It is the £100,000 paid by B to A (amount ‘B’ in paragraph 8(8)) plus the £900,000 paid by D to A on completion (amount ‘A’ in paragraph 8(7)(b)) totalling £1m. B can claim relief.
Hwn yw’r £100,000 a dalwyd gan B i A (swm ‘B’ ym mharagraff 8(8)) yn ogystal â'r £900,000 a dalwyd gan D i A wrth gwblhau (swm ‘A’ ym mharagraff 8(7)(b)) sy’n rhoi cyfanswm o £1 miliwn.