For many transactions involving land in more than one tax jurisdiction it will be easily identifiable what land is in one jurisdiction and what land is in the other.
Mewn llawer o drafodiadau sy'n ymwneud â thir mewn mwy nag un awdurdodaeth dreth, bydd yn hawdd gweld pa ddarn o dir sy’n perthyn i un awdurdodaeth a pha ddarn o dir sy’n perthyn i'r llall.