the purchase of vehicles for external transportation (such as lorries, buses, vans, minibuses, or any other kind of vehicle used to transport goods or people)
prynu cerbydau ar gyfer cludiant allanol (megis lorïau, bysiau, faniau, bysiau mini, neu unrhyw fath arall o gerbyd a ddefnyddir i gludo nwyddau neu bobl)