There is a transfer of a chargeable interest from E Ltd to B Ltd (a transfer from one of the companies owned by ‘The Partnership’ (EWP/EWLP) to one of the partners).
Mae buddiant trethadwy yn cael ei drosglwyddo o E Cyf i B Cyf (trosglwyddiad o un o’r cwmnïau sy’n berchen i’r ‘Bartneriaeth’ (EWP/EWLP) i un o’r partneriaid).