of it corresponding to the person's undivided share of the property at that time.
cy-gb	mae swm y ddyled sicredig a ysgwyddir i’w bennu fel pe bai swm y ddyled honno sy’n ddyledus gan bob un o’r personau hynny, ar adeg benodol, y gyfran ohono sy’n cyfateb i gyfran anrhanedig y person o’r eiddo ar yr adeg honno.

en-gb	(5) F or the purposes of sub-paragraph (4), each j oint tenant of property is treated as holding an e q ual undivided share of it.
cy-gb	(5) At ddibenion is-baragraff (4), caiff pob cyd-denant eiddo ei drin fel pe bai’n dal cyfran anrhanedig gyfartal ohono.

en-gb	(6) f the effect of this paragraph would be that the amount of the chargeable consideration for the transaction exceeded the market value of the sub j ect-matter of the transaction, the amount of the chargeable consideration is treated as limited to that value.
cy-gb	(6) Os effaith y paragraff hwn fyddai bod swm y gydnabyddiaeth drethadwy ar gyfer y trafodiad yn fwy na gwerth marchnadol testun y trafodiad, mae swm y gydnabyddiaeth drethadwy i’w drin fel pe bai wedi ei gyfyngu i’r gwerth hwnnw.

en-gb	(7) In this paragraph—
cy-gb	(7) Yn y paragraff hwn—

en-gb	“debt” means an obligation, whether certain or contingent, to pay a sum of money either immediately or at a future date,
cy-gb	ystyr “dyled” yw rhwymedigaeth, boed yn bendant neu’n ddibynnol, i dalu swm o arian naill ai ar unwaith neu yn y dyfodol,

en-gb	“existing debt”, in relation to a transaction, means debt created or arising before the effective date of, and otherwise than in connection with, the transaction, and
cy-gb	ystyr “dyled bresennol”, mewn perthynas â thrafodiad, yw dyled a grewyd neu a oedd yn codi cyn y dyddiad y mae’r trafodiad yn cael effaith, ac nad oedd wedi ei chreu neu nad oedd yn codi mewn cysylltiad â’r trafodiad, ac

en-gb	references to the amount of a debt are to the principal amount payable or, as the case may be, the total of the principal amounts payable, together with the amount of any interest that has accrued due on or before the effective date of the transaction.
cy-gb	mae cyfeiriadau at swm dyled yn gyfeiriadau at y prif swm sy’n daladwy neu, yn ôl y digwydd, gyfanswm y prif symiau sy’n daladwy, ynghyd â swm unrhyw log cronedig sy’n ddyledus ar y dyddiad y mae’r trafodiad yn cael effaith neu cyn hynny.

en-gb	C ases wh ere conditions for exe mp tion not f u ll y m et 
cy-gb	Achosion p an na fodlonir amodau ar gyfer esem p tiad yn llawn

en-gb	9 (1) Where a land transaction would be exempt from charge under paragraph 5 of Schedule 3
cy-gb	9 (1) Pe byddai trafodiad tir yn esempt rhag codi treth arno o dan baragraff 5 o Atodlen 3

en-gb	(assents and appropriations by personal representatives) but for sub-paragraph (2) of that paragraph (cases where person ac q uiring property gives consideration for it), the chargeable consideration for the transaction does not include the amount of any secured debt assumed.
cy-gb	(cydsyniadau a pherchnogiadau gan gynrychiolwyr personol) oni bai am is-baragraff (2) o’r paragraff hwnnw (achosion pan fo person sy’n caffael eiddo yn rhoi cydnabyddiaeth amdano), nid yw’r gydnabyddiaeth drethadwy ar gyfer y trafodiad yn cynnwys swm unrhyw ddyled sicredig a ysgwyddir.

en-gb	In sub-paragraph (1) “secured debt” has the same meaning as in paragraph 5 of Schedule 3.
cy-gb	Yn is-baragraff (1) mae i “dyled sicredig” yr un ystyr ag ym mharagraff 5 o Atodlen 3.

en-gb	Where a land transaction would be exempt from charge under paragraph 6 of Schedule 3 (variation of testamentary dispositions etc.) 
cy-gb	Pe byddai trafodiad tir yn esempt rhag codi treth arno o dan baragraff 6 o Atodlen 3 (amrywio gwarediadau testamentaidd etc.) 

en-gb	but for a failure to meet the condition in subparagraph (2)(b) of that paragraph (no consideration other than variation of another disposition), the chargeable consideration for the transaction does not include the making of any variation as is mentioned in that sub-paragraph.
cy-gb	oni bai am fethiant i fodloni’r amod yn is-baragraff (2)(b) o’r paragraff hwnnw (dim cydnabyddiaeth ac eithrio amrywio gwarediad arall), nid yw’r gydnabyddiaeth drethadwy ar gyfer y trafodiad yn cynnwys gwneud unrhyw amrywiad a grybwyllir yn yr is-baragraff hwnnw.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 75
cy-gb	75 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)

en-gb	C onversion of a m o u nts in forei g n c u rrenc y
cy-gb	Cyfnewid symiau mewn arian tramor

en-gb	10 (1) R eferences in this Act to the amount or value of the consideration for a transaction are to its amount or value in sterling.
cy-gb	1 0 (1) M ae cyfeiriadau yn y Ddeddf hon at swm neu werth y gydnabyddiaeth ar gyfer trafodiad yn gyfeiriadau at ei swm neu ei gwerth mewn sterling.

en-gb	(2) F or the purposes of this Act, the sterling e q uivalent of an amount expressed in another currency is to be ascertained by reference to the L ondon closing exchange rate on the effective date of the transaction (unless the parties have used a different rate for the purposes of the transaction).
cy-gb	(2) At ddibenion y Ddeddf, hon mae gwerth sterling cyfatebol swm a fynegir mewn arian arall i’w ganfod drwy gyfeirio at gyfradd gyfnewid derfynol Llundain ar y dyddiad y mae’r trafodiad yn cael effaith (oni bai bod y partIon wedi defnyddio cyfradd wahanol at ddibenion y trafodiad).

en-gb	C arr y in g o u t of w or k s 
cy-gb	Gwneud gwaith

en-gb	11 (1) Where the whole or part of the consideration for a land transaction consists of the carrying out of works of construction, improvement or repair of a building or other works to enhance the value of land, then—
cy-gb	11 (1) Pan fo’r holl gydnabyddiaeth neu ran o’r gydnabyddiaeth ar gyfer trafodiad tir ar ffurf gwneud gwaith adeiladu, gwella neu drwsio adeilad neu waith arall i gynyddu gwerth tir, yna—

en-gb	to the extent that the conditions specified in sub-paragraph (2) are met, the value of the works does not count as chargeable consideration, and
cy-gb	i’r graddau y bodlonir yr amodau a bennir yn is-baragraff (2), nid yw gwerth y gwaith yn cyfrif fel cydnabyddiaeth drethadwy, a

en-gb	to the extent that those conditions are not met, the value of the works is to be taken into account as chargeable consideration.
cy-gb	i’r graddau na fodlonir yr amodau hynny, mae gwerth y gwaith i’w ystyried fel cydnabyddiaeth drethadwy.

en-gb	(2) The conditions referred to in sub-paragraph (1) are—
cy-gb	(2) Yr amodau y cyfeirir atynt yn is-baragraff (1) yw—

en-gb	that the works are carried out after the effective date of the transaction,
cy-gb	y gwneir y gwaith ar ôl y dyddiad y mae’r trafodiad yn cael effaith,

en-gb	that the works are carried out on land ac q uired or to be ac q uired under the transaction or on other land held by the buyer or a person connected with the buyer, and
cy-gb	y gwneir y gwaith ar dir a gaffaelir neu sydd i’w gaffael o dan y trafodiad neu ar dir arall a ddelir gan y prynwr neu gan berson sy’n gysylltiedig â’r prynwr, ac

en-gb	that it is not a condition of the transaction that the works are carried out by the seller or a person connected with the seller.
cy-gb	nad yw’n un o amodau’r trafodiad bod y gwerthwr neu berson sy’n gysylltiedig â’r gwerthwr yn gwneud y gwaith.

en-gb	(3) Where by virtue of—
cy-gb	(3) Pan fo, yn rhinwedd—

en-gb	section 10(5) (contract and transfer), or
cy-gb	adran 1 0 (5) (contract a throsglwyddo), 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	there are two notifiable transactions (the first being the contract or agreement and the second being the transaction effected on completion or, as the case may be, the grant of the lease), the condition in sub-paragraph (2)(a) is treated as met in relation to the second transaction if it is met in relation to the first.
cy-gb	ddau drafodiad hysbysadwy (gyda’r contract neu’r cytundeb yn drafodiad cyntaf a’r trafodiad y rhoddir effaith iddo wrth gwblhau neu, yn ôl y digwydd, roi’r les, yn ail drafodiad), caiff yr amod yn is-baragraff (2)(a) ei drin fel pe bai wedi ei fodloni mewn perthynas â’r ail drafodiad os bodlonir ef mewn perthynas â’r cyntaf.

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

en-gb	references to the ac q uisition of land are to the ac q uisition of a ma j or interest in it;
cy-gb	mae cyfeiriadau at gaffael tir yn gyfeiriadau at gaffael prif fuddiant ynddo;

en-gb	the value of the works is to be taken to be the amount that would have to be paid in the open market as at the effective date of the transaction for the carrying out of the works in q uestion (including any value added tax that would be chargeable in respect of the carrying out of the works).
cy-gb	cymerir mai gwerth y gwaith yw’r swm y byddai’n rhaid ei dalu ar y farchnad agored am wneud y gwaith o dan sylw, ar y dyddiad y mae’r trafodiad yn cael effaith (gan gynnwys unrhyw dreth ar werth a fyddai i’w chodi mewn cysylltiad â gwneud y gwaith).

en-gb	(5) This paragraph is sub j ect to paragraph 18 (arrangements involving public or educational bodies).
cy-gb	(5) M ae’r paragraff hwn yn ddarostyngedig i baragraff 18 (trefniadau sy’n ymwneud â chyrff cyhoeddus neu addysgol).

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 76
cy-gb	76 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)

en-gb	P rovision of services 
cy-gb	Darparu gwasanaethau

en-gb	12 (1) Where the whole or part of the consideration for a land transaction consists of the provision of services (other than the carrying out of works to which paragraph 11 applies), the value of that consideration is to be taken to be the amount that would have to be paid in the open market as at the effective date of the transaction to obtain those services.
cy-gb	12 (1) Pan fo’r holl gydnabyddiaeth neu ran o’r gydnabyddiaeth ar gyfer trafodiad tir ar ffurf darparu gwasanaethau (ac eithrio gwneud gwaith y mae paragraff 11 yn gymwys iddo), cymerir mai gwerth y gydnabyddiaeth honno yw’r swm y byddai’n rhaid ei dalu ar y farchnad agored ar y dyddiad y mae’r trafodiad yn cael effaith er mwyn cael y gwasanaethau hynny.

en-gb	That amount includes any value added tax that would be chargeable in respect of the provision of the services.
cy-gb	Mae’r swm hwnnw yn cynnwys unrhyw dreth ar werth a fyddai i’w chodi mewn cysylltiad â darparu’r gwasanaethau.

en-gb	This paragraph is sub j ect to paragraph 1 8 (arrangements involving public or educational bodies).
cy-gb	Mae’r paragraff hwn yn ddarostyngedig i baragraff 18 (trefniadau sy’n ymwneud â chyrff cyhoeddus neu addysgol).

en-gb	Land transaction entered into by reason of e mp lo ym ent
cy-gb	Trafodiad tir yr ymrwymir iddo o ganlyniad i gyflogaeth

en-gb	13 Where a land transaction is entered into by reason of the buyer's employment, or that of a person connected with the buyer, then—
cy-gb	13 Pan ymrwymir i drafodiad tir o ganlyniad i gyflogaeth y prynwr, neu gyflogaeth person sy’n gysylltiedig â’r prynwr, yna—

en-gb	(a) if the transaction gives rise to a charge to tax under Chapter 5 of Part 3 of the I ncome Tax ( E arnings and Pensions) Act 2003 (c. 
cy-gb	(a) os yw’r trafodiad yn arwain at godi treth o dan Bennod 5 o Ran 3 o Ddeddf Treth Jncwm (Enillion a Phensiynau) 2 00 3 (p. 

en-gb	1) (taxable benefits: 
cy-gb	1) (buddion trethadwy: 

en-gb	living accommodation) and—
cy-gb	llety preswyl) ac—

en-gb	no rent is payable by the buyer, or
cy-gb	nad oes unrhyw rent yn daladwy gan y prynwr, neu

en-gb	the rent payable by the buyer is less than the cash e q uivalent of the benefit calculated under section 105 or 106 of that Act,
cy-gb	bod y rhent sy’n daladwy gan y prynwr yn llai na swm cyfwerth ag arian parod y budd wedi ei gyfrifo o dan adran 1 0 5 neu 1 0 6 o’r Ddeddf honno,

en-gb	there is to be taken to be payable by the buyer as rent an amount e q ual to the cash e q uivalent chargeable under those sections;
cy-gb	cymerir bod swm yn daladwy gan y prynwr fel rhent sy’n hafal â’r swm cyfwerth ag arian parod sydd i’w godi o dan yr adrannau hynny;

en-gb	(b) if the transaction would give rise to a charge under that Chapter but for section 99 of that Act (accommodation provided for performance of duties), the consideration for the transaction is the actual consideration (if any);
cy-gb	(b) pe bai’r trafodiad yn arwain at godi treth o dan y Bennod honno oni bai am adran 99 o’r Ddeddf honno (llety a ddarperir am gyflawni dyletswyddau), y gydnabyddiaeth ar gyfer y trafodiad yw’r gydnabyddiaeth wirioneddol (os oes un);

en-gb	(c) if neither paragraph (a) nor paragraph (b) applies, the consideration for the transaction is to be taken to be not less than the market value of the sub j ect-matter of the transaction as at the effective date of the transaction.
cy-gb	(c) os nad yw paragraff (a) na pharagraff (b) yn gymwys, cymerir nad yw’r gydnabyddiaeth ar gyfer y trafodiad yn ddim llai na gwerth marchnadol testun y trafodiad ar y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	I nde m nit y g iven by buy er 
cy-gb	Indemniad a roddir gan brynwr

en-gb	14 Where the buyer agrees to indemnify the seller in respect of liability to a third party arising from breach of an obligation owed by the seller in relation to the land that is the sub j ect of the transaction, neither the agreement nor any payment made in pursuance of it counts as chargeable consideration.
cy-gb	14 Pan fo’r prynwr yn cytuno i indemnio’r gwerthwr mewn cysylltiad ag atebolrwydd i drydydd parti sy’n codi o dorri rhwymedigaeth ar ran y gwerthwr mewn perthynas â’r tir y mae’r trafodiad yn ymwneud ag ef, nid yw’r cytundeb nac unrhyw daliad a wneir yn unol ag ef yn cyfrif fel cydnabyddiaeth drethadwy.

en-gb	Buy er b earin g in h eritance tax lia b ilit y
cy-gb	Prynwr yn agored i dalu treth etifeddiant

en-gb	15 Where—
cy-gb	15 Pan fo—

en-gb	(a) there is a land transaction that is—
cy-gb	(a) trafodiad tir—

en-gb	(i) a transfer of value within section 3 of the I nheritance Tax Act 19 8 4 (c. 
cy-gb	(i) yn drosglwyddiad gwerth o fewn adran 3 o Ddeddf Treth Etifeddiant 1984 (p. 

en-gb	51) (transfers of value), or
cy-gb	51) (trosglwyddiadau gwerth), neu

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 77
cy-gb	77 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)

en-gb	(ii) a disposition, effected by will or under the law of intestacy, of a chargeable interest comprised in the estate of a person immediately before the person ' s death,
cy-gb	(ii) yn warediad, y rhoddir effaith iddo gan ewyllys neu o dan y gyfraith diewyllysedd, o fuddiant trethadwy a gynhwyswyd yn ystad person yn union cyn iddo farw,

en-gb	and
cy-gb	a

en-gb	(b) the buyer is or becomes liable to pay, agrees to pay or does in fact pay any inheritance tax due in respect of the transfer or disposition,
cy-gb	(b) y prynwr yn agored i dalu neu’n dod yn agored i dalu, yn cytuno i dalu neu’n talu mewn gwirionedd unrhyw dreth etifeddiant sy’n ddyledus mewn perthynas â’r trosglwyddiad neu’r gwarediad,

en-gb	the buyer ' s liability, agreement or payment does not count as chargeable consideration for the transaction.
cy-gb	nid yw atebolrwydd, cytundeb na thaliad y prynwr yn cyfrif fel cydnabyddiaeth drethadwy ar gyfer y trafodiad.

en-gb	Buy er b earin g ca p ital g ains tax lia b ilit y
cy-gb	Prynwyr yn agored i dreth ar enillion cyfalaf

en-gb	16 (1) Where—
cy-gb	16 (1) Pan fo—

en-gb	(a) there is a land transaction under which the chargeable interest in q uestion—
cy-gb	(a) trafodiad tir y mae’r buddiant trethadwy o dan sylw, oddi tano—

en-gb	is ac q uired otherwise than by a bargain made at arm ' s length, or
cy-gb	yn cael ei gaffael mewn modd ac eithrio bargen a wneir hyd braich, neu

en-gb	is treated by section 1 8 of the Taxation of Chargeable G ains Act 1992 (c. 
cy-gb	yn cael ei drin gan adran 18 o Ddeddf Trethiant Enillion Trethadwy 1992 (p. 

en-gb	12) (transactions between connected persons) as so ac q uired,
cy-gb	12) (trafodiadau rhwng personau cysylltiedig) fel pe bai wedi ei gaffael yn y modd hwnnw,

en-gb	and
cy-gb	a

en-gb	(b) the buyer is or becomes liable to pay, or does in fact pay, any capital gains tax due in respect of the corresponding disposal of the chargeable interest,
cy-gb	(b) y prynwr yn agored i dalu neu’n dod yn agored i dalu, neu’n talu mewn gwirionedd, unrhyw dreth ar enillion cyfalaf sy’n ddyledus mewn cysylltiad â’r gwarediad cyfatebol o’r buddiant trethadwy,

en-gb	the buyer ' s liability or payment does not count as chargeable consideration for the transaction.
cy-gb	nid yw atebolrwydd neu daliad y prynwr yn cyfrif fel cydnabyddiaeth drethadwy ar gyfer y trafodiad.

en-gb	(2) Sub-paragraph (1) does not apply if there is chargeable consideration for the transaction (disregarding the liability or payment referred to in sub-paragraph (1)(b)).
cy-gb	(2) Nid yw is-baragraff (1) yn gymwys os oes cydnabyddiaeth drethadwy ar gyfer y trafodiad (gan ddiystyru’r atebolrwydd neu’r taliad y cyfeirir ato yn is-baragraff (1)(b)).

