Where a dwelling is acquired, held or disposed of by a deputy, that dwelling is not treated for the purposes of the LTT higher rates as if it were the child’s parents’ interest.
Lle bydd annedd yn cael ei chaffael, ei dal, neu ei gwaredu gan ddirprwy, ni fydd yr annedd honno'n cael ei thrin at ddibenion cyfraddau uwch TTT fel petai'n fuddiant i rieni'r plentyn.