Rwy'n falch o ddweud fy mod yn cyhoeddi drafft o'r Bil Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) a'r Memorandwm Esboniadol heddiw. Mae’r drafft hwn yn cael ei gyhoeddi er mwyn i Aelodau'r Cynulliad a rhanddeiliaid sydd â buddiant gael cyfle dros yr haf i ymygyfarwyddo â'r Bil hir, technegol a chymhleth hwn cyn iddo gael ei gyflwyno'n ffurfiol yn yr hydref.
I am pleased to announce that I am publishing a draft of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill and Explanatory Memorandum today. This draft is published to provide Assembly Members and interested stakeholders with an opportunity over the summer to become familiar with what is a long, technical and complex bill, prior to its formal introduction in the autumn.