en-gb	C osts of enfranc h ise m ent 
cy-gb	Costau breinio

en-gb	17 Costs borne by the buyer under section 9(4) of the L easehold R eform Act 1967 (c. 88 ) or section 33 of the L easehold R eform, H ousing and U rban Development Act 1993 (c. 2 8 ) (costs of enfranchisement) do not count as chargeable consideration.
cy-gb	17 Nid yw costau y mae’r prynwr yn mynd iddynt o dan adran 9(4) o Ddeddf Diwygio Cyfraith Lesddaliad 1967 (p. 88) neu adran 33 o Ddeddf Diwygio Cyfraith Lesddaliad, Tai a Datblygu Trefol 1993 (p. 28) (costau breinio) yn cyfrif fel cydnabyddiaeth drethadwy.

en-gb	Arran g e m ents involvin g pub lic or ed u cational b odies
cy-gb	Trefniadau sy'n ymwneud a chyrff cyhoeddus neu addysgol

en-gb	1 8 (1) This paragraph applies in any case where arrangements are entered into under which—
cy-gb	18 (1) Mae’r paragraff hwn yn gymwys mewn unrhyw achos pan ymrwymir i drefniadau—

en-gb	there is a transfer, or the grant or assignment of a lease, of land by a q ualifying body (“A”) to a person who is not a q ualifying body (“B”) (“the main transfer”),
cy-gb	lle trosglwyddir tir, neu y rhoddir neu yr aseinir les ar gyfer tir, gan gorff cymwys (“A”) i berson nad yw’n gorff cymwys (“B”) (“y prif drosglwyddiad”),

en-gb	in consideration (whether in whole or in part) of the main transfer there is a grant by B to A of a lease or sub-lease of the whole, or substantially the whole, of that land (“the leaseback”),
cy-gb	lle rhoddir, yn gydnabyddiaeth (boed lwyr neu rannol) ar gyfer y prif drosglwyddiad, les neu is-les gan B i A ar gyfer yr holl dir hwnnw, neu’r holl dir i raddau helaeth (“yr adles”),

en-gb	B undertakes to carry out works or provide services to A, and
cy-gb	pan fo B yn ymrwymo i wneud gwaith neu ddarparu gwasanaethau i A, a

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 78 
cy-gb	78 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(d) some or all of the consideration given by A to B for the carrying out of those works or the provision of those services is consideration in money,
cy-gb	(d) pan fo peth o’r gydnabyddiaeth neu’r holl gydnabyddiaeth a roddir gan A i B am wneud y gwaith hwnnw neu ddarparu’r gwasanaethau hynny yn gydnabyddiaeth mewn arian,

en-gb	whether or not there is also a transfer, or the grant or assignment of a lease, of any other land by A to B (a “transfer of surplus land”).
cy-gb	pa un a drosglwyddir, neu y rhoddir neu yr aseinir les, ar gyfer unrhyw dir arall yn ogystal gan A i B ai peidio (“trosglwyddiad o dir dros ben”).

en-gb	(2) The following are q ualifying bodies—
cy-gb	(2) M ae’r canlynol yn gyrff cymwys—

en-gb	public bodies within paragraph 1 of Schedule 20 or specified in regulations under that paragraph (relief for certain transactions involving public bodies);
cy-gb	cyrff cyhoeddus o fewn paragraff 1 o Atodlen 2 0 neu a bennir mewn rheoliadau o dan y paragraff hwnnw (rhyddhad ar gyfer trafodiadau penodol sy’n ymwneud â chyrff cyhoeddus);

en-gb	institutions within the further education sector or the higher education sector within the meaning of section 91 of the F urther and H igher E ducation Act 1992 (c. 
cy-gb	sefydliadau o fewn y sector addysg bellach neu’r sector addysg uwch o fewn ystyr adran 91 o Ddeddf Addysg Bellach ac Uwch 1992 (p. 

en-gb	13);
cy-gb	13);

en-gb	further education corporations within the meaning of section 17 of that Act;
cy-gb	corfforaethau addysg bellach o fewn ystyr adran 17 o’r Ddeddf honno;

en-gb	higher education corporations within the meaning section 90 of that Act.
cy-gb	corfforaethau addysg uwch o fewn ystyr adran 9 0 o’r Ddeddf honno.

en-gb	(3) The following do not count as chargeable consideration for the main transfer or any transfer of surplus land—
cy-gb	(3) Nid yw’r canlynol yn cyfrif fel cydnabyddiaeth drethadwy ar gyfer y prif drosglwyddiad nac unrhyw drosglwyddiad o dir dros ben—

en-gb	the leaseback,
cy-gb	yr adles,

en-gb	the carrying out of building works by B for A, or
cy-gb	B yn gwneud gwaith adeiladu i A, neu

en-gb	the provision of services by B to A.
cy-gb	B yn darparu gwasanaethau i A.

en-gb	(4) The chargeable consideration for the leaseback does not include—
cy-gb	(4) Nid yw’r gydnabyddiaeth drethadwy ar gyfer yr adles yn cynnwys—

en-gb	the main transfer,
cy-gb	y prif drosglwyddiad,

en-gb	any transfer of surplus land, or
cy-gb	unrhyw drosglwyddiad o dir dros ben, neu

en-gb	the consideration in money paid by A to B for the building works or other services referred to in sub-paragraph (3).
cy-gb	y gydnabyddiaeth mewn arian a delir gan A i B am y gwaith adeiladu neu’r gwasanaethau eraill y cyfeirir atynt yn is-baragraff (3).

en-gb	(5) Sub-paragraphs (3) and (4) are to be disregarded for the purposes of determining whether the land transaction in q uestion is notifiable.
cy-gb	(5) M ae is-baragraffau (3) a (4) i’w diystyru at ddibenion pennu a yw’r trafodiad tir o dan sylw yn un hysbysadwy.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 79
cy-gb	79 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)

en-gb	SC HE D ULE 5
cy-gb	ATODLEN 5

en-gb	(as introd u ced b y section 24(10))
cy-gb	(a gyflwynir gan adran 24(10))

en-gb	HIGHER R AT E S RE S I D EN T I A L P RO P ER T Y T R A N SACT ION S 
cy-gb	TRAFODIADAU EIDDO PRESWYL CYFRADDAU UWCH

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 higher rates residential property transactions. 
cy-gb	1 (1) M ae’r Atodlen hon yn gwneud darpariaeth ynghylch trafodiadau eiddo preswyl cyfraddau uwch.

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 chargeable transactions that are higher rates residential property transactions where the buyer is an individual and the transaction involves a dwelling;
cy-gb	mae Rhan 2 yn disgrifio’r trafodiadau trethadwy sy’n drafodiadau eiddo preswyl cyfraddau uwch pan fo’r prynwr yn unigolyn a’r trafodiad yn ymwneud ag annedd;

en-gb	Part 3 describes the chargeable transactions that are higher rates residential property transactions where the buyer is an individual and the transaction involves multiple dwellings;
cy-gb	mae Rhan 3 yn disgrifio’r trafodiadau trethadwy sy’n drafodiadau eiddo preswyl cyfraddau uwch pan fo’r prynwr yn unigolyn a’r trafodiad yn ymwneud ag anheddau lluosog;

en-gb	Part 4 describes the chargeable transactions that are higher rates residential property transactions where the buyer is not an individual;
cy-gb	mae Rhan 4 yn disgrifio’r trafodiadau trethadwy sy’n drafodiadau eiddo preswyl cyfraddau uwch pan na fo’r prynwr yn unigolyn;

en-gb	Part 5 contains supplementary provision, including about returns and about the application of the provisions in Parts 2, 3 and 4 in specified circumstances;
cy-gb	mae Rhan 5 yn cynnwys darpariaeth atodol, gan gynnwys darpariaeth ynghylch dychwelyd ffurflenni treth ac ynghylch cymhwyso’r darpariaethau yn Rhannau 2, 3 a 4 o dan amgylchiadau penodedig;

en-gb	Part 6 contains interpretative provision.
cy-gb	(e) mae Rhan 6 yn cynnwys darpariaeth ddehongli.

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

en-gb	BUYER I S A N IN D IVI D U A L : 
cy-gb	PRYNWR SY’N UNIGOLYN: 

en-gb	S INGLE DW ELLING T R A N SACT ION S 
cy-gb	TRAFODIADAU ANNEDD UNIGOL

en-gb	I ntrod u ctor y
cy-gb	Rhagarweiniad

en-gb	2 This Part sets out when a chargeable transaction is a “higher rates residential property
cy-gb	2 M ae’r Rhan hon yn nodi pa bryd y mae trafodiad trethadwy yn “trafodiad eiddo preswyl

en-gb	transaction” for the purpose of regulations under section 24(1)(b) in the case of a transaction involving a dwelling where the buyer is an individual.
cy-gb	cyfraddau uwch” at ddiben rheoliadau o dan adran 24(1)(b) yn achos trafodiad sy’n ymwneud ag annedd pan fo’r prynwr yn unigolyn.

en-gb	H i gh er rates residential p ro p ert y transactions 
cy-gb	Trafodiadau eiddo preswyl cyfraddau uwch

en-gb	3 (1) A chargeable transaction is a higher rates residential property transaction if—
cy-gb	3 (1) M ae trafodiad trethadwy yn drafodiad eiddo preswyl cyfraddau uwch—

en-gb	it falls within sub-paragraph (2), and
cy-gb	os yw’n dod o fewn is-baragraff (2), a

en-gb	paragraph 5 applies.
cy-gb	os yw paragraff 5 yn gymwys.

en-gb	(2) A transaction falls within this sub-paragraph if—
cy-gb	(2) M ae trafodiad yn dod o fewn yr is-baragraff hwn—

en-gb	the buyer is an individual,
cy-gb	os yw’r prynwr yn unigolyn,

en-gb	the main sub j ect-matter of the transaction consists of a ma j or interest in a dwelling (“the purchased dwelling”), and
cy-gb	os yw prif destun y trafodiad ar ffurf prif fuddiant mewn annedd (“yr annedd a brynir”), ac

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 80 
cy-gb	80 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(c) the chargeable consideration for the transaction is £ 40,000 or more.
cy-gb	(c) os yw’r gydnabyddiaeth drethadwy ar gyfer y trafodiad yn £ 4 0 , 000 neu ragor.

en-gb	(3) B ut a transaction does not fall within sub-paragraph (2) if at the end of the day that is the effective date of the transaction—
cy-gb	(3) Ond nid yw trafodiad yn dod o fewn is-baragraff (2)—

en-gb	the purchased dwelling is sub j ect to a lease,
cy-gb	os yw’r annedd a brynir yn ddarostyngedig i les,

en-gb	the main sub j ect-matter of the transaction is reversionary on that lease, and
cy-gb	os yw prif destun y trafodiad yn rifersiwn ar y les honno, ac

en-gb	the lease meets the conditions set out in sub-paragraph (4).
cy-gb	os yw’r les yn bodloni’r amodau a nodir yn is-baragraff (4), ar ddiwedd y dydd ar y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	(4) The conditions are that—
cy-gb	(4) Yr amodau yw—

en-gb	the lease is not held by a person connected with the buyer, and
cy-gb	nad yw’r les yn cael ei dal gan berson sy’n gysylltiedig â’r prynwr, a

en-gb	the lease has an unexpired term of more than 21 years.
cy-gb	bod gan y les gyfnod o fwy na 21 o flynyddoedd yn weddill.

en-gb	(5) This paragraph applies sub j ect to the exceptions provided for in—
cy-gb	(5) Mae’r paragraff hwn yn gymwys yn ddarostyngedig i’r eithriadau a ddarperir yn—

en-gb	paragraph 7 (interest in same main residence exception), and
cy-gb	paragraff 7 (eithriad ar gyfer buddiant yn yr un annedd), a

en-gb	paragraph 8 (replacement of main residence exception).
cy-gb	paragraff 8 (eithriad ar gyfer disodli prif breswylfa).

en-gb	(6) In this Part of this Schedule, “purchased dwelling” has the meaning given by subparagraph (2)(b).
cy-gb	(6) Yn y Rhan hon o’r Atodlen hon, mae i “yr annedd a brynir” yr ystyr a roddir gan is-baragraff (2)(b).

en-gb	4 Where paragraph 9 applies, an intermediate transaction (within the meaning given by
cy-gb	4 Pan fo paragraff 9 yn gymwys, mae rhyng-drafodiad (o fewn yr ystyr a roddir gan y

en-gb	that paragraph) is to be treated as a higher rates residential property transaction.
cy-gb	paragraff hwnnw) i’w drin fel pe bai’n drafodiad eiddo preswyl cyfraddau uwch.

en-gb	Buy er h as a m a j or interest in ot h er d w ellin g
cy-gb	Prynwr a phrif fuddiant mewn annedd arall

en-gb	5 (1) This paragraph applies in relation to a transaction if, at the end of the day that is the effective date of the transaction—
cy-gb	5 (1) Mae’r paragraff hwn yn gymwys mewn perthynas â thrafodiad—

en-gb	the buyer has a ma j or interest in a dwelling other than the purchased dwelling, and
cy-gb	os oes gan y prynwr brif fuddiant mewn annedd ar wahân i’r annedd a brynir, a

en-gb	that interest has a market value of £ 40,000 or more.
cy-gb	os yw gwerth marchnadol y buddiant hwnnw yn £ 4 0 , 000 neu ragor, ar ddiwedd y dydd ar y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	(2) B ut this paragraph does not apply if the interest described in sub-paragraph (1) is reversionary on a lease which—
cy-gb	(2) Ond nid yw’r paragraff hwn yn gymwys os yw’r buddiant a ddisgrifir yn is-baragraff (1) yn rifersiwn ar les—

en-gb	is not held by a person connected with the buyer, and
cy-gb	nad yw’n cael ei dal gan berson sy’n gysylltiedig â’r prynwr, a

en-gb	has an unexpired term of more than 21 years.
cy-gb	sydd â chyfnod o fwy na 21 o flynyddoedd yn weddill.

en-gb	(3) Where the buyer is j ointly entitled with one or more persons to the ma j or interest referred to in sub-paragraph (1)(a), the reference in sub-paragraph (1)(b) to the market value of the interest is to the market value of the buyer ' s beneficial share in the interest as determined in accordance with sub-paragraph (4) or (5).
cy-gb	(3) Pan fo gan y prynwr hawl ar y cyd ag un person neu ragor i’r prif fuddiant y cyfeirir ato yn is-baragraff (1)(a), mae’r cyfeiriad yn is-baragraff (1)(b) at werth marchnadol y buddiant yn gyfeiriad at werth marchnadol cyfran lesiannol y prynwr yn y buddiant fel y’i pennir yn unol ag is-baragraff (4) neu (5).

en-gb	(4) Where the buyer is beneficially entitled as a tenant in common, the market value of the buyer ' s beneficial share is e q ual to—
cy-gb	(4) Pan fo gan y prynwr hawl lesiannol fel tenant ar y cyd, mae gwerth marchnadol cyfran lesiannol y prynwr yn gyfwerth â—

en-gb	MV x PI
cy-gb	GM x CB

en-gb	F igure 4 
cy-gb	Ffigwr 4

en-gb	where—
cy-gb	pan fo—

en-gb	MV is the market value of the ma j or interest, and
cy-gb	GM yn werth marchnadol y prif fuddiant, a

en-gb	P1 is—
cy-gb	CB yn—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 81 
cy-gb	81 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	the percentage of the interest to which the buyer is entitled, or
cy-gb	canran y buddiant y mae gan y prynwr hawl iddo, neu

en-gb	where—
cy-gb	pan fo—

en-gb	the buyer and the buyer ' s spouse or civil partner are living together on the effective date of the transaction (for the meaning of “living together”, see paragraph 25(3)), and
cy-gb	y prynwr a phriod neu bartner sifil y prynwr yn cyd-fyw ar y dyddiad y mae’r trafodiad yn cael effaith (gweler paragraff 25(3) am ystyr “cyd-fyw”), a

en-gb	taken together the buyer and the buyer ' s spouse or civil partner are entitled as tenants in common,
cy-gb	hawl fel tenantiaid ar y cyd gan y prynwr a phriod neu bartner sifil y prynwr, o’u cymryd gyda’i gilydd,

en-gb	the percentage of the interest to which the buyer and the buyer ' s spouse or civil partner are so entitled.
cy-gb	canran y buddiant y mae gan y prynwr a phriod neu bartner sifil y prynwr hawl iddi felly.

en-gb	Where the buyer is beneficially entitled as a j oint tenant, the market value of the buyer ' s beneficial share is e q ual to—
cy-gb	Pan fo gan y prynwr hawl lesiannol fel cyd-denant, mae gwerth marchnadol cyfran lesiannol y prynwr yn gyfwerth â—

en-gb	MV
cy-gb	GM

en-gb	JT
cy-gb	CD

en-gb	F igure 5 
cy-gb	Ffigwr 5

en-gb	where—
cy-gb	pan fo—

en-gb	MV is the market value of the ma j or interest, and
cy-gb	GM yn werth marchnadol y prif fuddiant, a

en-gb	JT is the number of j oint tenants entitled to the interest.
cy-gb	CD yn nifer y cyd-denantiaid sydd â hawl i’r buddiant.

en-gb	F or the purpose of sub-paragraph (5), the buyer and the buyer ' s spouse or civil partner are to be treated as one j oint tenant if— 
cy-gb	At ddiben is-baragraff (5), mae’r prynwr a phriod neu bartner sifil y prynwr i’w trin fel un cyd-denant—

en-gb	they are living together on the effective date of the transaction (for the meaning of “living together”, see paragraph 25(3)), and
cy-gb	os ydynt yn cyd-fyw ar y dyddiad y mae’r trafodiad yn cael effaith (gweler paragraff 25(3) am ystyr “cyd-fyw”), a

en-gb	they are beneficially entitled as j oint tenants to the interest.
cy-gb	os oes ganddynt hawl lesiannol i’r buddiant fel cyd-denantiaid.

en-gb	T w o or m ore buy ers
cy-gb	Dau brynwr neu ragor

en-gb	6 Where there are two or more buyers who are individuals in a transaction—
cy-gb	6 Pan fo dau brynwr neu ragor sy’n unigolion mewn trafodiad—

en-gb	the transaction is a higher rates residential property transaction if paragraph 3 applies in relation to any one of the buyers;
cy-gb	mae’r trafodiad yn drafodiad eiddo preswyl cyfraddau uwch os yw paragraff 3 yn gymwys mewn perthynas ag unrhyw un neu ragor o’r prynwyr;

en-gb	an intermediate transaction (within the meaning of paragraph 9(2)) is to be treated as a higher rates residential property transaction if paragraph 9 applies in relation to any one of the buyers.
cy-gb	mae rhyng-drafodiad (o fewn ystyr paragraff 9(2)) i’w drin fel pe bai’n drafodiad eiddo preswyl cyfraddau uwch os yw paragraff 9 yn gymwys mewn perthynas ag unrhyw un neu ragor o’r prynwyr.

