Therefore, neither will be included within the meaning of excluded rents for the purpose of the LTT special tax site relief.
Felly, ni chaiff y naill na'r llall eu cynnwys o fewn ystyr rhenti wedi'u heithrio at ddibenion rhyddhad rhag y Dreth Trafodiadau Tir ar gyfer safleoedd treth arbennig.