the total chargeable consideration for both transactions is £1,000,000 (A can claim partial relief of £400,000, reducing the consideration from B to A to £600,000.
cyfanswm y gydnabyddiaeth drethadwy ar gyfer y ddau drafodiad yw £1,000,000 (gall A hawlio rhyddhad rhannol o £400,000, gan leihau'r gydnabyddiaeth gan B i A i £600,000.