en-gb	I nterest in sa m e m ain residence exce p tion 
cy-gb	Eithriad ar gyfer buddiant yn yr un brif breswylfa

en-gb	7 A transaction is not a higher rates residential property transaction under paragraph 3 if the main sub j ect-matter of the transaction is a ma j or interest in a dwelling—
cy-gb	7 Nid yw trafodiad yn drafodiad eiddo preswyl cyfraddau uwch o dan baragraff 3 os yw prif destun y trafodiad yn brif fuddiant—

en-gb	in which, immediately before the effective date of the transaction, the buyer had another ma j or interest, and
cy-gb	mewn annedd yr oedd gan y prynwr, yn union cyn y dyddiad y mae’r trafodiad yn cael effaith, brif fuddiant arall ynddi, a

en-gb	which, immediately before and after the effective date of the transaction, is the buyer ' s only or main residence.
cy-gb	mewn annedd sydd, yn union cyn ac ar ôl y dyddiad y mae’r trafodiad yn cael effaith, yn unig breswylfa neu’n brif breswylfa’r prynwr.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 82 
cy-gb	82 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	R e p lace m ent of m ain residence exce p tion 
cy-gb	Eithriad ar gyfer disodli prif breswylfa

en-gb	8 (1) A transaction is not a higher rates residential property transaction under paragraph 3 if
cy-gb	8 (1) Nid yw trafodiad yn drafodiad eiddo preswyl cyfraddau uwch o dan baragraff 3 os yw’r

en-gb	the purchased dwelling is a replacement for the buyer ' s only or main residence.
cy-gb	annedd a brynir yn disodli unig breswylfa neu brif breswylfa’r prynwr.

en-gb	(2) F or the purposes of this paragraph, the purchased dwelling is a replacement for the buyer ' s only or main residence if—
cy-gb	(2) At ddibenion y paragraff hwn, mae’r annedd a brynir yn disodli unig breswylfa neu brif breswylfa’r prynwr—

en-gb	on the effective date of the transaction (“the transaction concerned”) the buyer intends the purchased dwelling to be the buyer ' s only or main residence,
cy-gb	os yw’r prynwr, ar y dyddiad y mae’r trafodiad (“y trafodiad o dan sylw”) yn cael effaith, yn bwriadu i’r annedd a brynir fod yn unig breswylfa neu’n brif breswylfa iddo,

en-gb	in another land transaction (“the previous transaction”), the effective date of which was during the period of 3 years ending with the effective date of the transaction concerned, the buyer or the buyer ' s spouse or civil partner at the time disposed of a ma j or interest in another dwelling (“the sold dwelling”),
cy-gb	os yw’r prynwr neu briod neu bartner sifil y prynwr ar y pryd, mewn trafodiad tir arall (“y trafodiad blaenorol”) a oedd yn cael effaith ar ddyddiad yn ystod y cyfnod o 3 blynedd sy’n dod i ben â’r dyddiad y mae’r trafodiad o dan sylw yn cael effaith, wedi gwaredu prif fuddiant mewn annedd arall (“yr annedd a werthir”),

en-gb	immediately after the effective date of the previous transaction, neither the buyer nor the buyer ' s spouse or civil partner had a ma j or interest in the sold dwelling,
cy-gb	os nad oedd gan y prynwr na phriod neu bartner sifil y prynwr, yn union ar ôl y dyddiad yr oedd y trafodiad blaenorol yn cael effaith, unrhyw brif fuddiant yn yr annedd a werthir,

en-gb	at any time during the period of 3 years referred to in paragraph (b) the sold dwelling was the buyer ' s only or main residence, and
cy-gb	os yr annedd a werthir oedd unig breswylfa neu brif breswylfa’r prynwr ar unrhyw adeg yn ystod y cyfnod o 3 blynedd y cyfeirir ato ym mharagraff (b), ac

en-gb	at no time during the period beginning with the effective date of the previous transaction and ending with the effective date of the transaction concerned has the buyer or the buyer ' s spouse or civil partner ac q uired a ma j or interest in any other dwelling with the intention of it being the buyer ' s only or main residence.
cy-gb	os nad yw’r prynwr neu briod neu bartner sifil y prynwr, ar unrhyw adeg yn ystod y cyfnod sy’n dechrau â’r dyddiad yr oedd y trafodiad blaenorol yn cael effaith ac sy’n dod i ben â’r dyddiad y mae’r trafodiad o dan sylw yn cael effaith, wedi caffael prif fuddiant mewn unrhyw annedd arall gyda’r bwriad iddi fod yn unig breswylfa neu’n brif breswylfa’r prynwr.

en-gb	(3) Sub-paragraph (2)(c) does not apply in relation to a spouse or civil partner of the buyer if the two of them were not living together on the effective date of the transaction concerned (for the meaning of “living together”, see paragraph 25(3)).
cy-gb	(3) Nid yw is-baragraff (2)(c) yn gymwys i briod neu bartner sifil y prynwr os nad oedd y ddau ohonynt yn cyd-fyw ar y dyddiad yr oedd y trafodiad o dan sylw yn cael effaith (gweler paragraff 25(3) am ystyr “cyd-fyw”).

en-gb	(4) F or the purposes of this paragraph, the purchased dwelling may become a replacement for the buyer ' s only or main residence if—
cy-gb	(4) At ddibenion y paragraff hwn, caiff yr annedd a brynir ddod yn annedd sy’n disodli unig breswylfa neu brif breswylfa’r prynwr—

en-gb	on the effective date of the transaction (“the transaction concerned”) the buyer intended the purchased dwelling to be the buyer ' s only or main residence,
cy-gb	os oedd y prynwr, ar y dyddiad y mae’r trafodiad (“y trafodiad o dan sylw”) yn cael effaith, yn bwriadu i’r annedd a brynir fod yn unig breswylfa neu’n brif breswylfa iddo,

en-gb	in another land transaction the effective date of which is during the period of 3 years beginning with the day after the effective date of the transaction concerned, the buyer or the buyer ' s spouse, former spouse, civil partner or former civil partner disposes of a ma j or interest in another dwelling (“the sold dwelling”),
cy-gb	os yw’r prynwr neu briod, cyn-briod, partner sifil neu gyn-bartner sifil y prynwr, mewn trafodiad tir arall sy’n cael effaith ar ddyddiad yn ystod y cyfnod o 3 blynedd sy’n dechrau’r diwrnod ar ôl y dyddiad y mae’r trafodiad o dan sylw yn cael effaith, yn gwaredu prif fuddiant mewn annedd arall (“yr annedd a werthir”),

en-gb	immediately after the effective date of that other land transaction, neither the buyer nor the buyer ' s spouse or civil partner has a ma j or interest in the sold dwelling, and
cy-gb	os nad oes gan y prynwr na phriod neu bartner sifil y prynwr, yn union ar ôl y dyddiad y mae’r trafodiad tir arall hwnnw yn cael effaith, brif fuddiant yn yr annedd a werthir, a

en-gb	at any time during the period of 3 years ending with the effective date of the transaction concerned the sold dwelling was the buyer ' s only or main residence.
cy-gb	os yr annedd a werthir oedd unig breswylfa neu brif breswylfa’r prynwr ar unrhyw adeg yn ystod y cyfnod o 3 blynedd sy’n dod i ben â’r dyddiad y mae’r trafodiad o dan sylw yn cael effaith.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 83 
cy-gb	83 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	Sub-paragraph (4)(c) does not apply in relation to a spouse or civil partner of the buyer if the two of them are not living together on the effective date of that other land transaction (for the meaning of “living together”, see paragraph 25(3)).
cy-gb	Nid yw is-baragraff (4)(c) yn gymwys i briod neu bartner sifil y prynwr os nad yw’r ddau ohonynt yn cyd-fyw ar y dyddiad y mae’r trafodiad tir arall hwnnw yn cael effaith (gweler paragraff 25(3) am ystyr “cyd-fyw”).

en-gb	F or further provision in connection with a dwelling becoming a replacement for the buyer's only or main residence, see paragraph 23. 
cy-gb	Am ddarpariaeth bellach mewn cysylltiad ag annedd sy’n dod yn annedd sy’n disodli unig breswylfa neu brif breswylfa’r prynwr, gweler paragraff 23.

en-gb	R e p lace m ent of m ain residence: 
cy-gb	Disodli prif breswylfa: 

en-gb	transactions d u rin g interi m p eriod 
cy-gb	trafodiadau yn ystod y cyfnod interim

en-gb	9 (1) This paragraph applies where—
cy-gb	9 (1) M ae’r paragraff hwn yn gymwys—

en-gb	the buyer in an intermediate transaction replaces a main residence in another transaction, and
cy-gb	pan fo’r prynwr mewn rhyng-drafodiad yn disodli prif breswylfa mewn trafodiad arall, a

en-gb	the effective date of the intermediate transaction is during the interim period.
cy-gb	pan fo’r rhyng-drafodiad yn cael effaith ar ddyddiad sydd yn ystod y cyfnod interim.

en-gb	(2) An intermediate transaction is a transaction—
cy-gb	(2) M ae rhyng-drafodiad yn drafodiad—

en-gb	that falls within paragraph 3(2), and
cy-gb	sy’n dod o fewn paragraff 3(2), a

en-gb	to which paragraph 5 does not apply.
cy-gb	nad yw paragraff 5 yn gymwys iddo.

en-gb	(3) I n determining whether a transaction falls within paragraph 3(2) for the purposes of this paragraph, the reference in paragraph 3(3) to the end of the day that is the effective date of the transaction has effect as though it were a reference to the end of either or both of the following—
cy-gb	(3) Wrth benderfynu pa un a yw trafodiad yn dod o fewn paragraff 3(2) at ddibenion y paragraff hwn, mae’r cyfeiriad ym mharagraff 3(3) at ddiwedd y dydd ar y dyddiad y mae’r trafodiad yn cael effaith, yn cael effaith fel pe bai’n gyfeiriad at ddiwedd y dydd ar y naill neu’r llall o’r dyddiadau a ganlyn, neu’r ddau ohonynt—

en-gb	the day that is the effective date of the transaction;
cy-gb	y dyddiad y mae’r trafodiad yn cael effaith;

en-gb	the day on which the interim period ends.
cy-gb	y dyddiad y daw’r cyfnod interim i ben.

en-gb	(4) F or the purposes of this paragraph, a buyer replaces a main residence in another transaction if—
cy-gb	(4) At ddibenion y paragraff hwn, mae prynwr yn disodli prif breswylfa mewn trafodiad arall—

en-gb	in relation to a dwelling in Wales, the conditions set out in paragraph 8 (2) are met in respect of the transaction,
cy-gb	mewn perthynas ag annedd yng Nghymru, os bodlonir yr amodau a nodir ym mharagraff 8(2) mewn cysylltiad â’r trafodiad,

en-gb	in relation to a dwelling in E ngland or N orthern I reland, the conditions set out in paragraph 3(6) of Schedule 4ZA to the F inance Act 2003 (c. 
cy-gb	mewn perthynas ag annedd yn Lloegr neu yng Ngogledd Iwerddon, os bodlonir yr amodau a nodir ym mharagraff 3(6) o Atodlen 4ZA i Ddeddf Cyllid 2 00 3 (p. 

en-gb	14) are met in respect of the transaction, or
cy-gb	14) mewn cysylltiad â’r trafodiad, neu

en-gb	in relation to a dwelling in Scotland, the conditions set out in paragraph 2(2) of Schedule 2A to the L and and B uildings Transaction Tax (Scotland) Act 2013 (asp 11) are met in respect of the transaction.
cy-gb	mewn perthynas ag annedd yn yr Alban, os bodlonir yr amodau a nodir ym mharagraff 2(2) o Atodlen 2A i Ddeddf Treth Trafodiadau Tir ac Adeiladau (Yr Alban) 2 0 13 (dsa 11) mewn cysylltiad â’r trafodiad.

en-gb	(5) I n this paragraph, the interim period means—
cy-gb	(5) Yn y paragraff hwn, ystyr y cyfnod interim yw—

en-gb	(a) where sub-paragraph (4)(a) applies, the period—
cy-gb	(a) pan fo is-baragraff (4)(a) yn gymwys, y cyfnod—

en-gb	beginning with the effective date of the previous transaction within the meaning given by paragraph 8 (2)(b), and
cy-gb	sy’n dechrau â’r dyddiad y mae’r trafodiad blaenorol yn cael effaith o fewn yr ystyr a roddir gan baragraff 8(2)(b), a

en-gb	ending with the effective date of the transaction concerned within the meaning given by paragraph 8 (2)(a);
cy-gb	sy’n dod i ben â’r dyddiad y mae’r trafodiad o dan sylw yn cael effaith o fewn yr ystyr a roddir gan baragraff 8(2)(a);

en-gb	(b) where sub-paragraph (4)(b) applies, the period—
cy-gb	(b) pan fo is-baragraff (4)(b) yn gymwys, y cyfnod—

en-gb	(i) beginning with the effective date of the previous transaction within the meaning given by paragraph 3(6)(b) of Schedule 4ZA to the F inance Act 2003 (c. 
cy-gb	(i) sy’n dechrau â’r dyddiad y mae’r trafodiad blaenorol, o fewn yr ystyr a roddir i “the pre v ious transaction” gan baragraff 3(6)(b) o Atodlen 4ZA i Ddeddf Cyllid 2 00 3 (p. 

en-gb	14), and
cy-gb	14), yn cael effaith, a

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 84 
cy-gb	84 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(ii) ending with the effective date of the transaction concerned within the meaning given by paragraph 3(6)(a) of that Schedule;
cy-gb	(ii) sy’n dod i ben â’r dyddiad y mae’r trafodiad o dan sylw, o fewn yr ystyr a roddir i “the transaction concerned” gan baragraff 3(6)(a) o’r Atodlen honno, yn cael effaith;

en-gb	(c) where sub-paragraph (4)(c) applies, the period—
cy-gb	(c) pan fo is-baragraff (4)(c) yn gymwys, y cyfnod—

en-gb	beginning with the date on which the buyer disposed of the ownership of a dwelling as provided for in paragraph 2(2)(a) of Schedule 2A to the L and and B uildings Transaction Tax (Scotland) Act 2013 (asp 11), and
cy-gb	sy’n dechrau â’r dyddiad y gwaredodd y prynwr berchenogaeth annedd fel y darperir ar ei gyfer ym mharagraff 2(2)(a) o Atodlen 2A i Ddeddf Treth Trafodiadau Tir ac Adeiladau (Yr Alban) 2 0 13 (dsa 11), a

en-gb	ending with the effective date of the transaction referred to in that paragraph.
cy-gb	sy’n dod i ben â’r dyddiad y mae’r trafodiad y cyfeirir ato yn y paragraff hwnnw yn cael effaith.

en-gb	(6) F or further provision in connection with an intermediate transaction being treated as a higher rates residential property transaction, see paragraph 24.
cy-gb	(6) Am ddarpariaeth bellach mewn cysylltiad â thrin rhyng-drafodiad fel pe bai’n drafodiad eiddo preswyl cyfraddau uwch, gweler paragraff 24.

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

en-gb	BUYER I S A N IN D IVI D U A L : 
cy-gb	PRYNWR SY’N UNIGOLYN: 

en-gb	M UL T I P LE DW ELLING T R A N SACT ION S I ntrod u ctor y 
cy-gb	TRAFODIADAU ANHEDDAU LLUOSOG Rhagarweiniad 

en-gb	10 This Part sets out when a chargeable transaction is a “higher rates residential property transaction” for the purpose of regulations under section 24(1)(b) in the case of a transaction involving multiple dwellings where the buyer is an individual.
cy-gb	1 0 M ae’r Rhan hon yn nodi pa bryd y mae trafodiad trethadwy yn “trafodiad eiddo preswyl cyfraddau uwch” at ddiben rheoliadau o dan adran 24(1)(b) yn achos trafodiad sy’n ymwneud ag anheddau lluosog pan fo’r prynwr yn unigolyn.

en-gb	H i gh er rates residential p ro p ert y transaction 
cy-gb	Trafodiad eiddo preswyl cyfraddau uwch

en-gb	11 (1) A chargeable transaction is a higher rates residential property transaction if—
cy-gb	11 (1) M ae trafodiad trethadwy yn drafodiad eiddo preswyl cyfraddau uwch—

en-gb	it falls within sub-paragraph (2), and
cy-gb	os yw’n dod o fewn is-baragraff (2), a

en-gb	paragraph 13 or 15 applies.
cy-gb	os yw paragraff 13 neu 15 yn gymwys.

en-gb	(2) A transaction falls within this sub-paragraph if—
cy-gb	(2) M ae trafodiad yn dod o fewn yr is-baragraff hwn—

en-gb	the buyer is an individual, and
cy-gb	os yw’r prynwr yn unigolyn, a

en-gb	the main sub j ect-matter of the transaction consists of a ma j or interest in two or more dwellings (“the purchased dwellings”).
cy-gb	os yw prif destun y trafodiad ar ffurf prif fuddiant mewn dwy annedd neu ragor (“yr anheddau a brynir”).

en-gb	(3) I n this Part of this Schedule, “purchased dwellings” has the meaning given by subparagraph (2)(b).
cy-gb	(3) Yn y Rhan hon o’r Atodlen hon, mae i “yr anheddau a brynir” yr ystyr a roddir gan is-baragraff (2)(b).

en-gb	(4) Where paragraph 18 applies, an intermediate transaction (within the meaning given by
cy-gb	(4) Pan fo paragraff 18 yn gymwys, mae rhyng-drafodiad (o fewn yr ystyr a roddir gan y

en-gb	that paragraph) is to be treated as a higher rates residential property transaction.
cy-gb	paragraff hwnnw) i’w drin fel pe bai’n drafodiad eiddo preswyl cyfraddau uwch.

en-gb	(5) A transaction within section 72(9) is not a higher rates residential property transaction save where Schedule 13 applies (see in particular paragraph 6(6) of that Schedule).
cy-gb	(5) Nid yw trafodiad o fewn adran 72(9) yn drafodiad eiddo preswyl cyfraddau uwch ac eithrio pan fo Atodlen 13 yn gymwys (gweler yn benodol baragraff 6(6) o’r Atodlen honno).

en-gb	T w o or m ore buy ers
cy-gb	Dau brynwr neu ragor

en-gb	12 Where there are two or more buyers who are individuals in a transaction—
cy-gb	12 Pan fo dau brynwr neu ragor sy’n unigolion mewn trafodiad—

en-gb	(a) the transaction is a higher rates residential property transaction if paragraph 11 applies in relation to any one of the buyers;
cy-gb	(a) mae’r trafodiad yn drafodiad eiddo preswyl cyfraddau uwch os yw paragraff 11 yn gymwys mewn perthynas ag unrhyw un neu ragor o’r prynwyr;

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 85 
cy-gb	85 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(b) an intermediate transaction (within the meaning given by paragraph 1 8 (2)) is to be treated as a higher rates residential property transaction if paragraph 1 8 applies in relation to any one of the buyers.
cy-gb	(b) mae rhyng-drafodiad (o fewn yr ystyr a roddir gan baragraff 18(2)) i’w drin fel pe bai’n drafodiad eiddo preswyl cyfraddau uwch os yw paragraff 18 yn gymwys mewn perthynas ag unrhyw un neu ragor o’r prynwyr.

