The chargeable consideration is £900,000 plus £150,000 totalling £1,050,000, that is the total consideration given by D.
Y gydnabyddiaeth drethadwy yw £900,000 ynghyd â £150,000 sy’n rhoi cyfanswm o £1,050,000, sef cyfanswm y gydnabyddiaeth a roddir gan D.