For the purposes of the LTTA Act, market value is determined in the same way as it is for the purposes of the Taxation of Chargeable Gains Act 1992.
At ddibenion y Ddeddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig, pennir gwerth marchnadol yn yr un ffordd ag y caiff ei bennu at ddibenion Deddf Trethiant Enillion Trethadwy 1992.