241.Mae paragraff 6 yn darparu y caiff cyfres o lesoedd cysylltiol ei thrin fel un les at ddibenion treth trafodiadau tir. Bydd hyn yn sicrhau na all prynwr osgoi treth trafodiadau tir drwy ymrwymo i gyfres o lesoedd byrion pan fo, mewn gwirionedd masnachol, wedi cytuno i les hirach o’r dechrau. Pan adnewyddir les ar delerau a fyddai ar gael i drydydd parti, fodd bynnag, ni fydd y les honno’n cael ei thrin, fel arfer, fel pe bai’n gysylltiol at y dibenion hyn.
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