As the rules provide that the definition of market value in section 70 is not used for this relief, the market value should be computed on a vacant possession basis.
Gan fod y rheolau’n darparu nad yw’r diffiniad o werth marchnadol yn adran 70 i’w ddefnyddio ar gyfer y rhyddhad hwn, dylid cyfrifo’r gwerth marchnadol ar sail meddiant gwag.