the first assignment of the lease that is not subject to a claim to relief listed above (or is not acquired as bare trustee of the assignor) is treated as though it were the grant of a lease.
yn caffael buddiant trethadwy ar wahân i brif fuddiant mewn tir nad yw wedi'i eithrio rhag talu treth a bod treth yn daladwy (neu y byddai'n daladwy oni hawlid rhyddhad) ar gyfradd o fwy na 0%