396.Mae adran 147 yn galluogi awdurdod lleol i arfer ei swyddogaethau gwasanaethau cymdeithasol mewn ffordd nad yw’n glynu wrth y gofynion a nodir mewn cod, ar yr amod ei fod o’r farn bod rheswm da iddo wneud hynny, bod ganddo bolisi amgen yn ei le, a bod polisi wedi ei nodi mewn datganiad polisi a ddyroddir o dan yr adran hon.
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