An election under this paragraph must be included in the LTT return made in respect of the transaction or in an amendment of that return.
Rhaid i ddewis o dan y paragraff hwn gael ei gynnwys ar y ffurflen Treth Trafodiadau Tir a ddychwelir mewn cysylltiad â’r trafodiad, neu mewn diwygiad i’r ffurflen honno.