It applies where a property is transferred as part of the acquisition of an undertaking of another company in exchange for shares and no more than 10% cash.
Mae'n gymwys pan fo eiddo’n cael ei drosglwyddo fel rhan o gaffael ymgymeriad mewn cwmni arall yn gyfnewid am gyfranddaliadau a dim mwy na 10% o arian parod.