If the WRA were to seek the tax charge at each point the tax result could be greater than if the artificial arrangements had not been entered in to at all.
Pe bai’r Awdurdod Cyllid yn ceisio'r tâl treth ar bob pwynt, gallai canlyniad y dreth fod yn uwch na phe na bai'r trefniadau artiffisial wedi cael eu gweithredu o gwbl.