Where the conditions apply, the partnership transfer and the land transfer are deemed to be linked transactions, and taxed accordingly by the linked transactions rules.
Pan fo’r amodau’n berthnasol, ystyrir y trosglwyddiad partneriaeth a’r trosglwyddiad tir yn drafodiadau cysylltiedig, a chânt eu trethu’n unol â’r rheolau trafodiadau cysylltiedig.