section 38 TCMA - keeping and preserving records in relation to making a tax return, applies to both LTT and LDT
adran 38 DCRhT - cadw cofnodion a’u storio'n ddiogel mewn cysylltiad â dychwelyd ffurflen dreth, sy’n berthnasol i'r Dreth Trafodiadau Tir a'r Dreth Gwarediadau Tirlenwi