Unlike the position set out above, where a lease is granted to a person as bare trustee, that person, rather than the beneficiary, is treated as the buyer of the lease.
Yn wahanol i'r sefyllfa a nodir uchod, lle caiff les ei rhoi i unigolyn sy’n ymddiriedolwr noeth, yr unigolyn hwnnw, yn hytrach na’r buddiolwr, fyddai’n cael ei drin fel prynwr y les.