When the person on whom a notice was served has paid the tax (and interest), that person is legally entitled to recover the amount they paid from the acquiring company (as buyer).
Pan fydd person y cyflwynwyd yr hysbysiad iddo wedi talu'r dreth (a’r llog), mae gan y person hwnnw hawl gyfreithiol i adennill y swm a dalwyd ganddo gan y cwmni caffael (fel y prynwr).