The result is that P3 is liable to pay LTT on the consideration paid to P1 or P2, either on completion or on substantial performance of their contract.
O ganlyniad, bydd yn rhaid i P3 dalu Treth Trafodiadau Tir ar y gydnabyddiaeth a delir i P1 neu P2, naill wrth gwblhau neu wrth gyflawni eu contract yn sylweddol.