treated by section 18 of the Taxation of Chargeable Gains Act 1992 (transactions between connected persons) as so acquired, and
yn cael ei drin gan adran 18 o Ddeddf Trethiant Enillion Trethadwy 1992 (trafodiadau rhwng personau cysylltiedig) fel pe bai wedi'i gaffael yn y modd hwnnw; a