This exemption applies to transactions which change the terms of a will or intestacy (within 2 years of someone dying) so that a different beneficiary receives a property.
Mae’r esemptiad hwn yn berthnasol i drafodiadau sy'n newid telerau ewyllys neu mewn achosion pan nad oes ewyllys (o fewn dwy flynedd ar ôl marwolaeth rhywun) fel bod buddiolwr gwahanol yn cael eiddo.