The fact that it is no longer in effect on the following day means that it should not be taken into account in establishing the market value on the effective date of the transaction.
Mae’r ffaith nad yw’n weithredol y diwrnod canlynol yn golygu na ddylid ei ystyried wrth bennu’r gwerth marchnadol ar y dyddiad y daw’r trafodiad i rym.