When the person on whom a notice was served has paid the tax (and interest), that person is legally entitled to recover the amount they paid from the acquiring company (as buyer).
Pan fydd y sawl y cyflwynwyd hysbysiad iddo wedi talu'r dreth (a’r llog), mae gan yr unigolyn hwnnw hawl gyfreithiol i adennill y swm a dalwyd gan y cwmni caffael (fel prynwr).