Therefore, both the sale transaction and the leaseback transaction will be chargeable to LTT with consideration for each transaction based on the market value of each interest acquired.
Felly, codir y Dreth Trafodiadau Tir ar y trafodiad gwerthu a’r trafodiad adlesu a bydd y gydnabyddiaeth ar gyfer pob trafodiad yn seiliedig ar werth marchnadol pob buddiant sy’n cael ei gaffael.