Market value for LTT is determined in the same way as for the purposes of sections 272 to 274 of the Taxation of Chargeable Gains Act 1992.
Pennir y gwerth marchnadol ar gyfer y Dreth Trafodiadau Tir yn yr un modd ag y caiff ei bennu at ddibenion adrannau 272 i 274 o Ddeddf Trethiant Enillion Trethadwy 1992.