It therefore brings the amount of tax more in line with that which would have applied if the leaseholders had been able to purchase their shares of the freehold separately.
Felly mae’n dod â’r swm o dreth yn agosach at y swm a fyddai i’w godi pe byddai’r lesddeiliaid wedi gallu prynu eu cyfrannau o’r rhydd-ddaliad ar wahân.