Assuming Miss E is released from the debt, or Mr F agrees to indemnify Miss E, there is an assumption of debt by Mr F. Mr F is treated as assuming debt equal to 70% of the amount owning.
Gan gymryd fod Miss E yn cael ei rhyddhau o’r ddyled, neu fod Mr F yn cytuno i indemnio Miss E, bydd Mr F yn ysgwyddo dyled.