357.Pan fo’r trafodiad yn trosglwyddo’r buddiant yn eiddo’r ymddiriedolaeth pan ddaw’r ymddiriedolaeth i ben, a phan fo dewis wedi ei wneud o dan baragraff 12, mae paragraff 13 yn darparu y bydd y trafodiad wedi ei ryddhau rhag treth trafodiadau tir. Mae hyn yn ddarostyngedig i fod unrhyw dreth trafodiadau tir sydd i’w chodi mewn cysylltiad â datgan ymddiriedolaeth ranberchnogaeth wedi ei thalu.
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