Yn y rhan fwyaf o achosion, gellir defnyddio’r cyfraddau blaenorol pan fydd contractau’n cael eu cyfnewid cyn 10 Hydref 2022, ond nad yw’r pryniant wedi’i gwblhau tan ar neu ar ôl y dyddiad hwn.
In most cases, the previous rates can be used where contracts are exchanged before 10 October 2022, but the purchase is not completed until on or after this date.