Where the lease is granted, or a successive lease is treated as granted, after 1 April 2018, these transactions will be subject to LTT and not to SDLT.
Lle rhoddir y les, neu ystyrir bod les olynol wedi’i rhoi, ar ôl 1 Ebrill 2018, bydd y trafodiadau hyn yn ddarostyngedig i TTT ac nid TDDS.