if the increase occurred after 22 July 2004, any LTT, or where relevant stamp duty land tax, in relation to the increase in the partnership share has been paid
os digwyddodd y cynnydd ar ôl 22 Gorffennaf 2004, bod unrhyw Dreth Trafodiadau Tir neu, lle bo’n berthnasol, treth dir y dreth stamp, mewn cysylltiad â’r trosglwyddiad, wedi cael ei thalu