is a notifiable transaction if (but only if) there is tax chargeable at a rate of more than 0% or any amount in respect to which tax would be chargeable but for a relief having been claimed.
yn drafodiad hysbysadwy os (ond dim ond os oes) treth daladwy ar gyfradd o fwy na 0% neu unrhyw swm y byddai treth yn daladwy mewn cysylltiad â’r swm hwnnw oni bai fod rhyddhad wedi’i hawlio.