The qualifying charity must hold the chargeable interest at the time of the disqualifying event, or an interest derived from it, for relief to be withdrawn.
Rhaid i’r elusen gymwys ddal y buddiant trethadwy adeg y digwyddiad datgymhwyso, neu fuddiant sy’n deillio ohono, er mwyn i'r rhyddhad gael ei dynnu’n ôl.