One of the requirements of sale and leaseback relief is that the seller is also the person who is granted the lease (see paragraph 2(b) of Schedule 9 LTTA).
Un o’r gofynion ar gyfer rhyddhad gwerthu ac adlesu yw mai’r gwerthwyr yw’r sawl sy’n cael y les hefyd (gweler paragraff 2(b) Atodlen 9 LTTA).