The relief can be claimed for the second transaction if all 7 conditions are met and the taxpayer has complied with the provisions of the LTTA and TCMA in relation to the first transaction.
Gellir hawlio'r rhyddhad am yr ail drafodiad os cwrddir â'r 7 amod a bod y trethdalwr wedi cydymffurfio â darpariaethau'r Ddeddf Treth Trafodiadau Tir a DCRhT mewn perthynas â'r trafodiad cyntaf.