Where a transaction has been substantially performed and is subsequently completed, both the substantial performance of the contract and the completion of the contract can be notifiable transactions.
Pan fydd trafodiad wedi'i gyflawni’n sylweddol ac wedi'i gwblhau wedi hynny, gall cyflawni’r contract yn sylweddol a chwblhau'r contract fod yn drafodiadau hysbysadwy.