Cydnabyddiaeth ohiriedig
173.Mae paragraff 3 yn darparu bod y gydnabyddiaeth drethadwy i’w phennu heb unrhyw ddisgownt am ohirio hawl y gwerthwr i’w chael (neu i gael unrhyw ran ohoni).
Nodiadau Esboniadol i Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
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