Reconstruction or acquisition relief in relation to the relevant land transaction (or an appropriate proportion of it) is withdrawn and LTT becomes chargeable.
Caiff rhyddhad atgyfansoddi neu ryddhad caffael mewn perthynas â'r trafodiad tir perthnasol (neu gyfran briodol ohono) ei dynnu'n ôl a bydd y Dreth Trafodiadau Tir yn daladwy.