165.Mae paragraff 1 yn darparu bod trafodiadau tir nad oes unrhyw gydnabyddiaeth drethadwy ar eu cyfer yn esempt rhag treth trafodiadau tir. Ond mae hyn yn ddarostyngedig i ddarpariaethau drwy’r Ddeddf sy’n barnu mai ei werth marchnadol oedd y gydnabyddiaeth ar gyfer trafodiadau penodol. (Er enghraifft gweler adran 23 sy’n datgan nad yw trafodiadau o dan yr adran honno i’w trin fel pa na bai unrhyw gydnabyddiaeth drethadwy ar eu cyfer.)
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