The acquisition of a dwelling by a housebuilder or a company or limited liability partnership connected with a housebuilder may be relieved from LTT if all of the following conditions are met:
Gellir rhyddhau caffaeliad o annedd gan adeiladwr tai neu gwmni neu bartneriaeth atebolrwydd cyfyngedig sy’n gysylltiedig ag adeiladwr tai rhag TTT os yw’r holl amodau canlynol wedi’u bodloni: