the transaction is one where there is a transfer of a chargeable interest to a partnership by a partner, a person who becomes a partner as a result of the transfer, or a connected person, and
mae’r trafodiad yn un lle trosglwyddir buddiant trethadwy i bartneriaeth gan bartner, gan berson sy’n dod yn bartner o ganlyniad i’r trosglwyddiad, neu gan berson cysylltiedig, ac