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(1)Caiff Gweinidogion Cymru drwy reoliadau wneud unrhyw ddarpariaeth y maent yn ystyried ei bod yn briodol er mwyn sicrhau bod darpariaethau’r Ddeddf hon a DCRhT yn cael effaith mewn perthynas ag—
(a)cwmnïau buddsoddi penagored o unrhyw ddisgrifiad a bennir yn y rheoliadau, a
(b)trafodiadau sy’n ymwneud â chwmnïau o’r fath,
mewn modd sy’n cyfateb, yn ddarostyngedig i unrhyw addasiadau y mae Gweinidogion Cymru yn ystyried eu bod yn briodol, i’r modd y maent yn cael effaith mewn perthynas â chynlluniau ymddiriedolaeth unedau a thrafodiadau sy’n ymwneud â chynlluniau ymddiriedolaeth unedau o’r fath.
(2)Caiff rheoliadau o dan is-adran (1) wneud darpariaeth, yn benodol—
(a)sy’n addasu’r modd y gweithredir unrhyw ddarpariaeth a bennir yn y rheoliadau mewn perthynas â chwmnïau buddsoddi penagored er mwyn sicrhau bod effaith trefniadau ar gyfer trin asedau cwmni o’r fath fel asedau mewn cronfeydd ar wahân yn cyfateb i effaith trefniadau cyfatebol ar gyfer rhannau ar wahân cynllun ambarél;
(b)sy’n trin rhannau ar wahân o ymgymeriad cwmni buddsoddi penagored y gwneir darpariaeth o’r fath yn ei gylch fel cwmnïau gwahanol at ddibenion y Ddeddf hon, a DCRhT fel y mae’n gymwys i dreth trafodiadau tir.
(3)Yn yr adran hon, mae i “cwmni buddsoddi penagored” yr ystyr a roddir i “open-ended investment company” gan adran 236 o Ddeddf Gwasanaethau a Marchnadoedd Ariannol 2000 (p. 8).
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