The effect of withdrawing the relief is to tax the chargeable interest remaining with the buyer (and any relevant associated company) as if no claim to group relief had been made.
Effaith tynnu’r rhyddhad yn ôl yw trethu’r buddiant trethadwy sy’n weddill gan y prynwr (ac unrhyw gwmni cysylltiedig perthnasol) fel petai dim hawliad am ryddhad grŵp wedi’i wneud.