There is therefore a need for the person seeking finance to transfer the asset, for LTT purposes land and buildings, to the bond-issuer.
Gan hynny, mae angen i'r unigolyn sy'n ceisio cyllid drosglwyddo'r ased, sef tir ac adeiladau at ddibenion y Dreth Trafodiadau Tir, i’r dyroddwr bond.