Where the increased net present value of the extended lease gives rise to a charge or additional charge to LTT, a return or further return is required.
Os yw gwerth net presennol ychwanegol y les estynedig yn arwain at godi tâl neu dâl ychwanegol o dan y Dreth Trafodiadau Tir, mae angen ffurflen dreth neu ffurflen dreth ychwanegol.