The test therefore covers situations where the main purpose was the obtaining of the tax advantage and cases where the obtaining of the tax advantage was one of the main purposes.
Gan hynny, mae'r prawf yn cwmpasu sefyllfaoedd lle mai’r prif bwrpas oedd cael y fantais dreth ac achosion lle mai'r fantais dreth oedd un o'r prif ddibenion.