In the event that the rents had increased over the year 5 estimate then the return would need to be amended to reflect this fact and additional tax paid by B Ltd.
Pe byddai’r rhenti’n cynyddu mwy na'r amcangyfrif ar gyfer blwyddyn 5, byddai angen newid y ffurflen dreth i adlewyrchu'r ffaith hon, a byddai’n rhaid i B Cyf dalu treth ychwanegol.