This schedule provides for relief from LTT where a land transaction is entered into between group companies (or bodies corporate), where certain conditions are met.
Mae’r atodlen hon yn darparu ar gyfer rhyddhad rhag y dreth trafodiadau tir pan ymrwymir i drafodiad tir rhwng cwmnïau mewn grŵp (neu gyrff corfforaethol) pan fodlonir rhai amodau.