en-gb	T w o or m ore qu alif y in g d w ellin g s
cy-gb	Dwy annedd gymwys neu ragor

en-gb	13 (1) This paragraph applies if at least two of the purchased dwellings are q ualifying dwellings.
cy-gb	13 (1) M ae’r paragraff hwn yn gymwys os yw o leiaf ddwy o’r anheddau a brynir yn anheddau cymwys.

en-gb	(2) A purchased dwelling is a q ualifying dwelling for the purposes of this Part of this Schedule if the amount of the chargeable consideration for the transaction which is attributable on a j ust and reasonable basis to the purchased dwelling is £40,000 or more.
cy-gb	(2) M ae annedd a brynir yn annedd gymwys at ddibenion y Rhan hon o’r Atodlen hon os yw swm y gydnabyddiaeth drethadwy ar gyfer y trafodiad sydd i’w briodoli ar sail deg a rhesymol i’r annedd a brynir yn £4 0 , 000 neu ragor.

en-gb	(3) B ut a purchased dwelling is not a q ualifying dwelling if at the end of the day that is the effective date of the transaction—
cy-gb	(3) Ond nid yw annedd a brynir yn annedd gymwys—

en-gb	the purchased dwelling is sub j ect to a lease,
cy-gb	os yw’r annedd a brynir yn ddarostyngedig i les,

en-gb	the main sub j ect-matter of the transaction is reversionary on that lease, and
cy-gb	os yw prif destun y trafodiad yn rifersiwn ar y les honno, ac

en-gb	the lease meets the conditions set out in sub-paragraph (4).
cy-gb	os yw’r les yn bodloni’r amodau a nodir yn is-baragraff (4), ar ddiwedd y dydd ar y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	(4) The conditions are that—
cy-gb	(4) Yr amodau yw—

en-gb	the lease is not held by a person connected with the buyer, and
cy-gb	nad yw’r les yn cael ei dal gan berson sy’n gysylltiedig â’r prynwr, a

en-gb	the lease has an unexpired term of more than 21 years.
cy-gb	bod gan y les gyfnod o 21 o flynyddoedd yn weddill.

en-gb	(5) A purchased dwelling is not a q ualifying dwelling if the exception provided for in paragraph 14 applies (subsidiary dwelling exception).
cy-gb	(5) Nid yw annedd a brynir yn annedd gymwys os yw’r eithriad a ddarperir ym mharagraff 14 yn gymwys (eithriad ar gyfer is-annedd).

en-gb	Sub sidiar y d w ellin g exce p tion 
cy-gb	Eithriad ar gyfer is-annedd

en-gb	14 (1) A purchased dwelling is not a q ualifying dwelling if it is subsidiary to any of the other purchased dwellings.
cy-gb	14 (1) Nid yw annedd a brynir yn annedd gymwys os yw’n is-annedd i unrhyw un neu ragor o’r anheddau eraill a brynir.

en-gb	(2) F or the purposes of this paragraph, one of the purchased dwellings (“dwelling A”) is subsidiary to another of the purchased dwellings (“dwelling B ”) if—
cy-gb	(2) At ddibenion y paragraff hwn, mae un o’r anheddau a brynir (“annedd A”) yn is-annedd i un arall o’r anheddau a brynir (“annedd B”)—

en-gb	dwelling A is situated within the grounds of, or within the same building as, dwelling B , and
cy-gb	os yw annedd A wedi ei lleoli o fewn tiroedd annedd B, neu o fewn yr un adeilad ag annedd B, a

en-gb	the amount of the chargeable consideration for the transaction which is attributable on a j ust and reasonable basis to dwelling B is e q ual to, or greater than, two thirds of the amount of the chargeable consideration for the transaction which is attributable on a j ust and reasonable basis to the following combined—
cy-gb	os yw swm y gydnabyddiaeth drethadwy ar gyfer y trafodiad sydd i’w briodoli ar sail deg a rhesymol i annedd B yn hafal i ddwy ran o dair o swm y gydnabyddiaeth drethadwy ar gyfer y trafodiad, neu’n fwy na dwy ran o dair o’r swm hwnnw, sydd i’w briodoli ar sail deg a rhesymol i’r anheddau a ganlyn ar y cyd—

en-gb	dwelling A,
cy-gb	annedd A,

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

en-gb	each of the other purchased dwellings (if any) which are situated within the grounds of, or within the same building as, dwelling B .
cy-gb	pob un o’r anheddau eraill a brynir (os oes rhai) sydd wedi eu lleoli o fewn tiroedd annedd B, neu o fewn yr un adeilad ag annedd B.

en-gb	Buy er h as a m a j or interest in ot h er d w ellin g
cy-gb	Prynwr a phrif fuddiant mewn annedd arall

en-gb	15 (1) This paragraph applies if—
cy-gb	15 (1) M ae’r paragraff hwn yn gymwys—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 86 
cy-gb	86 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	only one of the purchased dwellings is a q ualifying dwelling, and
cy-gb	os un yn unig o’r anheddau a brynir sy’n annedd gymwys, a

en-gb	at the end of the day that is the effective date of the transaction—
cy-gb	os, ar ddiwedd y dydd ar y dyddiad y mae’r trafodiad yn cael effaith—

en-gb	the buyer has a ma j or interest in a dwelling other than one of the purchased dwellings, and
cy-gb	oes gan y prynwr brif fuddiant mewn annedd ar wahân i un o’r anheddau a brynir, a

en-gb	that interest has a market value of £40,000 or more.
cy-gb	yw gwerth marchnadol y buddiant hwnnw yn £4 0 , 000 neu ragor.

en-gb	(2) B ut this paragraph does not apply if the interest described in sub-paragraph (1)(b) is reversionary on a lease which—
cy-gb	(2) Ond nid yw’r paragraff hwn yn gymwys os yw’r buddiant a ddisgrifir yn is-baragraff (1) (b) yn rifersiwn ar les—

en-gb	is not held by a person connected with the buyer, and
cy-gb	nad yw’n cael ei dal gan berson sy’n gysylltiedig â’r prynwr, a

en-gb	has an unexpired term of more than 21 years.
cy-gb	sydd â chyfnod o fwy na 21 o flynyddoedd yn weddill.

en-gb	(3) Where the buyer is j ointly entitled with one or more persons to the ma j or interest referred to in sub-paragraph (1)(b)(i), the reference in sub-paragraph (1)(b)(ii) to the market value of the interest is to the market value of the buyer ' s beneficial share in the interest as determined in accordance with sub-paragraph (4) or (5).
cy-gb	(3) Pan fo gan y prynwr hawl ar y cyd ag un person neu ragor i’r prif fuddiant y cyfeirir ato yn is-baragraff (1)(b)(i), mae’r cyfeiriad yn is-baragraff (1)(b)(ii) at werth marchnadol y buddiant yn gyfeiriad at werth marchnadol cyfran lesiannol y prynwr yn y buddiant fel y’i pennir yn unol ag is-baragraff (4) neu (5).

en-gb	(4) Where the buyer is beneficially entitled as a tenant in common, the market value of the buyer ' s beneficial share is e q ual to—
cy-gb	(4) Pan fo gan y prynwr hawl lesiannol fel tenant ar y cyd, mae gwerth marchnadol cyfran lesiannol y prynwr yn gyfwerth â—

en-gb	MV X P I
cy-gb	GM x CB

en-gb	F igure 6 
cy-gb	Ffigwr 6

en-gb	where—
cy-gb	pan fo—

en-gb	MV is the market value of the ma j or interest, and
cy-gb	GM yn werth marchnadol y prif fuddiant, a

en-gb	P1 is—
cy-gb	CB yn—

en-gb	the percentage of the interest to which the buyer is entitled, or
cy-gb	canran y buddiant y mae gan y prynwr hawl iddo, neu

en-gb	where—
cy-gb	pan fo—

en-gb	the buyer and the buyer ' s spouse or civil partner are living together on the effective date of the transaction (for the meaning of “living together”, see paragraph 25(3)), and
cy-gb	y prynwr a phriod neu bartner sifil y prynwr yn cyd-fyw ar y dyddiad y mae’r trafodiad yn cael effaith (gweler paragraff 25(3) am ystyr “cyd-fyw”), a

en-gb	taken together the buyer and the buyer ' s spouse or civil partner are entitled as tenants in common,
cy-gb	hawl fel tenantiaid ar y cyd gan y prynwr a phriod neu bartner sifil y prynwr, o’u cymryd gyda’i gilydd,

en-gb	the percentage of the interest to which the buyer and the buyer ' s spouse or civil partner are so entitled.
cy-gb	canran y buddiant y mae gan y prynwr a phriod neu bartner sifil y prynwr hawl iddi felly.

en-gb	(5) Where the buyer is beneficially entitled as a j oint tenant, the market value of the buyer ' s beneficial share is e q ual to—
cy-gb	(5) Pan fo gan y prynwr hawl lesiannol fel cyd-denant, mae gwerth marchnadol cyfran lesiannol y prynwr yn gyfwerth â—

en-gb	MV
cy-gb	GM

en-gb	JT
cy-gb	CD

en-gb	F igure 7 
cy-gb	Ffigwr 7

en-gb	where—
cy-gb	pan fo—

en-gb	MV is the market value of the ma j or interest, and
cy-gb	GM yn werth marchnadol y prif fuddiant, a

en-gb	JT is the number of j oint tenants entitled to the interest.
cy-gb	CD yn nifer y cyd-denantiaid sydd â hawl i’r buddiant.

en-gb	(6) F or the purpose of sub-paragraph (5), the buyer and the buyer ' s spouse or civil partner are to be treated as one j oint tenant if—
cy-gb	(6) At ddiben is-baragraff (5), mae’r prynwr a phriod neu bartner sifil y prynwr i’w trin fel un cyd-denant—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 87 
cy-gb	87 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	they are living together on the effective date of the transaction (for the meaning of “living together”, see paragraph 25(3)), and
cy-gb	os ydynt yn cyd-fyw ar y dyddiad y mae’r trafodiad yn cael effaith (gweler paragraff 25(3) am ystyr “cyd-fyw”), a

en-gb	they are beneficially entitled as j oint tenants to the interest. 
cy-gb	os oes ganddynt hawl lesiannol i’r buddiant fel cyd-denantiaid. 

en-gb	(7) This paragraph applies sub j ect to the exceptions provided for in—
cy-gb	(7) Mae’r paragraff hwn yn gymwys yn ddarostyngedig i’r eithriadau a ddarperir yn—

en-gb	paragraph 16 (interest in same main residence exception), and
cy-gb	paragraff 16 (eithriad ar gyfer buddiant yn yr un brif breswylfa), a

en-gb	paragraph 17 (replacement of main residence exception).
cy-gb	paragraff 17 (eithriad ar gyfer disodli prif breswylfa).

en-gb	I nterest in sa m e m ain residence exce p tion 
cy-gb	Eithriad ar gyfer buddiant yn yr un brif breswylfa

en-gb	16 Paragraph 15 does not apply if the main sub j ect-matter of the transaction is a ma j or
cy-gb	16 Nid yw paragraff 15 yn gymwys os yw prif destun y trafodiad yn brif fuddiant yn yr

en-gb	interest in the q ualifying dwelling referred to in paragraph 15(1)(a), and that dwelling is one—
cy-gb	annedd gymwys y cyfeirir ati ym mharagraff 15(1)(a), a bod yr annedd honno yn—

en-gb	in which, immediately before the effective date of the transaction, the buyer had another ma j or interest, and
cy-gb	annedd yr oedd gan y prynwr brif fuddiant arall ynddi, yn union cyn y dyddiad yr oedd y trafodiad yn cael effaith, a

en-gb	which, immediately before and after the effective date of the transaction, is the buyer ' s only or main residence.
cy-gb	annedd sy’n unig breswylfa neu’n brif breswylfa’r prynwr, yn union cyn ac ar ôl y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	R e p lace m ent of m ain residence exce p tion 
cy-gb	Eithriad ar gyfer disodli prif breswylfa

en-gb	17 (1) Paragraph 15 does not apply if the q ualifying dwelling referred to in paragraph 15(1)(a)is a replacement for the buyer ' s only or main residence.
cy-gb	17 (1) Nid yw paragraff 15 yn gymwys os yw’r annedd gymwys y cyfeirir ati ym mharagraff 15(1)(a) yn disodli unig breswylfa neu brif breswylfa’r prynwr.

en-gb	(2) F or the purposes of this paragraph, a q ualifying dwelling is a replacement for the buyer ' s only or main residence if—
cy-gb	(2) At ddibenion y paragraff hwn, mae annedd gymwys yn disodli unig breswylfa neu brif breswylfa’r prynwr—

en-gb	on the effective date of the transaction (“the transaction concerned”) the buyer intends that q ualifying dwelling to be the buyer ' s only or main residence,
cy-gb	os yw’r prynwr, ar y dyddiad y mae’r trafodiad (“y trafodiad o dan sylw”) yn cael effaith, yn bwriadu i’r annedd gymwys fod yn unig breswylfa neu’n brif breswylfa iddo,

en-gb	in another land transaction (“the previous transaction”), the effective date of which was during the period of 3 years ending with the effective date of the transaction concerned, the buyer or the buyer ' s spouse or civil partner at the time disposed of a ma j or interest in another dwelling (“the sold dwelling”),
cy-gb	os yw’r prynwr neu briod neu bartner sifil y prynwr ar y pryd, mewn trafodiad tir arall (“y trafodiad blaenorol”) a oedd yn cael effaith ar ddyddiad yn ystod y cyfnod o 3 blynedd sy’n dod i ben â’r dyddiad y mae’r trafodiad o dan sylw yn cael effaith, wedi gwaredu prif fuddiant mewn annedd arall (“yr annedd a werthir”),

en-gb	immediately after the effective date of the previous transaction, neither the buyer nor the buyer ' s spouse or civil partner had a ma j or interest in the sold dwelling,
cy-gb	os nad oedd gan y prynwr na phriod neu bartner sifil y prynwr, yn union ar ôl y dyddiad yr oedd y trafodiad blaenorol yn cael effaith, unrhyw brif fuddiant yn yr annedd a werthir,

en-gb	at any time during the period of 3 years referred to in paragraph (b) the sold dwelling was the buyer ' s only or main residence, and
cy-gb	os yr annedd a werthir oedd unig breswylfa neu brif breswylfa’r prynwr ar unrhyw adeg yn ystod y cyfnod o 3 blynedd y cyfeirir ato ym mharagraff (b), ac

en-gb	at no time during the period beginning with the effective date of the previous transaction and ending with the effective date of the transaction concerned has the buyer or the buyer ' s spouse or civil partner ac q uired a ma j or interest in any other dwelling with the intention of it being the buyer ' s only or main residence.
cy-gb	os nad yw’r prynwr neu briod neu bartner sifil y prynwr, ar unrhyw adeg yn ystod y cyfnod sy’n dechrau â’r dyddiad yr oedd y trafodiad blaenorol yn cael effaith ac sy’n dod i ben â’r dyddiad y mae’r trafodiad o dan sylw yn cael effaith, wedi caffael prif fuddiant mewn unrhyw annedd arall gyda’r bwriad iddi fod yn unig breswylfa neu’n brif breswylfa’r prynwr.

en-gb	(3) Sub-paragraph (2)(c) does not apply in relation to a spouse or civil partner of the buyer if the two of them were not living together on the effective date of the transaction concerned (for the meaning of “living together”, see paragraph 25(3)).
cy-gb	(3) Nid yw is-baragraff (2)(c) yn gymwys i briod neu bartner sifil y prynwr os nad oedd y ddau ohonynt yn cyd-fyw ar y dyddiad yr oedd y trafodiad o dan sylw yn cael effaith (gweler paragraff 25(3) am ystyr “cyd-fyw”).

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 88 
cy-gb	88 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(4) F or the purposes of this paragraph, that q ualifying dwelling may become a replacement for the buyer ' s only or main residence if—
cy-gb	(4) At ddibenion y paragraff hwn, caiff yr annedd a brynir ddod yn annedd sy’n disodli unig breswylfa neu brif breswylfa’r prynwr—

en-gb	on the effective date of the transaction (“the transaction concerned”) the buyer intended that q ualifying dwelling to be the buyer ' s only or main residence,
cy-gb	os oedd y prynwr, ar y dyddiad yr oedd y trafodiad (“y trafodiad o dan sylw”) yn cael effaith, yn bwriadu i’r annedd gymwys fod yn unig breswylfa neu’n brif breswylfa iddo,

en-gb	in another land transaction the effective date of which is during the period of 3 years beginning with the day after the effective date of the transaction concerned, the buyer or the buyer ' s spouse, former spouse, civil partner or former civil partner disposes of a ma j or interest in another dwelling (“the sold dwelling”),
cy-gb	os yw’r prynwr neu briod, cyn-briod, partner sifil neu gyn-bartner sifil y prynwr, mewn trafodiad tir arall sy’n cael effaith ar ddyddiad yn ystod y cyfnod o 3 blynedd sy’n dechrau’r diwrnod ar ôl y dyddiad yr oedd y trafodiad o dan sylw yn cael effaith, yn gwaredu prif fuddiant mewn annedd arall (“yr annedd a werthir”),

en-gb	immediately after the effective date of that other land transaction, neither the buyer nor the buyer ' s spouse or civil partner has a ma j or interest in the sold dwelling, and
cy-gb	os nad oes gan y prynwr na phriod neu bartner sifil y prynwr, yn union ar ôl y dyddiad yr oedd y trafodiad tir arall hwnnw yn cael effaith, brif fuddiant yn yr annedd a werthir, a

en-gb	at any time during the period of 3 years ending with the effective date of the transaction concerned the sold dwelling was the buyer ' s only or main residence.
cy-gb	os yr annedd a werthir oedd unig breswylfa neu brif breswylfa’r prynwr ar unrhyw adeg yn ystod y cyfnod o 3 blynedd sy’n dod i ben â’r dyddiad y mae’r trafodiad o dan sylw yn cael effaith.

en-gb	(5) Sub-paragraph (4)(c) does not apply in relation to a spouse or civil partner of the buyer if the two of them are not living together on the effective date of that other land transaction (for the meaning of “living together”, see paragraph 25(3)).
cy-gb	(5) Nid yw is-baragraff (4)(c) yn gymwys i briod neu bartner sifil y prynwr os nad yw’r ddau ohonynt yn cyd-fyw ar y dyddiad y mae’r trafodiad tir arall hwnnw yn cael effaith (gweler paragraff 25(3) am ystyr “cyd-fyw”).

en-gb	(6) F or further provision in connection with a dwelling becoming a replacement for the buyer ' s only or main residence, see paragraph 23.
cy-gb	(6) Am ddarpariaeth bellach mewn cysylltiad ag annedd sy’n dod yn annedd sy’n disodli unig breswylfa neu brif breswylfa’r prynwr, gweler paragraff 23.

