If the market value were only £150,000, the chargeable consideration would be £170,000, that is, the amount of consideration actually given by Y Ltd for the shop.
Petai’r gwerth marchnadol yn ddim ond £150,000, byddai’r gydnabyddiaeth drethadwy yn £170,000, sef swm y gydnabyddiaeth a roddodd Y Cyf mewn gwirionedd am y siop.