If, however, the market value were only £150,000 the chargeable consideration would be limited to that amount (£150,000 plus the NPV on the rents).
Ond petai’r gwerth marchnadol yn ddim ond £150,000, byddai'r gydnabyddiaeth drethadwy’n gyfyngedig i'r swm hwnnw (£150,000 a’r gwerth net presennol ar y rhenti).