en-gb	R e p lace m ent of m ain residence: 
cy-gb	Disodli prif breswylfa: 

en-gb	transactions d u rin g interi m p eriod 
cy-gb	trafodiadau yn ystod y cyfnod interim

en-gb	18 (1) This paragraph applies where—
cy-gb	18 (1) M ae’r paragraff hwn yn gymwys—

en-gb	the buyer in an intermediate transaction replaces a main residence in another transaction, and
cy-gb	pan fo’r prynwr mewn rhyng-drafodiad yn disodli prif breswylfa mewn trafodiad arall, a

en-gb	the effective date of the intermediate transaction is during the interim period.
cy-gb	pan fo’r rhyng-drafodiad yn cael effaith ar ddyddiad sydd yn ystod y cyfnod interim.

en-gb	(2) An intermediate transaction is a transaction—
cy-gb	(2) M ae rhyng-drafodiad yn drafodiad—

en-gb	that falls within paragraph 11(2),
cy-gb	sy’n dod o fewn paragraff 11(2),

en-gb	where only one of the purchased dwellings is a q ualifying dwelling, and
cy-gb	pan fo un yn unig o’r anheddau a brynir yn annedd gymwys, ac

en-gb	to which paragraph 15 does not apply.
cy-gb	nad yw paragraff 15 yn gymwys iddo.

en-gb	(3) In determining whether a purchased dwelling is a q ualifying dwelling for the purposes of this paragraph, the reference in paragraph 13(3) to the end of the day that is the effective date of the transaction has effect as though it were a reference to the end of either or both of the following—
cy-gb	(3) rth benderfynu pa un a yw annedd a brynir yn annedd gymwys at ddibenion y paragraff hwn, mae’r cyfeiriad ym mharagraff 13(3) at ddiwedd y dydd ar y dyddiad y mae’r trafodiad yn cael effaith, yn cael effaith fel pe bai’n gyfeiriad at ddiwedd y dydd ar y naill neu’r llall o’r dyddiadau a ganlyn, neu’r ddau ohonynt—

en-gb	the day that is the effective date of the transaction;
cy-gb	y dyddiad y mae’r trafodiad yn cael effaith;

en-gb	the day on which the interim period ends.
cy-gb	y dyddiad y daw’r cyfnod interim i ben.

en-gb	(4) F or the purposes of this paragraph, a buyer replaces a main residence in another transaction if—
cy-gb	(4) At ddibenion y paragraff hwn, mae prynwr yn disodli prif breswylfa mewn trafodiad arall—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 89 
cy-gb	89 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	in relation to a dwelling in Wales, the conditions set out in paragraph 17(2) are met in respect of the transaction,
cy-gb	mewn perthynas ag annedd yng Nghymru, os bodlonir yr amodau a nodir ym mharagraff 17(2) mewn cysylltiad â’r trafodiad,

en-gb	in relation to a dwelling in E ngland or N orthern I reland, the conditions set out in paragraph 3(6) of Schedule 4ZA to the F inance Act 2003 (c. 
cy-gb	mewn perthynas ag annedd yn Lloegr neu yng Ngogledd Iwerddon, os bodlonir yr amodau a nodir ym mharagraff 3(6) o Atodlen 4ZA i Ddeddf Cyllid 2 00 3 (p. 

en-gb	14) are met in respect of the transaction, or
cy-gb	14) mewn cysylltiad â’r trafodiad, neu

en-gb	in relation to a dwelling in Scotland, the conditions set out in paragraph 2(2) of Schedule 2A to the L and and B uildings Transaction Tax (Scotland) Act 2013 (asp 11) are met in respect of the transaction.
cy-gb	mewn perthynas ag annedd yn yr Alban, os bodlonir yr amodau a nodir ym mharagraff 2(2) o Atodlen 2A i Ddeddf Treth Trafodiadau Tir ac Adeiladau (Yr Alban) 2 0 13 (dsa 11) mewn cysylltiad â’r trafodiad.

en-gb	(5) I n this paragraph, the interim period means—
cy-gb	(5) Yn y paragraff hwn, ystyr y cyfnod interim yw—

en-gb	(a) where sub-paragraph (4)(a) applies, the period—
cy-gb	(a) pan fo is-baragraff (4)(a) yn gymwys, y cyfnod—

en-gb	beginning with the effective date of the previous transaction within the meaning given by paragraph 17(2)(b), and
cy-gb	sy’n dechrau â’r dyddiad y mae’r trafodiad blaenorol yn cael effaith o fewn yr ystyr a roddir gan baragraff 17(2)(b), a

en-gb	ending with the effective date of the transaction concerned within the meaning given by paragraph 17(2)(a);
cy-gb	sy’n dod i ben â’r dyddiad y mae’r trafodiad o dan sylw yn cael effaith o fewn yr ystyr a roddir gan baragraff 17(2)(a);

en-gb	(b) where sub-paragraph (4)(b) applies, the period—
cy-gb	(b) pan fo is-baragraff (4)(b) yn gymwys, y cyfnod—

en-gb	beginning with the effective date of the previous transaction within the meaning given by paragraph 3(6)(b) of Schedule 4ZA to the F inance Act 2003 (c. 
cy-gb	sy’n dechrau â’r dyddiad y mae’r trafodiad blaenorol, o fewn yr ystyr a roddir i “the pre v ious transaction” gan baragraff 3(6)(b) o Atodlen 4ZA i Ddeddf Cyllid 2 00 3 (p. 

en-gb	14), and
cy-gb	14), yn cael effaith, a

en-gb	ending with the effective date of the transaction concerned within the meaning given by paragraph 3(6)(a) of that Schedule;
cy-gb	sy’n dod i ben â’r dyddiad y mae’r trafodiad o dan sylw, o fewn yr ystyr a roddir i “the transaction concerned” gan baragraff 3(6)(a) o’r Atodlen honno, yn cael effaith;

en-gb	(c) where sub-paragraph (4)(c) applies, the period—
cy-gb	(c) pan fo is-baragraff (4)(c) yn gymwys, y cyfnod—

en-gb	beginning with the date on which the buyer disposed of the ownership of a dwelling as provided for in paragraph 2(2)(a) of Schedule 2A to the L and and B uildings Transaction Tax (Scotland) Act 2013 (asp 11), and
cy-gb	sy’n dechrau â’r dyddiad y gwaredodd y prynwr berchenogaeth annedd fel y darperir ar ei gyfer ym mharagraff 2(2)(a) o Atodlen 2A i Ddeddf Treth Trafodiadau Tir ac Adeiladau (Yr Alban) 2 0 13 (dsa 11), a

en-gb	ending with the effective date of the transaction referred to in that paragraph.
cy-gb	sy’n dod i ben â’r dyddiad y mae’r trafodiad y cyfeirir ato yn y paragraff hwnnw yn cael effaith.

en-gb	(6) F or further provision in connection with an intermediate transaction being treated as a higher rates residential property transaction, see paragraph 24.
cy-gb	(6) Am ddarpariaeth bellach mewn cysylltiad â thrin rhyng-drafodiad fel pe bai’n drafodiad eiddo preswyl cyfraddau uwch, gweler paragraff 24.

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

en-gb	BUYER I S NO T A N IN D IVI D U A L
cy-gb	PRYNWR NAD YW’N UNIGOLYN

en-gb	I ntrod u ctor y
cy-gb	Rhagarweiniad

en-gb	19 This Part sets out when a chargeable transaction where the buyer is not an individual is a
cy-gb	19 M ae’r Rhan hon yn nodi pa bryd y mae trafodiad trethadwy pan na fo’r prynwr yn

en-gb	“higher rates residential property transaction” for the purpose of regulations under section 24(1)(b).
cy-gb	unigolyn yn “trafodiad eiddo preswyl cyfraddau uwch” at ddiben rheoliadau o dan adran 24(1)(b).

en-gb	Transaction involvin g a d w ellin g 
cy-gb	Trafodiad sy'n ymwneud ag annedd

en-gb	20 (1) A chargeable transaction is a higher rates residential property transaction if— (a) the buyer is not an individual,
cy-gb	2 0 (1) M ae trafodiad trethadwy yn drafodiad eiddo preswyl cyfraddau uwch— (a) os nad yw’r prynwr yn unigolyn,

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 90 
cy-gb	90 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	the main sub j ect-matter of the transaction consists of a ma j or interest in a dwelling (“the purchased dwelling”), and
cy-gb	os yw prif destun y trafodiad ar ffurf prif fuddiant mewn annedd (“yr annedd a brynir”), ac

en-gb	the chargeable consideration for the dwelling is £ 40,000 or more.
cy-gb	os yw’r gydnabyddiaeth drethadwy ar gyfer yr annedd yn £ 4 0 , 000 neu ragor.

en-gb	(2) B ut a transaction is not a higher rates residential property transaction under sub-paragraph (1) if at the end of the day that is the effective date of the transaction—
cy-gb	(2) Ond nid yw trafodiad yn drafodiad eiddo preswyl cyfraddau uwch o dan is-baragraff (1) os yw, ar ddiwedd y dydd ar y dyddiad y mae’r trafodiad yn cael effaith—

en-gb	the purchased dwelling is sub j ect to a lease,
cy-gb	yr annedd a brynir yn ddarostyngedig i les,

en-gb	the main sub j ect-matter of the transaction is reversionary on that lease, and
cy-gb	prif destun y trafodiad yn rifersiwn ar y les honno, ac

en-gb	the lease meets the conditions set out in sub-paragraph (3).
cy-gb	y les yn bodloni’r amodau a nodir yn is-baragraff (3).

en-gb	(3) The conditions are that—
cy-gb	(3) Yr amodau yw—

en-gb	the lease is not held by a person connected with the buyer, and
cy-gb	nad yw’r les yn cael ei dal gan berson sy’n gysylltiedig â’r prynwr, a

en-gb	the lease has an unexpired term of more than 21 years.
cy-gb	bod gan y les gyfnod o fwy na 21 o flynyddoedd yn weddill.

en-gb	Transaction involvin g mu lti p le d w ellin g s
cy-gb	Trafodiad sy'n ymwneud ag anheddau lluosog

en-gb	21 (1) A chargeable transaction is a higher rates residential property transaction if—
cy-gb	21 (1) M ae trafodiad trethadwy yn drafodiad eiddo preswyl cyfraddau uwch—

en-gb	the buyer is not an individual,
cy-gb	os nad yw’r prynwr yn unigolyn,

en-gb	the main sub j ect-matter of the transaction consists of a ma j or interest in two or more dwellings (“the purchased dwellings”), and
cy-gb	os yw prif destun y trafodiad ar ffurf prif fuddiant mewn dwy annedd neu ragor (“yr anheddau a brynir”), ac

en-gb	at least one of the purchased dwellings is a dwelling to which sub-paragraph (2) applies.
cy-gb	os yw o leiaf un o’r anheddau a brynir yn annedd y mae is-baragraff (2) yn gymwys iddi.

en-gb	(2) This sub-paragraph applies to a purchased dwelling if the amount of the chargeable consideration for the transaction which is attributable on a j ust and reasonable basis to the purchased dwelling is £ 40,000 or more.
cy-gb	(2) M ae’r is-baragraff hwn yn gymwys i annedd a brynir os yw swm y gydnabyddiaeth drethadwy ar gyfer y trafodiad sydd i’w briodoli ar sail deg a rhesymol i’r annedd a brynir yn £ 4 0 , 000 neu ragor.

en-gb	(3) B ut sub-paragraph (2) does not apply to a purchased dwelling if at the end of the day that is the effective date of the transaction—
cy-gb	(3) Ond nid yw is-baragraff (2) yn gymwys i annedd a brynir—

en-gb	the purchased dwelling is sub j ect to a lease,
cy-gb	os yw’r annedd a brynir yn ddarostyngedig i les,

en-gb	the main sub j ect-matter of the transaction is reversionary on that lease, and
cy-gb	os yw prif destun y trafodiad yn rifersiwn ar y les honno, ac

en-gb	the lease meets the conditions set out in sub-paragraph (4).
cy-gb	os yw’r les yn bodloni’r amodau a nodir yn is-baragraff (4), ar ddiwedd y dydd ar y dyddiad y mae’r trafodiad yn cael effaith.

en-gb	(4) The conditions are that—
cy-gb	(4) Yr amodau yw—

en-gb	the lease is not held by a person connected with the buyer, and
cy-gb	nad yw’r les yn cael ei dal gan berson sy’n gysylltiedig â’r prynwr, a

en-gb	the lease has an unexpired term of more than 21 years.
cy-gb	bod gan y les gyfnod o fwy na 21 o flynyddoedd yn weddill.

en-gb	(5) A transaction within section 72(9) is not a higher rates residential property transaction save where Schedule 13 applies (see in particular paragraph 6(6) of that Schedule).
cy-gb	(5) Nid yw trafodiad o fewn adran 72(9) yn drafodiad eiddo preswyl cyfraddau uwch ac eithrio pan fo Atodlen 13 yn gymwys (gweler yn benodol baragraff 6(6) o’r Atodlen honno).

en-gb	T w o or m ore buy ers
cy-gb	Dau brynwr neu ragor

en-gb	22 Where there are two or more buyers in a transaction, the transaction is a higher rates
cy-gb	22 Pan fo dau brynwr neu ragor mewn trafodiad, mae’r trafodiad yn drafodiad eiddo

en-gb	residential property transaction if paragraph 20 or 21 applies in relation to any one of the buyers.
cy-gb	preswyl cyfraddau uwch os yw paragraff 2 0 neu 21 yn gymwys mewn perthynas ag unrhyw un neu ragor o’r prynwyr.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 91 
cy-gb	91 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	PA R T 5
cy-gb	RHAN 5

en-gb	S U PP LE M EN TA RY P ROVI S ION S
cy-gb	DARPARIAETHAU ATODOL

en-gb	Fu rt h er p rovision in connection w it h re p lace m ent of m ain residence exce p tion 
cy-gb	Darpariaeth bellach mewn cysylltiad d'r eithriad ar gyfer disodli prif breswylfa

en-gb	23 (1) This paragraph applies where by reason of paragraph 8 (4) or 17(4) a chargeable transaction (“the transaction concerned”) ceases to be a higher rates residential property transaction for the purpose of regulations under section 24(1)(b).
cy-gb	23 (1) M ae’r paragraff hwn yn gymwys pan fo trafodiad trethadwy (“y trafodiad o dan sylw”),oherwydd paragraff 8(4) neu 17(4), yn peidio â bod yn drafodiad eiddo preswyl cyfraddau uwch at ddiben rheoliadau o dan adran 24(1)(b).

en-gb	(2) The land transaction (“the subse q uent transaction”) by reference to which the condition in paragraph 8 (4)(b) or 17(4)(b) was met may not be taken into account for the purposes of paragraph 8 (2)(b) or 17(2)(b) in determining whether any other chargeable transaction is a higher rates residential property transaction.
cy-gb	(2) Ni chaniateir ystyried y trafodiad tir (“y trafodiad dilynol”) a oedd yn bodloni’r amod ym mharagraff 8(4)(b) neu 17(4)(b) at ddibenion paragraff 8(2)(b) neu 17(2)(b) wrth benderfynu pa un a yw unrhyw drafodiad trethadwy arall yn drafodiad eiddo preswyl cyfraddau uwch.

en-gb	(3) Sub-paragraph (4) applies where—
cy-gb	(3) M ae is-baragraff (4) yn gymwys—

en-gb	the effective date of the subse q uent transaction falls on or before the filing date for the return in respect of the transaction concerned, and
cy-gb	pan fo’r trafodiad dilynol yn cael effaith ar ddyddiad ffeilio’r ffurflen dreth mewn cysylltiad â’r trafodiad o dan sylw, neu cyn hynny, a

en-gb	the return has not been made.
cy-gb	pan na fo’r ffurflen dreth wedi ei dychwelyd.

en-gb	(4) The buyer may, when making the return in respect of the transaction concerned, treat the purchased dwelling referred to in paragraph 8 (4) or 17(4) as though it had been a replacement for the buyer's only or main residence on the effective date of the transaction concerned; and in such a case the transaction concerned is to be treated as if it had never been a higher rates residential property transaction.
cy-gb	(4) Caiff y prynwr, wrth ddychwelyd y ffurflen dreth mewn cysylltiad â’r trafodiad o dan sylw, drin yr annedd a brynir y cyfeirir ati ym mharagraff 8(4) neu 17(4) fel pe bai wedi disodli unig breswylfa neu brif breswylfa’r prynwr ar y dyddiad y mae’r trafodiad o dan sylw yn cael effaith; ac mewn achos o’r fath mae’r trafodiad o dan sylw i’w drin fel pe na bai erioed wedi bod yn drafodiad eiddo preswyl cyfraddau uwch.

en-gb	(5) Sub-paragraph (6) applies where the effect of the transaction concerned ceasing to be a higher rates residential property transaction is that less tax is payable in respect of it than the buyer has already paid in accordance with a return made for that transaction.
cy-gb	(5) M ae is-baragraff (6) yn gymwys os effaith bod y trafodiad o dan sylw yn peidio â bod yn drafodiad eiddo preswyl cyfraddau uwch yw bod llai o dreth yn daladwy mewn cysylltiad â’r trafodiad na’r hyn y mae’r prynwr eisoes wedi ei dalu yn unol â ffurflen dreth a ddychwelwyd ar gyfer y trafodiad hwnnw.

en-gb	(6) I n order to obtain repayment of the amount of tax overpaid, the buyer may—
cy-gb	(6) Er mwyn cael ad-daliad o swm y dreth a ordalwyd, caiff y prynwr—

en-gb	within the period allowed for amendment of the return, amend it accordingly (see section 41 of TCMA);
cy-gb	o fewn y cyfnod a ganiateir ar gyfer diwygio’r ffurflen dreth, ei diwygio yn unol â hynny (gweler adran 41 o DCRhT);

en-gb	after the end of that period (if that return is not so amended), make a claim for repayment of the amount overpaid in accordance with Chapter 7 of Part 3 of TCMA.
cy-gb	ar ôl diwedd y cyfnod hwnnw (os na ddiwygir y ffurflen dreth felly), wneud hawliad am ad-daliad o’r swm a ordalwyd yn unol â Phennod 7 o Ran 3 o DCRhT.

en-gb	Fu rt h er p rovision in connection w it h transactions b ein g treated as h i gh er rates residential p ro p ert y transactions 
cy-gb	Darpariaeth bellach mewn cysylltiad a thrin trafodiadau fel trafodiadau eiddo preswyl cyfraddau uwch

en-gb	24 (1) This paragraph applies where by reason of the application of paragraph 9 or 1 8 a chargeable transaction (“the intermediate transaction”) is treated as a higher rates residential property transaction.
cy-gb	24 (1) M ae’r paragraff hwn yn gymwys pan fo trafodiad trethadwy (“y rhyng-drafodiad”), oherwydd cymhwyso paragraff 9 neu 18, yn cael ei drin fel pe bai’n drafodiad eiddo preswyl cyfraddau uwch.

en-gb	The intermediate transaction is treated as a higher rates residential property transaction for the purposes of this Act as from the end of the interim period that applies in accordance with paragraph 9(5) or 1 8 (5).
cy-gb	Caiff y rhyng-drafodiad ei drin fel pe bai’n drafodiad eiddo preswyl cyfraddau uwch at ddibenion y Ddeddf hon o ddiwedd y cyfnod interim sy’n gymwys yn unol â pharagraff 9(5) neu 18(5).

