To benefit from this initial 3 or 6 month exemption a property had to be occupied for a minimum period of 42 days (known as the “6 week rule”).
Er mwyn elwa o'r eithriad cychwynnol hwn o 3 neu 6 mis, bu'n rhaid meddiannu eiddo am gyfnod o 42 diwrnod o leiaf (a elwir y "rheol 6 wythnos").