However, as they are an exchange, one lease is entered into in consideration for the other, the chargeable consideration for the leases will be the market value of the leases.
Fodd bynnag, gan eu bod yn gyfnewidiad, ymrwymir i un brydles gan gydnabod y llall, a’r gydnabyddiaeth drethadwy ar gyfer y prydlesi fydd gwerth y prydlesi ar y farchnad.