en-gb	The buyer in the intermediate transaction must make a return to W R A in respect of that transaction.
cy-gb	Rhaid i’r prynwr yn y rhyng-drafodiad ddychwelyd ffurflen dreth i ACC mewn cysylltiad â’r trafodiad hwnnw.

en-gb	A return made under this paragraph must—
cy-gb	Rhaid i ffurflen dreth a ddychwelir o dan y paragraff hwn—

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 92 
cy-gb	92 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	be made before the end of the period of 30 days beginning with the day after the end of the interim period that applies in accordance with paragraph 9(5) or 1 8 (5), and
cy-gb	cael ei dychwelyd cyn diwedd y cyfnod o 3 0 o ddiwrnodau sy’n dechrau’r diwrnod ar ôl y dyddiad y daw’r cyfnod interim sy’n gymwys yn unol â pharagraff 9(5) neu 18(5) i ben, a

en-gb	include a self-assessment.
cy-gb	cynnwys hunanasesiad.

en-gb	Sp o u ses and civil p artners pu rc h asin g alone 
cy-gb	Priodau a p hartneriaid sifil yn p rynu ar eu p en eu hunain

en-gb	25 (1) Sub-paragraph (2) applies in relation to a chargeable transaction if—
cy-gb	25 (1) M ae is-baragraff (2) yn gymwys mewn perthynas â thrafodiad trethadwy—

en-gb	the buyer (or one of them) is married or in a civil partnership on the effective date,
cy-gb	os yw’r prynwr (neu un ohonynt) yn briod neu mewn partneriaeth sifil ar y dyddiad y mae’r trafodiad yn cael effaith,

en-gb	the buyer and the buyer ' s spouse or civil partner are living together on that date, and
cy-gb	os yw’r prynwr a phriod neu bartner sifil y prynwr yn cyd-fyw ar y dyddiad hwnnw, ac

en-gb	the buyer ' s spouse or civil partner is not a buyer in the transaction.
cy-gb	os nad yw priod neu bartner sifil y prynwr yn brynwr yn y trafodiad.

en-gb	The transaction is to be treated as being a higher rates residential property transaction if it would have been a higher rates residential property transaction had the buyer ' s spouse or civil partner been a buyer.
cy-gb	M ae’r trafodiad i’w drin fel trafodiad eiddo preswyl cyfraddau uwch pe bai wedi bod yn drafodiad eiddo preswyl cyfraddau uwch pe bai priod neu bartner sifil y prynwr wedi bod yn brynwr. 

en-gb	I ndividuals who are married to, or are civil partners of, each other are treated for the purposes of this Schedule as living together unless— 
cy-gb	Caiff unigolion sy’n briod â’i gilydd, neu’n bartneriaid sifil i’w gilydd, eu trin at ddibenion yr Atodlen hon fel pe baent yn cyd-fyw oni bai—

en-gb	they are separated under an order of a court of competent j urisdiction,
cy-gb	eu bod wedi gwahanu o dan orchymyn llys sydd ag awdurdodaeth gymwys,

en-gb	they are separated by a deed of separation, or
cy-gb	eu bod wedi gwahanu drwy weithred wahanu, neu

en-gb	they are in fact separated in circumstances in which the separation is likely to be permanent.
cy-gb	eu bod wedi gwahanu mewn gwirionedd mewn amgylchiadau lle mae’r gwahanu yn debygol o fod yn barhaol.

en-gb	P ro p ert y ad ju st m ent on divorce, dissol u tion of civil p artners h i p etc. 
cy-gb	Ad-drefnu eiddo ar ôl ysgariad, diddymiad p artneriaeth sifil et c .

en-gb	26 (1) F or the purpose of determining whether paragraph 5 or 15 applies to a chargeable transaction, the buyer is not to be treated as having a ma j or interest in another dwelling to which sub-paragraphs (2) and (3) apply.
cy-gb	26 (1) At ddiben penderfynu pa un a yw paragraffau 5 neu 15 yn gymwys i drafodiad trethadwy, nid yw’r prynwr i’w drin fel pe bai ganddo brif fuddiant mewn annedd arall y mae is-baragraff (2) a (3) yn gymwys iddi.

en-gb	(2) This sub-paragraph applies to a dwelling the interest in which is held by the buyer as a tenant in common in conse q uence of—
cy-gb	(2) M ae’r is-baragraff hwn yn gymwys i annedd y mae’r buddiant ynddi yn cael ei ddal gan y prynwr fel tenant ar y cyd o ganlyniad i—

en-gb	an order under section 24(1)(b) of the Matrimonial Causes Act 1973 (c. 
cy-gb	gorchymyn o dan adran 24(1)(b) o Ddeddf Achosion Priodasol 1973 (p. 

en-gb	1 8 ) (property ad j ustments orders in connection with matrimonial proceedings),
cy-gb	18) (gorchmynion ad-drefnu eiddo mewn cysylltiad ag achosion priodasol),

en-gb	an order under section 17(1)(a)(ii) of the Matrimonial and F amily Proceedings Act 19 8 4 (c. 
cy-gb	gorchymyn o dan adran 17(1)(a)(ii) o Ddeddf Achosion Priodasol a Theuluol 1984 (p. 

en-gb	42) (property ad j ustment orders after overseas divorce) corresponding to such an order as is mentioned in paragraph (a),
cy-gb	42) (gorchmynion ad-drefnu eiddo ar ôl ysgariad tramor) sy’n cyfateb i orchymyn o’r fath a grybwyllir ym mharagraff (a),

en-gb	an order under paragraph 7(1)(b) of Schedule 5 to the Civil Partnership Act 2004 (c. 
cy-gb	gorchymyn o dan baragraff 7(1)(b) o Atodlen 5 i Ddeddf Partneriaeth Sifil 2 00 4 (p. 

en-gb	33) (property ad j ustment orders in connection with dissolution etc. of civil partnership), or
cy-gb	33) (gorchmynion ad-drefnu eiddo mewn cysylltiad â diddymiad etc. partneriaeth sifil), neu

en-gb	an order under paragraph 9 of Schedule 7 to the Civil Partnership Act 2004 (c. 
cy-gb	gorchymyn o dan baragraff 9 o Atodlen 7 i Ddeddf Partneriaeth Sifil 2 00 4 (p. 

en-gb	33) (property ad j ustment orders in connection with overseas dissolution etc. of civil partnership) corresponding to such an order as is mentioned in paragraph (c).
cy-gb	33) (gorchmynion ad-drefnu eiddo mewn cysylltiad â diddymiad tramor etc. partneriaeth sifil) sy’n cyfateb i orchymyn o’r fath a grybwyllir ym mharagraff (c).

en-gb	(3) This sub-paragraph applies to a dwelling that is the only or main residence of a person for the benefit of whom an order referred to in sub-paragraph (2) is made.
cy-gb	(3) M ae’r is-baragraff hwn yn gymwys i annedd sy’n unig breswylfa neu’n brif breswylfa person y gwneir gorchymyn y cyfeirir ato yn is-baragraff (2) er ei fudd.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 93 
cy-gb	93 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	S ettle m ents and b are tr u sts 
cy-gb	Setliadau ac ymddiriedolaethau noeth

en-gb	27 (1) Sub-paragraph (3) applies in relation to a land transaction if—
cy-gb	27 (1) M ae is-baragraff (3) yn gymwys mewn perthynas â thrafodiad tir—

en-gb	the main sub j ect-matter of the transaction consists of a ma j or interest in one or more dwellings,
cy-gb	os yw prif destun y trafodiad ar ffurf prif fuddiant mewn un annedd neu ragor,

en-gb	the buyer (or one of them) is acting as trustee of a settlement, and
cy-gb	os yw’r prynwr (neu un ohonynt) yn gweithredu fel ymddiriedolwr setliad, ac

en-gb	under the terms of the settlement a beneficiary will be entitled to—
cy-gb	os bydd gan fuddiolwr, o dan delerau’r setliad, hawl i—

en-gb	occupy the dwelling or dwellings for life, or
cy-gb	meddiannu’r annedd neu’r anheddau am oes, neu

en-gb	income earned in respect of the dwelling or dwellings.
cy-gb	incwm a enillir mewn cysylltiad â’r annedd neu’r anheddau.

en-gb	(2) Sub-paragraph (3) also applies in relation to a land transaction if—
cy-gb	(2) M ae is-baragraff (3) hefyd yn gymwys mewn perthynas â thrafodiad tir—

en-gb	the main sub j ect-matter of the transaction consists of a term of years absolute in a dwelling, and
cy-gb	os yw prif destun y trafodiad ar ffurf cyfnod o flynyddoedd absoliwt mewn annedd, a

en-gb	the buyer (or one of them) is acting as a trustee of a bare trust (within the meaning given by paragraph 2(1) and (2) of Schedule 8 ).
cy-gb	os yw’r prynwr (neu un ohonynt) yn gweithredu fel ymddiriedolwr ymddiriedolaeth noeth (o fewn yr ystyr a roddir gan baragraffau 2(1) a (2) o Atodlen 8).

en-gb	(3) Where this sub-paragraph applies in relation to a land transaction the beneficiary of the settlement or bare trust (rather than the trustee) is to be treated for the purposes of this Schedule as the buyer (or as one of them).
cy-gb	(3) Pan fo’r is-baragraff hwn yn gymwys mewn perthynas â thrafodiad tir, mae buddiolwr y setliad neu’r ymddiriedolaeth noeth (yn hytrach na’r ymddiriedolwr) i’w drin at ddibenion yr Atodlen hon fel y prynwr (neu fel un ohonynt).

en-gb	(4) Paragraphs 3(3) and 4 of Schedule 8 (trustees to be treated as the buyer) have effect sub j ect to sub-paragraph (3).
cy-gb	(4) M ae paragraffau 3(3) a 4 o Atodlen 8 (trin ymddiriedolwyr fel y prynwr) yn cael effaith yn ddarostyngedig i is-baragraff (3).

en-gb	2 8 (1) Sub-paragraph (3) applies where—
cy-gb	28 (1) M ae is-baragraff (3) yn gymwys—

en-gb	a person is a beneficiary under a settlement,
cy-gb	pan fo person yn fuddiolwr o dan setliad,

en-gb	a ma j or interest in a dwelling forms part of the trust property, and
cy-gb	pan fo prif fuddiant mewn annedd yn ffurfio rhan o eiddo’r ymddiriedolaeth, ac

en-gb	under the terms of the settlement, the beneficiary is entitled to—
cy-gb	pan fo gan fuddiolwr, o dan delerau’r setliad, hawl i—

en-gb	occupy the dwelling for life, or
cy-gb	meddiannu’r annedd am oes, neu

en-gb	income earned in respect of the dwelling.
cy-gb	incwm a enillir mewn cysylltiad â’r annedd.

en-gb	(2) Sub-paragraph (3) also applies where—
cy-gb	(2) M ae is-baragraff (3) hefyd yn gymwys—

en-gb	a person is a beneficiary under a bare trust (within the meaning given by paragraph 2(1) and (2) of Schedule 8 ), and
cy-gb	pan fo person yn fuddiolwr o dan ymddiriedolaeth noeth (o fewn yr ystyr a roddir gan baragraff 2(1) a 2 o Atodlen 8), a

en-gb	a term of years absolute in a dwelling forms part of the trust property.
cy-gb	pan fo cyfnod o flynyddoedd absoliwt mewn annedd yn ffurfio rhan o eiddo’r ymddiriedolaeth.

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

en-gb	the beneficiary is to be treated for the purposes of this Schedule as holding the interest in the dwelling, and
cy-gb	mae’r buddiolwr i’w drin at ddibenion yr Atodlen hon fel pe bai’n dal y buddiant yn yr annedd, a

en-gb	if the trustee of the settlement or bare trust disposes of the interest, the beneficiary is to be treated for the purposes of this Schedule as having disposed of it.
cy-gb	os yw ymddiriedolwr y setliad neu’r ymddiriedolaeth noeth yn gwaredu’r buddiant, mae’r buddiolwr i’w drin at ddibenion yr Atodlen hon fel pe bai wedi ei waredu.

en-gb	29 (1) Where—
cy-gb	29 (1) Pan fo—

en-gb	the main sub j ect-matter of a land transaction consists of an interest other than a ma j or interest in a dwelling, and
cy-gb	prif destun trafodiad tir ar ffurf buddiant ar wahân i brif fuddiant mewn annedd, a

en-gb	sub-paragraph (2) or (3) applies in relation to the transaction,
cy-gb	is-baragraff (2) neu (3) yn gymwys mewn perthynas â’r trafodiad,

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 94
cy-gb	94 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)

en-gb	then, for the avoidance of doubt, the effect of paragraph 2 8 of this Schedule or, as the case may be, paragraph 3(1) of Schedule 8 , is that the main sub j ect-matter of the transaction is to be treated for the purposes of this Schedule as consisting of a ma j or interest in a dwelling.
cy-gb	yna, i osgoi unrhyw amheuaeth, effaith paragraff 28 o’r Atodlen hon neu, yn ôl y digwydd, paragraff 3(1) o Atodlen 8, yw fod prif destun y trafodiad i’w drin at ddibenion yr Atodlen hon fel pe bai ar ffurf prif fuddiant mewn annedd.

en-gb	(2) This sub-paragraph applies in relation to a transaction where—
cy-gb	(2) Mae’r is-baragraff hwn yn gymwys mewn perthynas â thrafodiad pan fo—

en-gb	(a) a ma j or interest in the dwelling is held on a bare trust for a beneficiary (“B”),
cy-gb	(a) prif fuddiant yn yr annedd yn cael ei ddal mewn ymddiriedolaeth noeth ar gyfer buddiolwr (“B”),

en-gb	(b) there is a disposal of the whole or part of B ' s interest in the dwelling,
cy-gb	(b) holl fuddiant neu ran o fuddiant B yn yr annedd yn cael ei waredu,

en-gb	(c) immediately before the effective date of the transaction—
cy-gb	(c) yn union cyn y dyddiad y mae’r trafodiad yn cael effaith—

en-gb	the ma j or interest is, by virtue of paragraph 3(1) of Schedule 8 , treated as if it were vested in B, or
cy-gb	mae’r prif fuddiant yn cael ei drin, yn rhinwedd paragraff 3(1) o Atodlen 8, fel pe bai wedi ei freinio yn B, neu

en-gb	B is, by virtue of paragraph 2 8 , treated as holding the ma j or interest in the dwelling, and
cy-gb	mae B yn cael ei drin, yn rhinwedd paragraff 28, fel pe bai’n dal y prif fuddiant yn yr annedd, a

en-gb	(d) immediately after the effective date of the transaction—
cy-gb	(d) yn union wedi’r dyddiad y mae’r trafodiad yn cael effaith—

en-gb	the ma j or interest is, by virtue of paragraph 3(1) of Schedule 8 , treated as if it were vested in the buyer, or
cy-gb	mae’r prif fuddiant yn cael ei drin, yn rhinwedd paragraff 3(1) o Atodlen 8, fel pe bai wedi ei freinio yn y prynwr, neu

en-gb	the buyer is, by virtue of paragraph 2 8 , treated as holding the ma j or interest.
cy-gb	mae’r prynwr yn cael ei drin, yn rhinwedd paragraff 28, fel pe bai’n dal y prif fuddiant.

en-gb	(3) This sub-paragraph applies in relation to a transaction where—
cy-gb	(3) Mae’r is-baragraff hwn yn gymwys mewn perthynas â thrafodiad pan fo—

en-gb	(a) a person (“B”) is a beneficiary under a settlement where a ma j or interest in the dwelling forms part of the trust property,
cy-gb	(a) person (“B”) yn fuddiolwr o dan setliad pan fo prif fuddiant yn yr annedd yn ffurfio rhan o eiddo’r ymddiriedolaeth,

en-gb	(b) under the terms of the settlement B is entitled to—
cy-gb	(b) gan B, o dan delerau’r setliad, hawl i—

en-gb	occupy the dwelling for life, or
cy-gb	meddiannu’r annedd am oes, neu

en-gb	income earned in respect of the dwelling,
cy-gb	incwm a enillir mewn cysylltiad â’r annedd,

en-gb	(c) there is a disposal of the whole or part of B ' s interest in the dwelling,
cy-gb	(c) holl fuddiant neu ran o fuddiant B yn yr annedd yn cael ei waredu,

en-gb	(d) immediately before the effective date of the transaction B is, by virtue of paragraph 2 8 , treated as holding the ma j or interest in the dwelling, and
cy-gb	(d) yn union cyn y dyddiad y mae’r trafodiad yn cael effaith mae B yn cael ei drin, yn rhinwedd paragraff 28, fel pe bai’n dal y prif fuddiant yn yr annedd, ac

en-gb	(e) immediately after the effective date of the transaction the buyer is, by virtue of that paragraph, treated as holding the ma j or interest.
cy-gb	(e) yn union wedi’r dyddiad y mae’r trafodiad yn cael effaith mae’r prynwr yn cael ei drin, yn rhinwedd y paragraff hwnnw, fel pe bai’n dal y prif fuddiant.

en-gb	(4) In determining whether sub-paragraph (2) or (3) applies to a transaction, ignore paragraphs 30 and 35(5).
cy-gb	(4) Wrth bennu a yw is-baragraff (2) neu (3) yn gymwys i drafodiad, anwybydder paragraffau 3 0 a 35(5).

en-gb	30 (1) This paragraph applies where, by reason of paragraph 27 or 2 8 or paragraph 3(1) of Schedule 8 (bare trusts), the child of a person (“P”) would (but for this paragraph) be treated for the purposes of this Schedule as—
cy-gb	3 0 (1) Mae’r paragraff hwn yn gymwys pe bai plentyn person (“P”) (oni bai am y paragraff hwn), oherwydd paragraff 27 neu 28 neu baragraff 3(1) o Atodlen 8 (ymddiriedolaethau noeth), yn cael ei drin at ddibenion yr Atodlen hon fel pe bai—

en-gb	being the buyer in relation to a land transaction,
cy-gb	y prynwr mewn perthynas â thrafodiad tir,

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

en-gb	having disposed of an interest in a dwelling. 
cy-gb	wedi gwaredu buddiant mewn annedd. 

en-gb	(2) Where this paragraph applies—
cy-gb	(2) Pan fo’r paragraff hwn yn gymwys—

en-gb	(a) P and any spouse or civil partner of P are to be treated for the purposes of this Schedule as being the buyer, holding the interest or (as the case may be) having disposed of the interest, and
cy-gb	(a) mae P ac unrhyw briod neu bartner sifil i P i’w trin at ddibenion yr Atodlen hon fel pe bai neu pe baent y prynwr, yn dal y buddiant neu (yn ôl y digwydd) wedi gwaredu’r buddiant, a

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 95 
cy-gb	95 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(b) the child is not to be so treated.
cy-gb	(b) nid yw’r plentyn i’w drin felly.

