Nid oes rheolau trosiannol. Bydd angen i drafodiad fod wedi'i gwblhau cyn dydd Iau 1 Gorffennaf 2021 er mwyn defnyddio'r cynnydd dros dro i'r band cyfradd sero.
There are no transitional rules. A transaction will need to have completed before Thursday 1 July 2021 to use the temporary increase to the nil rate band.