The appropriate proportion is the fraction of the market values of the chargeable interests held by the purchaser and any relevant associated companies at the time of the withdrawal of group relief.
Y gyfran briodol yw’r ffracsiwn o werthoedd marchnad y buddiannau trethadwy sy’n cael eu dal gan y prynwr ac unrhyw gwmnïau cysylltiedig perthnasol adeg tynnu’r rhyddhad grŵp yn ôl.