Payment of the additional tax, calculated on the rates and bands in force at date of the interim transaction’s effective date, must be made by the same date.
Caiff y Dreth Trafodiadau Tir ychwanegol ei chyfrifo ar swm y gwerth net presennol hwnnw, gan ddefnyddio’r cyfraddau a’r trothwyon ar gyfer dyddiad rhoi’r les newydd.