the individual (whether that individual acts alone or with other individuals) has made arrangements to sell the old dwelling and acquire another dwelling (the ‘second dwelling’); and
Cyn ymrwymo i drefniant gyda P, ymrwymodd L i drefniant a wnaeth berson arall (“Y”) yn dalwr ardrethi ar gyfer eiddo (naill ai’r un eiddo sy’n destun y trefniant presennol, neu eiddo gwahanol).