en-gb	(3) Sub-paragraph (2)(a) does not apply in relation to a spouse or civil partner of P if the two of them are not living together (for the meaning of which, see paragraph 25(3)).
cy-gb	(3) Nid yw is-baragraff (2)(a) yn gymwys i briod neu bartner sifil P os nad yw’r ddau ohonynt yn cyd-fyw (gweler paragraff 25(3) am ystyr hynny).

en-gb	(4) This paragraph does not apply where—
cy-gb	(4) Nid yw’r paragraff hwn yn gymwys pan fo—

en-gb	a person (“D”) ac q uires, holds or disposes of, a ma j or interest in a dwelling in a child ' s name or on the child ' s behalf,
cy-gb	person (“D”) yn caffael, yn dal neu’n gwaredu prif fuddiant mewn annedd yn enw plentyn neu ar ran y plentyn,

en-gb	D does so in the exercise of powers conferred on D as the deputy of the child, and
cy-gb	D yn gwneud hynny drwy arfer pwerau a roddir i D fel dirprwy i’r plentyn, ac

en-gb	D holds or, in the case of a disposal, held, that interest on trust for the child.
cy-gb	D yn dal y buddiant hwnnw ar ymddiriedolaeth ar gyfer y plentyn, neu yn achos gwaredu, wedi ei ddal ar ymddiriedolaeth ar gyfer y plentyn.

en-gb	(5) In sub-paragraph (4), “deputy” means—
cy-gb	(5) Yn is-baragraff (4), ystyr “dirprwy” yw—

en-gb	a person appointed under section 16 of the Mental Capacity Act 2005 (c. 
cy-gb	person a benodir o dan adran 16 o Ddeddf Galluedd M eddyliol 2 00 5 (p. 

en-gb	9), or
cy-gb	9), neu

en-gb	a person appointed to an e q uivalent position under the law of a country or territory outside E ngland and Wales (and accordingly the reference to an interest being held on trust by such a person is to its being held on an e q uivalent basis under that law).
cy-gb	person a benodir i swydd gyfatebol o dan gyfraith gwlad neu diriogaeth y tu allan i Gymru a Lloegr (ac felly mae’r cyfeiriad at fuddiant yn cael ei ddal ar ymddiriedolaeth gan berson o’r fath yn gyfeiriad at ei ddal ar sail gyfatebol o dan y gyfraith honno).

en-gb	31 (1) This paragraph applies in relation to a land transaction if—
cy-gb	31 (1) M ae’r paragraff hwn yn gymwys mewn perthynas â thrafodiad tir—

en-gb	the main sub j ect-matter of the transaction consists of a ma j or interest in one or more dwellings,
cy-gb	os yw prif destun y trafodiad ar ffurf prif fuddiant mewn un annedd neu ragor,

en-gb	the buyer (or one of them) is acting as trustee of a settlement,
cy-gb	os yw’r prynwr (neu un ohonynt) yn gweithredu fel ymddiriedolwr setliad,

en-gb	that buyer is an individual, and
cy-gb	os yw’r prynwr hwnnw yn unigolyn, a

en-gb	under the terms of the settlement a beneficiary is not entitled to—
cy-gb	os nad oes gan fuddiolwr, o dan delerau’r setliad, hawl i—

en-gb	occupy the dwelling or dwellings for life, or
cy-gb	meddiannu’r annedd neu’r anheddau am oes, neu

en-gb	income earned in respect of the dwelling or dwellings. 
cy-gb	incwm a enillir mewn cysylltiad â’r annedd neu’r anheddau. 

en-gb	(2) In determining whether paragraph 20 or 21 applies to the transaction—
cy-gb	(2) Wrth benderfynu pa un a yw paragraff 2 0 neu 21 yn gymwys i’r trafodiad—

en-gb	if the buyer mentioned in sub-paragraph (1) is the only buyer, ignore subparagraph (1)(a) of those paragraphs, and
cy-gb	os y prynwr a grybwyllir yn is-baragraff (1) yw’r unig brynwr, anwybydder is-baragraff (1)(a) o’r paragraffau hynny, a

en-gb	if that buyer is not the only buyer, ignore sub-paragraph (1)(a) of those paragraphs when having regard to that buyer.
cy-gb	os nad y prynwr hwnnw yw’r unig brynwr, anwybydder is-baragraff (1)(a) o’r paragraffau hynny wrth ystyried y prynwr hwnnw.

en-gb	P artners h i p s 
cy-gb	Partneriaethau

en-gb	32 (1) Sub-paragraph (2) applies in relation to a chargeable transaction, the sub j ect-matter of which consists of a ma j or interest in one or more dwellings if—
cy-gb	32 (1) M ae is-baragraff (2) yn gymwys mewn perthynas â thrafodiad trethadwy y mae ei destun ar ffurf prif fuddiant mewn un annedd neu ragor—

en-gb	the buyer (or one of them) is a partner in a partnership, but
cy-gb	os yw’r prynwr (neu un ohonynt) yn bartner mewn partneriaeth, ond

en-gb	the buyer does not enter into the transaction for the purposes of the partnership.
cy-gb	os nad yw’r prynwr yn ymrwymo i’r trafodiad at ddibenion y bartneriaeth.

en-gb	F or the purposes of determining whether paragraph 5 or 15 applies to the transaction, any ma j or interest in any other dwelling that is held by or on behalf of the partnership for the purposes of a trade carried on by the partnership is not to be treated as held by or on behalf of the buyer. 
cy-gb	At ddibenion penderfynu pa un a yw paragraff 5 neu 15 yn gymwys i’r trafodiad, nid yw unrhyw brif fuddiant mewn unrhyw annedd arall a ddelir gan y bartneriaeth neu ar ei rhan at ddibenion masnach a gyflawnir gan y bartneriaeth i’w drin fel pe bai’n cael ei ddal gan y prynwr neu ar ei ran.

en-gb	Paragraph 4(1)(a) of Schedule 7 (chargeable interests held by partnerships treated as held by the partners) has effect sub j ect to sub-paragraph (2).
cy-gb	M ae paragraff 4(1)(a) o Atodlen 7 (trin buddiannau trethadwy a ddelir gan bartneriaethau fel pe baent yn cael eu dal gan y partneriaid) yn cael effaith yn ddarostyngedig i is-baragraff (2). 

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 96
cy-gb	96 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)

en-gb	Alternative finance arran g e m ents
cy-gb	Trefniadau c yllid arall

en-gb	33 (1) This paragraph applies in relation to a chargeable transaction which is the first transaction under an alternative finance arrangement entered into between a person and a financial institution.
cy-gb	33 (1) M ae’r paragraff hwn yn gymwys mewn perthynas â thrafodiad trethadwy sydd y trafodiad cyntaf o dan drefniant cyllid arall yr ymrwymir iddo rhwng person a sefydliad ariannol.

en-gb	The person (rather than the institution) is to be treated for the purposes of this Schedule as the buyer in relation to the transaction.
cy-gb	M ae’r person (yn hytrach na’r sefydliad) i’w drin at ddibenion yr Atodlen hon fel y prynwr mewn perthynas â’r trafodiad. 

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

en-gb	“alternative finance arrangement” ( " trefniant c y llid arall " ) means an arrangement of a kind mentioned in paragraph 2(1) or 3(1) of Schedule 10 (alternative property finance reliefs);
cy-gb	ystyr “trefniant cyllid arall” (“ alternati v e finan c e arrangement ”) yw trefniant o fath a grybwyllir ym mharagraff 2(1) neu 3(1) o’r Atodlen honno.

en-gb	“financial institution” ( " sef y dliad ariannol " ) has the meaning given by paragraph 8 of that Schedule;
cy-gb	mae i “sefydliad ariannol” (“ finan c ial institution ”) yr ystyr a roddir gan baragraff 8 o Atodlen 1 0 (rhyddhadau cyllid eiddo arall);

en-gb	“first transaction” ( " trafodiad c y ntaf " ), in relation to an alternative finance arrangement, has the meaning given by paragraph 2(1)(a) or 3(1)(a) of that Schedule.
cy-gb	mae i “trafodiad cyntaf” (“ first transa c tion ”), mewn perthynas â threfniant cyllid arall, yr ystyr a roddir gan baragraff 2(1)(a) neu 3(1)(a) o’r Atodlen honno;

en-gb	M a j or interests in d w ellin g s in h erited j ointl y
cy-gb	Prif fuddiannau mewn anheddau a gyd-etifeddir

en-gb	34 (1) This paragraph applies where by virtue of an inheritance—
cy-gb	34 (1) M ae’r paragraff hwn yn gymwys, yn rhinwedd etifeddiant—

en-gb	a person (“P”) becomes j ointly entitled with one or more other persons to a ma j or interest in a dwelling, and
cy-gb	pan fo person (“P”) yn cael hawl ar y cyd gydag un neu ragor o bersonau eraill i brif fuddiant mewn annedd, a

en-gb	P ' s beneficial share in the interest does not exceed 50 % (see sub-paragraph (4)).
cy-gb	pan na fo cyfran lesiannol P yn y buddiant yn fwy na 5 0% (gweler is-baragraff (4)).

en-gb	(2) P is not to be treated for the purposes of paragraph 5(1)(a) or 15(1)(b) as having the ma j or interest at any time during the period of 3 years beginning with the date of the inheritance.
cy-gb	(2) Nid yw P i’w drin at ddibenion paragraff 5(1)(a) neu 15(1)(b) fel pe bai ganddo’r prif fuddiant ar unrhyw adeg yn ystod y cyfnod o 3 blynedd sy’n dechrau â dyddiad yr etifeddiant.

en-gb	(3) B ut if at any time during that period of 3 years P becomes the only person beneficially entitled to the whole of the interest or P ' s beneficial share in the interest exceeds 50 % P is, from that time, to be treated as having the ma j or interest for the purposes of the application of paragraphs 5(1)(a) and 15(1)(b) (sub j ect to any disposal by P).
cy-gb	(3) Ond os, ar unrhyw adeg yn ystod y cyfnod hwnnw o 3 blynedd, y daw P i fod yr unig berson sydd â hawl lesiannol i’r buddiant cyfan, neu os yw cyfran lesiannol P yn y buddiant yn fwy na 5 0% , mae P i’w drin, o’r adeg honno, fel pe bai ganddo’r prif fuddiant at ddibenion cymhwyso paragraffau 5(1)(a) a 15(1)(b) (yn ddarostyngedig i unrhyw warediad gan P).

en-gb	(4) P ' s share in the interest exceeds 50 % if—
cy-gb	(4) M ae cyfran P yn y buddiant yn fwy na 5 0% —

en-gb	P is beneficially entitled as a tenant in common or coparcener to more than half the interest,
cy-gb	os oes gan P hawl lesiannol fel tenant ar y cyd neu gydetifedd i fwy na hanner y buddiant,

en-gb	P and P ' s spouse or civil partner taken together are beneficially entitled as tenants in common or coparceners to more than half the interest, or
cy-gb	os oes gan P a phriod neu bartner sifil P, gyda’i gilydd, hawl lesiannol i fwy na hanner y buddiant fel tenantiaid ar y cyd neu gydetifeddion, neu

en-gb	P and P ' s spouse or civil partner are beneficially entitled as j oint tenants to the interest and there is no more than one other j oint tenant who is so entitled.
cy-gb	os oes gan P a phriod neu bartner sifil P hawl lesiannol i’r buddiant fel cyd-denantiaid, ac nad oes mwy nag un cyd-denant arall sydd â hawl o’r fath.

en-gb	(5) Sub-paragraph (4)(b) and (c) do not apply if, on the effective date of the transaction referred to in paragraph 5 or 15, P and P ' s spouse or civil partner are not living together (for the meaning of “living together”, see paragraph 25(3)).
cy-gb	(5) Nid yw is-baragraff (4)(b) ac (c) yn gymwys os nad yw P a phriod neu bartner sifil P yn cyd-fyw (gweler paragraff 25(3) am ystyr “cyd-fyw”) ar y dyddiad y mae’r trafodiad y cyfeirir ato ym mharagraff 5 neu 15 yn cael effaith.

en-gb	(6) In this paragraph “inheritance” means the ac q uisition of an interest in or towards satisfaction of an entitlement under or in relation to the will of a deceased person, or on the intestacy of a deceased person.
cy-gb	(6) Yn y paragraff hwn ystyr “etifeddiant” yw caffael buddiant mewn hawlogaeth, neu tuag at ddiwallu hawlogaeth, o dan ewyllys person ymadawedig neu mewn perthynas ag ewyllys o’r fath, neu ar ddiewyllysedd person ymadawedig.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 97
cy-gb	97 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)

en-gb	(7) This paragraph applies in relation to an interest ac q uired following a person ' s death as a result of a variation of a disposition (whether effected by will, under the law relating to intestacy or otherwise) of property comprised in that person ' s estate made within the period of 2 years after the person ' s death, as it applies in relation to an inheritance; and in such a case the reference in sub-paragraph (2) to the date of the inheritance means the date of the ac q uisition of the interest in accordance with the variation.
cy-gb	(7) Mae’r paragraff hwn yn gymwys mewn perthynas â buddiant a gaffaelir yn dilyn marwolaeth person o ganlyniad i amrywio gwarediad (pa un ai y rhoddir effaith iddo gan ewyllys, o dan y gyfraith sy’n ymwneud â diewyllysedd, neu fel arall) eiddo a gynhwysir yn ystad y person hwnnw a wneir o fewn y cyfnod o 2 flynedd ar ôl marwolaeth y person, fel y mae’n gymwys mewn perthynas ag etifeddiant; ac mewn achos o’r fath mae’r cyfeiriad yn is-baragraff (2) at ddyddiad yr etifeddiant yn golygu dyddiad caffael y buddiant yn unol â’r amrywiad.

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

en-gb	IN T ER P RE TAT ION
cy-gb	DEHONGLI

en-gb	D w ellin g s o u tside Wales
cy-gb	Anheddau y tu allan i Gymru

en-gb	35 (1) I n the provisions of this Schedule specified in sub-paragraph (4), references to a “dwelling” include references to a dwelling situated outside Wales.
cy-gb	35 (1) Yn narpariaethau’r Atodlen hon a bennir yn is-baragraff (4), mae cyfeiriadau at “annedd”yn cynnwys cyfeiriadau at annedd a leolir y tu allan i Gymru.

en-gb	(2) I n relation to a dwelling situated in E ngland, those provisions are to be construed in accordance with the provisions of the F inance Act 2003 (c. 
cy-gb	(2) O ran annedd a leolir yn Lloegr, mae’r darpariaethau hynny i’w dehongli yn unol â darpariaethau Deddf Cyllid 2003 (p. 

en-gb	14).
cy-gb	14).

en-gb	(3) I n the application of those provisions in relation to a dwelling situated in a country or territory outside E ngland and Wales—
cy-gb	(3) Wrth gymhwyso’r darpariaethau hynny mewn perthynas ag annedd a leolir mewn gwlad neu diriogaeth y tu allan i Gymru a Lloegr—

en-gb	references to a “ma j or interest” in the dwelling are to an e q uivalent interest in the dwelling under the law of that country or territory,
cy-gb	mae cyfeiriadau at “prif fuddiant” yn yr annedd yn gyfeiriadau at fuddiant cyfatebol yn yr annedd o dan gyfraith y wlad neu’r diriogaeth honno,

en-gb	references to persons being beneficially entitled as j oint tenants, tenants in common or coparceners to an interest in the dwelling are to persons having an e q uivalent entitlement to the interest in the dwelling under the law of that country or territory,
cy-gb	mae cyfeiriadau at bersonau sydd â hawl lesiannol i fuddiant yn yr annedd fel cyd-denantiaid, tenantiaid ar y cyd neu gydetifeddion yn gyfeiriadau at bersonau sydd â hawl gyfatebol i’r buddiant yn yr annedd o dan gyfraith y wlad neu diriogaeth honno,

en-gb	references to a “land transaction” in relation to the dwelling are to the ac q uisition of an interest in the dwelling under the law of that country or territory,
cy-gb	mae cyfeiriadau at “trafodiad tir” mewn perthynas â’r annedd yn gyfeiriadau at gaffael buddiant yn yr annedd o dan gyfraith y wlad neu’r diriogaeth honno,

en-gb	references to the “effective date” of a land transaction in relation to the dwelling are to the date on which the interest in the dwelling is ac q uired under the law of that country or territory, and
cy-gb	mae cyfeiriadau at “dyddiad cael effaith” trafodiad tir mewn perthynas â’r annedd yn gyfeiriadau at y dyddiad y caffaelir y buddiant yn yr annedd o dan gyfraith y wlad neu’r diriogaeth honno, ac

en-gb	references to “inheritance” are to the ac q uisition of an interest from a deceased person ' s estate in accordance with the laws of that country or territory concerning the inheritance of property.
cy-gb	mae cyfeiriadau at “etifeddiant” yn gyfeiriadau at gaffael buddiant o ystad person ymadawedig yn unol â chyfreithiau’r wlad neu’r diriogaeth honno ynghylch etifeddu eiddo.

en-gb	(4) The provisions of this Schedule referred to in sub-paragraphs (1), (2) and (3) are—
cy-gb	(4) Darpariaethau’r Atodlen hon y cyfeirir atynt yn is-baragraffau (1), (2) a (3) yw—

en-gb	paragraph 5(1)(a),
cy-gb	paragraff 5(1)(a),

en-gb	paragraph 8 (2)(b), (c), (d) and (e) and (4)(b), (c) and (d),
cy-gb	paragraffau 8(2)(b), (c), (d) ac (e) a (4)(b), (c) a (d),

en-gb	paragraph 9(4),
cy-gb	paragraff 9(4),

en-gb	paragraph 15(1)(b),
cy-gb	paragraff 15(1)(b),

en-gb	paragraph 17(2)(b), (c), (d) and (e) and (4)(b), (c) and (d),
cy-gb	paragraffau 17(2)(b), (c), (d) ac (e) a (4)(b), (c) a (d),

en-gb	paragraph 1 8 (4),
cy-gb	paragraffau 18(4),

en-gb	paragraph 26,
cy-gb	paragraff 26,

en-gb	paragraph 2 8 ,
cy-gb	paragraff 28,

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 98 
cy-gb	98 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	paragraph 32(2), and
cy-gb	paragraff 32(2), a

en-gb	paragraph 34.
cy-gb	paragraff 34.

en-gb	(5) Where the child of a person (“P”) has an interest in a dwelling which is situated in a country or territory outside Wales—
cy-gb	(5) Pan fo gan blentyn person (“P”) fuddiant mewn annedd a leolir mewn gwlad neu diriogaeth y tu allan i Gymru—

en-gb	P and any spouse or civil partner of P are to be treated for the purposes of this Schedule as having that interest, and
cy-gb	mae P ac unrhyw briod neu bartner sifil i P i’w trin at ddibenion yr Atodlen hon fel pe bai ganddo neu ganddynt y buddiant hwnnw, a

en-gb	the child is not to be so treated.
cy-gb	nid yw’r plentyn i’w drin felly.

en-gb	(6) Sub-paragraph (5)(a) does not apply in relation to a spouse or civil partner of P if the two of them are not living together (for the meaning of which, see paragraph 25(3)).
cy-gb	(6) Nid yw is-baragraff (5)(a) yn gymwys i briod neu bartner sifil i P os nad yw’r ddau ohonynt yn cyd-fyw (gweler paragraff 25(3) am ystyr hynny).

