There would be no positive benefit to LTT to introduce further provisions (based on the approach to anti-avoidance in SDLT) to the Welsh anti-avoidance rules.
Ni fyddai unrhyw fantais gadarnhaol i’r TTT gyflwyno darpariaethau pellach (yn seiliedig ar y dull o ymdrin â gwrthosgoi yn TDDS) i reolau gwrthosgoi Cymru.