No account is taken on the increase in value of the freehold interest as it is the relief claimed at the time of the relevant transaction that is withdrawn.
Ni roddir ystyriaeth i’r cynnydd yng ngwerth y buddiant rhydd-ddaliad oherwydd y rhyddhad sy’n cael ei hawlio adeg y trafodiad perthnasol sy’n cael ei dynnu’n ôl.