In such cases, it is necessary for the taxpayer to apportion the consideration given for the single deal between that which relates to land transactions and that which relates to the other matters.
Mewn achosion o'r fath, bydd angen i’r trethdalwr ddosrannu'r gydnabyddiaeth a roddir ar gyfer y ddêl rhwng yr elfen sy’n ymwneud â thrafodiadau tir a’r elfen sy'n ymwneud â materion eraill.