The changes will be effected through amendment to Schedule 13 of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (the LTTA) .
Bydd y newidiadau'n cael eu gweithredu drwy ddiwygio Atodlen 13 i Ddeddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (DTTT) .