The facts for Mr and Mrs B are the same as for Mr and Mrs A. However, the date on which the replacement only or main residence acquired is 1 July 2023.
Mae'r ffeithiau ar gyfer Mr a Mrs B yr un fath ag ar gyfer Mr a Mrs A. Serch hynny,dyddiad caffael yr unig neu'r brif breswylfa ddisodli yw 1 Gorffennaf 2023.