However, the lease of Apartment 1 (from the company to Ms J and Mr K) will not qualify for the relief as the seller of the freehold and the lessee are not the same.
Fodd bynnag, ni fydd lesiad Fflat 1 (o'r cwmni i Ms J a Mr K) yn gymwys ar gyfer y rhyddhad gan nad yw gwerthwr y rhydd-ddaliad a'r lesddeiliad yr un fath.