before the date of that transfer there was a land transaction for which a claim to LTT group relief was made (the ‘relieved transaction’), and
cyn dyddiad y trosglwyddiad hwnnw, bu trafodiad tir y gwnaed hawliad am ryddhad grŵp y dreth trafodiadau tir mewn perthynas ag ef (y ‘trafodiad a ryddheir’), ac