The rent which would have been payable under the old lease is that which was taken into account in calculating NPV for LTT self-assessment on the acquisition of the old lease.
Y rhent a fyddai wedi bod yn daladwy o dan yr hen les yw’r rhent a gafodd ei ystyried wrth gyfrifo’r gwerth net presennol ar gyfer hunanasesu Treth Trafodiadau Tir wrth gaffael yr hen les.