Where a partnership buys or sells a chargeable interest of a property and it is not subject to the special rules listed below then it is an ‘ordinary partnership transaction’:
Pan fydd partneriaeth yn prynu neu’n gwerthu buddiant trethadwy mewn eiddo ac nad yw’n rhwym wrth y rheolau arbennig a restrir isod mae’n ‘drafodiad cyffredin gan bartneriaeth’: