However, B and C are connected, so the minimum consideration rule applies to increase the chargeable consideration for C’s acquisition from £900,000 given to £1m.
Ond, mae cysylltiad rhwng B ac C, felly mae rheol isafswm y gydnabyddiaeth yn berthnasol i gynyddu'r gydnabyddiaeth drethadwy ar gyfer caffaeliad C o’r £900,000 a roddwyd i £1 miliwn.