In such a case the LTT payable is that which would have been payable in respect of an appropriate proportion of the original land transaction for which relief was claimed.
Mewn achos o’r fath, y dreth trafodiadau tir sy’n daladwy yw’r dreth a fyddai wedi bod yn daladwy mewn perthynas ag unrhyw gyfran briodol o’r trafodiad tir gwreiddiol yr hawliwyd rhyddhad ar ei gyfer.