Where pension fund trustees acquire land, otherwise than as part of a transfer described above, whether or not from another pension fund, LTT is due on the consideration given in the normal way.
Os yw’r tir y mae’r masnachwr eiddo yn ei gaffael yn fwy na’r arwynebedd a ganiateir, yna os yw’r amodau eraill uchod wedi’u bodloni, gellir hawlio rhyddhad rhannol.