171.Mae paragraff 1 yn darparu, oni ddarperir yn benodol fel arall, y diffinnir y gydnabyddiaeth drethadwy ar gyfer trafodiad tir fel unrhyw gydnabyddiaeth a roddir mewn arian neu gyfwerth ariannol am destun y trafodiad, yn uniongyrchol neu’n anuniongyrchol gan y prynwr neu gan berson sy’n gysylltiedig â’r prynwr.
Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Welsh Parliament.
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