During any appeal, the question of apportionment may need to be referred to the Upper Tribunal (Lands Chamber) by the First Tier Tribunal or Upper Tribunal (Tax Chamber).
Yn ystod unrhyw apêl, mae’n bosibl y bydd angen i Dribiwnlys yr Haen Gyntaf neu'r Uwch Dribiwnlys (y Siambr Treth) gyfeirio’r mater o ddosraniad at sylw’r Uwch Dribiwnlys (y Siambr Tiroedd).