section 69 TCMA - this applies to both LTT and LDT and relates to claims made under sections 62, 63 or 63A TCMA
adran 69 DCRhT - sy’n berthnasol i'r Dreth Trafodiadau Tir a’r Dreth Gwarediadau Tirlenwi ac mae’n ymwneud â hawliadau a wneir o dan adrannau 62, 63 neu 63A DCRhT