However, where the seller has had that group relief withdrawn following the claim, the exclusion to the market value rule provided by Case 3 will apply.
Fodd bynnag, pan fo’r rhyddhad grŵp wedi cael ei dynnu'n ôl oddi wrth y gwerthwr ar ôl yr hawliad, bydd yr eithriad i’r rheol gwerth marchnadol a ddarperir gan Achos 3 yn berthnasol.