the rules in relation to transfers of a chargeable interest from a partnership, are also disapplied (and therefore paragraphs 18 & 19 also do not apply)
caiff y rheolau sy’n ymwneud â throsglwyddo buddiant trethadwy o bartneriaeth eu datgymhwyso hefyd (ac felly nid yw paragraffau 18 ac 19 yn berthnasol chwaith);