Although this may operate in law as an equitable lease, for LTT it is treated as a contract which is not chargeable to LTT if:
Er bod modd i hwn gael ei weithredu yn ôl y gyfraith fel les ecwitïol, at ddibenion y Dreth Trafodiadau Tir, caiff ei drin fel contract nad yw’n drethadwy o dan y Dreth Trafodiadau Tir, os: