the acquisition is in the course of a business that consists of or includes acquiring dwellings from individuals who have acquired a new dwelling from housebuilders, and
bod y caffaeliad yn cael ei wneud yng nghwrs busnes sy’n cynnwys caffael anheddau gan unigolion sy’n caffael anheddau newydd gan adeiladwyr tai, neu’n ymwneud â hynny, a