Where that is done and any relevant conditions complied with, the tax is not chargeable on the disposal of material that benefits from the relief.
Pan mae hynny wedi cael ei wneud a bod cydymffurfiaeth wedi digwydd ag unrhyw amodau perthnasol, nid yw’r dreth i'w chodi ar waredu deunydd sy’n elwa ar y rhyddhad.