In these cases the consideration given for the transaction should be apportioned on a just and reasonable basis (section 9 LTTA and section 48A FA 2003).
Yn yr achosion hyn, dylai’r gydnabyddiaeth a roddir ar gyfer y trafodiad fod ar sail deg a rhesymol (adran 9 y Ddeddf TTT ac adran 48 Deddf Cyllid 2003).