The undertaking or part of the undertaking of the target company that is acquired must not have as its main activity a trade that is wholly or mainly the dealing in chargeable interests.
Mae’n rhaid i'r ymgymeriad neu ran o ymgymeriad yn y cwmni targed a gaffaelir beidio â bod yn fasnach sy'n bennaf neu'n gyfan gwbl yn delio â buddiannau trethadwy fel prif weithgaredd.