Where a taxpayer acquires a major interest in, 6 or more dwellings in a single transaction, the taxpayer has the option to treat the transaction as a non-residential transaction.
Os bydd trethdalwr yn caffael prif fuddiant mewn chwech annedd neu ragor drwy un trafodiad, caiff y trethdalwr ddewis ymdrin â'r trafodiad fel trafodiad amhreswyl.