In most cases, the previous rates can be used where contracts are exchanged before 10 October 2022, but the purchase is not completed until on or after this date.
Yn y rhan fwyaf o achosion, gellir defnyddio’r cyfraddau blaenorol pan fydd contractau’n cael eu cyfnewid cyn 10 Hydref 2022, ond nad yw’r pryniant wedi’i gwblhau tan ar neu ar ôl y dyddiad hwn.