Subsection 1(1)(a) – to ensure that land transaction tax and landfill disposals tax are not imposed where to do so would be incompatible with any international obligations.
Is-adran 1(1)(a) – sicrhau na osodir treth trafodiadau tir a threth gwarediadau tirlenwi pan fyddai gwneud hynny yn anghydnaws ag unrhyw rwymedigaethau rhyngwladol.