256.Mae paragraff 17 yn gymwys pan fo tenant yn ildio hen les fel cydnabyddiaeth ar gyfer les newydd, a’r partïon yn aros yr un fath. Nid yw’r ildio yn cael ei drin fel cydnabyddiaeth drethadwy ar gyfer rhoi’r les newydd, nac i’r gwrthwyneb.
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