This leaves the acquisition of Plot 1 by B. The facts are that B has entered into a land transaction with chargeable consideration of the £600,000 that B gives to acquire Plot 1.
Mae'r ffeithiau’n dangos bod B wedi ymrwymo i drafodiad tir gyda chydnabyddiaeth drethadwy o’r £600,000 a roddir gan B i gaffael Plot 1.