This is despite any agreement between the individual joint buyers as to the payment of LTT or individual responsibility for the failure to comply with obligations under the LTTA or TCMA.
Mae hyn er gwaethaf unrhyw gytundeb rhwng y cydbrynwyr unigol ynghylch talu’r Dreth Trafodiadau Tir neu gyfrifoldeb unigol am y methiant i gydymffurfio â rhwymedigaethau o dan y DTTT neu DCRhT.