If the buyer makes a claim to repayment under S63A TCMA, that claim is treated as an amendment to the return, and a further return is required due to:
Os bydd y prynwr yn hawlio ad-daliad o dan S63A TCMA, ymdrinnir â’r hawliad hwnnw fel diwygiad i’r ffurflen dreth, ac mae ffurflen dreth ychwanegol yn ofynnol oherwydd: