If there are successive assignments, then there is also a notional ‘additional land transaction’ for each additional subsequent transferor in the chain (sub-paragraph 8(3)).
Os bydd aseiniadau olynol, bydd ‘trafodiad tir ychwanegol’ tybiannol hefyd ar gyfer pob trosglwyddwr ychwanegol dilynol yn y gadwyn (is-baragraff 8(3)).