Likewise, relief for a further transaction may only be claimed if the provisions of the LTTA and the TCMA have been complied with in relation to the first and second transaction.
Yn yr un modd, dim ond os cydymffurfiwyd â darpariaethau DTTT a DCRhT mewn perthynas â’r trafodiad cyntaf a’r ail drafodiad y gellir hawlio rhyddhad ar gyfer trafodiad pellach.