On these facts a just and reasonable apportionment may not (unless there were exceptional reasons) simply be 50% of the consideration returned in Wales and 50% in England.
Ar sail y ffeithiau hyn, mae’n bosibl na fyddai talu 50% o'r gydnabyddiaeth yng Nghymru a 50% ohoni yn Lloegr yn ddosraniad teg a rhesymol (oni bai bod rhesymau eithriadol am hyn).