The acquisition of a dwelling by a property trader or a company connected with a property trader may be relieved from LTT if all of the following conditions are met:
Gellir rhyddhau caffaeliad o annedd gan fasnachwr eiddo neu gwmni sy’n gysylltiedig â masnachwr eiddo rhag TTT os yw’r holl amodau canlynol wedi’u bodloni: