the tax that is the deferrable amount (amount of tax at step 3 (£12,750) deducted from the amount of tax at step 1 (£27,750) is £15,000.
y dreth y gellir ei gohirio (swm y dreth yng ngham 3 (£12,750) wedi'i thynnu o swm y dreth yng ngham 1 (£27,750) yw £15,000.