The LTT payable is that which would have been payable in respect of the original land transaction for which reconstruction or acquisition relief was claimed.
Y Dreth Trafodiadau Tir sy'n daladwy yw'r hyn a fyddai wedi bod yn daladwy mewn perthynas â'r trafodiad tir gwreiddiol lle hawliwyd rhyddhad atgyfansoddi neu ryddhad caffael.