en-gb	(7) Sub-paragraph (5) does not apply where—
cy-gb	(7) Nid yw is-baragraff (5) yn gymwys pan fo—

en-gb	a person (“D”) ac q uires, holds or disposes of, a ma j or interest in a dwelling in a child ' s name or on the child ' s behalf,
cy-gb	person (“D”) yn caffael, yn dal neu’n gwaredu prif fuddiant mewn annedd yn enw plentyn neu ar ran y plentyn,

en-gb	D does so in the exercise of powers conferred on D as the deputy of the child, and
cy-gb	D yn gwneud hynny drwy arfer pwerau a roddir i D fel dirprwy’r plentyn, ac

en-gb	D holds or, in the case of a disposal, held, that interest on trust for the child.
cy-gb	D yn dal y buddiant hwnnw ar ymddiriedolaeth ar gyfer y plentyn neu, yn achos gwaredu, wedi ei ddal ar ymddiriedolaeth ar gyfer y plentyn.

en-gb	(8) In sub-paragraph (7), “deputy” means—
cy-gb	(8) Yn is-baragraff (7), ystyr “dirprwy” yw—

en-gb	a person appointed under section 16 of the Mental Capacity Act 2005 (c. 
cy-gb	person a benodir o dan adran 16 o Ddeddf Galluedd M eddyliol 2 00 5 (p. 

en-gb	9), or
cy-gb	9), neu

en-gb	a person appointed to an e q uivalent position under the law of a country or territory outside E ngland and Wales (and accordingly the reference to an interest being held on trust by such a person is to its being held on an e q uivalent basis under that law).
cy-gb	person a benodir i swydd gyfatebol o dan gyfraith gwlad neu diriogaeth y tu allan i Gymru a Lloegr (ac felly mae’r cyfeiriad at fuddiant yn cael ei ddal ar ymddiriedolaeth gan berson o’r fath yn gyfeiriad at ei ddal ar sail gyfatebol o dan y gyfraith honno).

en-gb	W h at co u nts as a d w ellin g 
cy-gb	Yr hyn sy'n cyfrif fel annedd

en-gb	36 (1) This paragraph sets out rules for determining what counts as a dwelling for the purposes
cy-gb	36 (1) M ae’r paragraff hwn yn nodi rheolau ar gyfer penderfynu beth sy’n cyfrif fel annedd at

en-gb	of this Schedule.
cy-gb	ddibenion yr Atodlen hon.

en-gb	(2) A building or part of a building counts as a dwelling if—
cy-gb	(2) M ae adeilad neu ran o adeilad yn cyfrif fel annedd—

en-gb	it is used or suitable for use as a dwelling, or
cy-gb	os yw’n cael ei ddefnyddio fel annedd neu’n addas i’w ddefnyddio fel annedd, neu

en-gb	it is in the process of being constructed or adapted for such use.
cy-gb	os yw yn y broses o gael ei adeiladu neu ei addasu at ddefnydd o’r fath.

en-gb	(3) L and that is, or is to be, occupied or en j oyed with a dwelling as a garden or grounds (including any building or structure on that land) is taken to be part of that dwelling.
cy-gb	(3) Cymerir bod tir sy’n cael ei feddiannu neu ei fwynhau gydag annedd, neu dir a fydd yn cael ei feddiannu neu ei fwynhau gydag annedd, fel gardd neu diroedd (gan gynnwys unrhyw adeilad neu strwythur ar y tir hwnnw) yn rhan o’r annedd honno.

en-gb	(4) L and that subsists, or is to subsist, for the benefit of a dwelling is taken to be part of that dwelling.
cy-gb	(4) Cymerir bod tir sy’n bodoli er budd annedd, neu dir a fydd yn bodoli er budd annedd, yn rhan o’r annedd honno.

en-gb	(5) The main sub j ect-matter of a transaction is also taken to consist of or include an interest in a dwelling if—
cy-gb	(5) Cymerir hefyd fod prif destun trafodiad yn fuddiant mewn annedd, neu’n cynnwys buddiant mewn annedd—

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

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 99
cy-gb	99 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1)

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 ar gyfer ei ddefnyddio fel annedd, ac

en-gb	construction or adaptation of the building, or 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 yr adeg y caiff y contract ei gyflawni’n sylweddol.

en-gb	In sub-paragraph (5)—
cy-gb	Yn is-baragraff (5)—

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 berthnasol " ) means any of sections 10 to 13 or paragraph 8 (1) to (5) of Schedule 2 (pre-completion transactions) or paragraph 20 of Schedule 6 (agreement for lease);
cy-gb	ystyr “darpariaeth dybio berthnasol” (“ rele v ant deeming p ro v ision ”) yw unrhyw un neu ragor o adrannau 1 0 i 13 neu baragraffau 8(1) i (5) o Atodlen 2 (trafodiadau cyn-gwblhau) neu baragraff 2 0 o Atodlen 6 (cytundeb ar gyfer les).

en-gb	“substantially performed” ( " cyflawni'n sylweddol " ) has the same meaning as in section 14.
cy-gb	mae i “cyflawni’n sylweddol” (“ su b stantially p erformed ”) yr un ystyr ag yn adran 14;

en-gb	A building or part of a building used for a purpose specified in section 72(4) or (5) is not used as a dwelling for the purposes of sub-paragraph (2) or (5).
cy-gb	Nid yw adeilad neu ran o adeilad a ddefnyddir at ddiben a bennir yn adran 72(4) neu (5) yn cael ei ddefnyddio fel annedd at ddibenion is-baragraffau (2) na (5).

en-gb	Where a building or part of a building is used for a purpose mentioned in sub-paragraph (7), no account is to be taken for the purposes of sub-paragraph (2) of its suitability for any other use.
cy-gb	Pan fo adeilad neu ran o adeilad yn cael ei ddefnyddio at ddiben a grybwyllir yn is-baragraff (7), rhaid diystyru ei addasrwydd ar gyfer unrhyw ddefnydd arall at ddibenion is-baragraff (2).

en-gb	M a j or interest not to incl u de certain leases 
cy-gb	Prif fuddiant i b eidio a c hynnwys lesoedd p enodol

en-gb	37 F or the purposes of this Schedule, any term of years absolute or leasehold estate is not a “ma j or interest” if its term does not exceed 7 years on the date of its grant.
cy-gb	37 At ddibenion yr Atodlen hon, nid yw unrhyw gyfnod o flynyddoedd absoliwt neu ystad lesddaliad yn “prif fuddiant” os nad yw cyfnod y les yn fwy na 7 mlynedd ar y dyddiad y’i rhoddir.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 100 
cy-gb	100 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	SC HE D ULE 6
cy-gb	ATODLEN 6

en-gb	(as introd u ced by section 32(2))
cy-gb	(a gyflwynir gan adran 32(2))

en-gb	LE AS E S 
cy-gb	LESOEDD

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 application of this Act in relation to leases. 
cy-gb	1 (1) Mae’r Atodlen hon yn gwneud darpariaeth ynghylch cymhwyso’r Ddeddf hon mewn perthynas â lesoedd.

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

en-gb	Part 2 makes provision about determining the duration of a lease for the purposes of this Act and associated provision about leases with overlapping terms;
cy-gb	mae Rhan 2 yn gwneud darpariaeth ynghylch pennu hyd les at ddibenion y Ddeddf hon a darpariaeth gysylltiedig ynghylch lesoedd y mae eu cyfnodau yn gorgyffwrdd;

en-gb	Part 3 makes provision about the treatment of consideration in relation to leases, including rent and consideration other than rent and makes provision about not treating certain consideration as chargeable consideration;
cy-gb	mae Rhan 3 yn gwneud darpariaeth ynghylch trin cydnabyddiaeth mewn perthynas â lesoedd, gan gynnwys rhent a chydnabyddiaeth ar wahân i rent, ac mae’n gwneud darpariaeth ynghylch peidio â thrin cydnabyddiaeth benodol fel cydnabyddiaeth drethadwy;

en-gb	Part 4 makes provision about agreements for lease and the treatment of certain assignments and variations of leases for the purposes of this Act;
cy-gb	mae Rhan 4 yn gwneud darpariaeth ynghylch cytundebau ar gyfer les a’r modd y caiff aseiniadau penodol ac amrywiadau penodol i lesoedd eu trin at ddibenion y Ddeddf hon;

en-gb	Part 5 makes provision for no tax to be chargeable on the rent element of residential leases, sets out how the charge to tax is to be calculated on the rent element of other leases and makes provision about the calculation of the tax charge in relation to consideration other than rent.
cy-gb	mae Rhan 5 yn gwneud darpariaeth nad oes dim treth i’w chodi ar yr elfen rhent o lesoedd preswyl, yn nodi sut y mae’r swm y codir treth arno i’w gyfrifo ar yr elfen rhent o lesoedd eraill, ac yn gwneud darpariaeth ynghylch cyfrifo’r dreth a godir ar gydnabyddiaeth ar wahân i rent.

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

en-gb	D UR AT ION O F LE AS E A N D T RE ATM EN T O F OVERL APP ING LE AS E S Lease for a fixed ter m 
cy-gb	HYD LES A THRIN LESOEDD SY’N GORGYFFWRDD L es cyfnod penodol 

en-gb	2 I n applying any provision of this Act to a lease for a fixed term no account is to be taken of—
cy-gb	2 Wrth gymhwyso unrhyw ddarpariaeth yn y Ddeddf hon i les cyfnod penodol rhaid diystyru—

en-gb	any contingency as a result of which the lease may be terminated before the end of the fixed term, or
cy-gb	unrhyw ddigwyddiad dibynnol sy’n peri y gall y les gael ei therfynu cyn diwedd y cyfnod penodol, neu

en-gb	(b) any right of either party to terminate the lease or renew it.
cy-gb	(b) unrhyw hawl gan y naill barti neu’r llall i derfynu’r les neu i’w hadnewyddu.

en-gb	Leases t h at contin u e after a fixed ter m 
cy-gb	L esoedd sy'n parhau ar ôl cyfnod penodol 

en-gb	3 (1) This paragraph applies to—
cy-gb	3 (1) Mae’r paragraff hwn yn gymwys i—

en-gb	a lease granted for a fixed term and thereafter until terminated, or
cy-gb	les a roddir am gyfnod penodol ac wedi hynny hyd y caiff ei therfynu, neu

en-gb	a lease granted for a fixed term that may continue beyond the fixed term by operation of law.
cy-gb	les a roddir am gyfnod penodol a all barhau y tu hwnt i’r cyfnod penodol yn sgil gweithredu’r gyfraith.

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 101 
cy-gb	101 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	(2) F or the purposes of this Act (except section 46 (notifiable transactions : 
cy-gb	(2) At ddibenion y Ddeddf hon (ac eithrio adran 46 (trafodiadau hysbysadwy : 

en-gb	exceptions)) a lease to which this paragraph applies is treated—
cy-gb	eithriadau)) caiff les y mae’r paragraff hwn yn gymwys iddi ei thrin—

en-gb	in the first instance as if it were a lease for the original fixed term and no longer;
cy-gb	yn y lle cyntaf fel pe bai’n les am y cyfnod penodol gwreiddiol a dim mwy na hynny;

en-gb	if the lease continues after the end of that term, as if it were a lease for a fixed term one year longer than the original fixed term;
cy-gb	os yw’r les yn parhau ar ôl diwedd y cyfnod hwnnw, fel pe bai’n les am gyfnod penodol sydd flwyddyn yn hwy na’r cyfnod penodol gwreiddiol;

en-gb	if the lease continues after the end of the term resulting from the application of paragraph (b), as if it were a lease for a fixed term two years longer than the original fixed term,
cy-gb	os yw’r les yn parhau ar ôl diwedd y cyfnod yn sgil cymhwyso paragraff (b), fel pe bai’n les cyfnod penodol sydd ddwy flynedd yn hwy na’r cyfnod penodol gwreiddiol,

en-gb	and so on (but see sub-paragraph (5)).
cy-gb	ac yn y blaen (ond gweler is-baragraff (5)).

en-gb	(3) F or the purposes of section 46 (notifiable transactions : 
cy-gb	(3) At ddibenion adran 46 (trafodiadau hysbysadwy : 

en-gb	exceptions) a lease to which this paragraph applies is treated as granted for a period e q ual to the original fixed term.
cy-gb	eithriadau) caiff les y mae’r paragraff hwn yn gymwys iddi ei thrin fel pe bai wedi ei rhoi am gyfnod sy’n cyfateb i’r cyfnod penodol gwreiddiol.

en-gb	(4) Where—
cy-gb	(4) Pan fo—

en-gb	a lease is treated, by virtue of sub-paragraph (2), as continuing for a period longer than the original fixed term, and
cy-gb	les yn cael ei thrin, yn rhinwedd is-baragraff (2), fel pe bai’n parhau am gyfnod hwy na’r cyfnod penodol gwreiddiol, a

en-gb	as a result additional tax is payable in respect of a land transaction or tax is payable in respect of a land transaction where none was payable,
cy-gb	o ganlyniad, treth ychwanegol yn daladwy mewn cysylltiad â thrafodiad tir neu dreth yn daladwy mewn cysylltiad â thrafodiad tir pan nad oedd dim yn daladwy cyn hynny,

en-gb	the buyer must make a return or further return (including a self-assessment) in respect of the land transaction before the end of the period of 30 days beginning with the day after the end of the period for which the lease is treated as continuing.
cy-gb	rhaid i’r prynwr ddychwelyd ffurflen dreth neu ffurflen dreth bellach (gan gynnwys hunanasesiad) mewn cysylltiad â’r trafodiad tir cyn diwedd y cyfnod o 3O o ddiwrnodau sy’n dechrau â’r diwrnod ar ôl diwedd y cyfnod y caiff y les ei thrin fel pe bai’n parhau hyd-ddo.

en-gb	(5) Where—
cy-gb	(5) O ran les—

en-gb	a lease would, by virtue of sub-paragraph (2), be treated as continuing for a period (or further period) of one year, but
cy-gb	pe câi ei thrin, yn rhinwedd is-baragraff (2), fel pe bai’n parhau am gyfnod (neu gyfnod pellach) o flwyddyn, ond

en-gb	it actually terminates at a time during that one year period,
cy-gb	pan fo’n terfynu mewn gwirionedd ar adeg yn ystod y cyfnod hwnnw o flwyddyn,

en-gb	the lease is to be treated as continuing under sub-paragraph (2) only until it terminates; and sub-paragraph (4) applies accordingly.
cy-gb	nid yw’r les i’w thrin fel pe bai’n parhau o dan is-baragraff (2) ond hyd iddi derfynu; ac mae is-baragraff (4) yn gymwys yn unol â hynny.

en-gb	(6) This paragraph is sub j ect to paragraphs 4 and 8 (rent under a continuing lease to be treated as rent under a new lease).
cy-gb	(6) Mae’r paragraff hwn yn ddarostyngedig i baragraffau 4 ac 8 (rhent o dan les sy’n parhau i’w drin fel rhent o dan les newydd).

en-gb	Leases t h at contin u e after a fixed ter m : 
cy-gb	Lesoedd sy'n parhau ar ôl cyfnod penodol: 

en-gb	g rant of a ne w lease
cy-gb	rhoi les newydd

en-gb	4 (1) This paragraph applies where—
cy-gb	4 (1) Mae’r paragraff hwn yn gymwys—

en-gb	(ignoring this paragraph) paragraph 3 would apply to treat a lease (“the original lease”) as if it were a lease for a fixed term one year longer than the original fixed term,
cy-gb	pe bai paragraff 3 (gan anwybyddu’r paragraff hwn) yn gymwys er mwyn trin les (“y les wreiddiol”) fel pe bai’n les cyfnod penodol sydd flwyddyn yn hwy na’r cyfnod penodol gwreiddiol,

en-gb	during that one year period the tenant under that lease is granted a new lease of the same or substantially the same premises,
cy-gb	pan fo les newydd ar gyfer yr un eiddo, neu’r un eiddo i raddau helaeth, yn cael ei rhoi i’r tenant o dan y les honno yn ystod y cyfnod hwnnw o flwyddyn,

en-gb	the term of the new lease begins during that one year period, and
cy-gb	pan fo cyfnod y les newydd yn dechrau yn ystod y cyfnod hwnnw o flwyddyn, a

en-gb	Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) 102 
cy-gb	102 Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) 

en-gb	paragraph 8 (tenant holding over : 
cy-gb	pan na fo paragraff 8 (tenant yn dal drosodd : 

en-gb	new lease backdated to previous year) does not apply.
cy-gb	ôl-ddyddio les newydd i flwyddyn flaenorol) yn gymwys.

en-gb	Paragraph 3 does not apply to treat the lease as continuing after the original fixed term.
cy-gb	Nid yw paragraff 3 yn gymwys i drin y les fel pe bai’n parhau ar ôl y cyfnod penodol gwreiddiol.

en-gb	The term of the new lease is treated for the purposes of this Act as beginning with the day after the end of the original fixed term.
cy-gb	Caiff cyfnod y les newydd ei drin at ddibenion y Ddeddf hon fel pe bai’n dechrau â’r diwrnod ar ôl diwedd y cyfnod penodol gwreiddiol.

en-gb	Any rent which, in the absence of this paragraph, would be payable under the original lease in respect of that one year period is to be treated as payable under the new lease (and paragraph 9(3) does not apply to that rent).
cy-gb	M ae unrhyw rhent a fyddai, oni bai am y paragraff hwn, yn daladwy o dan y les wreiddiol mewn cysylltiad â’r cyfnod hwnnw o flwyddyn i’w drin fel pe bai’n daladwy o dan y les newydd (ac nid yw paragraff 9(3) yn gymwys i’r rhent hwnnw). 

en-gb	Where the fixed term of a lease has previously been treated as extended (on one or more occasions) under paragraph 3, this paragraph applies as if references to the original fixed term were references to the previously extended fixed term.
cy-gb	Pan fo cyfnod penodol les wedi ei drin yn flaenorol fel pe bai wedi ei ymestyn (ar un achlysur neu ragor) o dan baragraff 3, mae’r paragraff hwn yn gymwys fel pe bai cyfeiriadau at y cyfnod penodol gwreiddiol yn gyfeiriadau at y cyfnod penodol a ymestynnwyd yn flaenorol.

en-gb	Leases for an indefinite ter m 
cy-gb	Lesoedd am gyfnod amhenodol

en-gb	5 (1) F or the purposes of this Act (except section 46 (notifiable transactions : 
cy-gb	5 (1) At ddibenion y Ddeddf hon (ac eithrio adran 46 (trafodiadau hysbysadwy : 

en-gb	exceptions))—
cy-gb	eithriadau))—

en-gb	a lease for an indefinite term is treated in the first instance as if it were a lease for a fixed term of a year;
cy-gb	(a) caiff les cyfnod amhenodol ei thrin yn y lle cyntaf fel pe bai’n les am gyfnod penodol o flwyddyn;