As the proportion of the chargeable interest attributed to each partner at Step Three was 50 and the partnership share attributable to each partner is also 50 the lower proportion has to be 50 each.
Y gyfran is ar gyfer pob person sy’n bartner cyfatebol yw’r gyfran o’r buddiant trethadwy sydd i'w briodoli i’r partner neu, os yw’n is, y cyfranddaliad partneriaeth sydd i'w briodoli i’r partner.