the grant of a lease for a term of 7 years or more where the chargeable consideration other than rent is less than £40,000 and the annual rent is less than £1,000, or
rhoi les am gyfnod o saith mlynedd neu ragor pan fydd y gydnabyddiaeth drethadwy ar wahân i rent yn llai na £40,000 a'r rhent blynyddol yn llai na £1,000, neu