If the buyer is purchasing a business including land, consideration may have been made in respect of matters other than the land (for example, goodwill, stock).
Os yw’r prynwr yn prynu busnes gan gynnwys tir, gall fod cydnabyddiaeth wedi’i rhoi mewn perthynas â materion heblaw’r tir (er enghraifft, ewyllys da, stoc).