The LTT payable is that which would have been payable on the original land transaction, i.e. on the market value at the effective date of the original land transaction of £1,000,000.
Y dreth trafodiadau tir sy’n daladwy yw’r dreth a fyddai wedi bod yn daladwy ar y trafodiad gwreiddiol, felly bydd y dreth trafodiadau tir yn daladwy ar werth y farchnad o £1,000,000 (h.y.