However, the intermediate transaction rules apply as during the interim period 1 April 2020 to 1 September 2021 they have acquired a dwelling to which the higher rates were not applied.
Serch hynny, mae rheolau'r rhyng-drafodiad yn berthnasol oherwydd yn ystod y cyfnod interim rhwng 1 Ebrill 2020 a 1 Medi 2021 maent wedi caffael annedd lle na chodwyd y cyfraddau uwch.