As there are 2 acquisitions, one from the landowner to the local authority and one from the local authority to the developer, there would normally be 2 LTT chargeable transactions.
Gan fod dau gaffaeliad, un o’r perchennog tir i’r awdurdod lleol ac un o’r awdurdod lleol i’r datblygwr, byddai dau drafodiad lle mae TTT yn daladwy fel arfer.