The chargeable consideration on the grant of the lease is to be treated as if it is not linked to any staircasing transaction or to the transfer of the reversion.
Mae’r gydnabyddiaeth drethadwy am roi’r les i gael ei thrin fel pe bai heb gysylltiad ag unrhyw drafodiad cynyddu perchentyaeth neu drosglwyddo’r rifersiwn.