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3(1)Caiff cyfarwyddyd o dan baragraff 1—
(a)darparu nad yw barn neu gydsyniad y person neu’r personau a bennir yn y cyfarwyddyd yn ofynnol er mwyn cynnwys, mewn cyfrifiad o dan adran 32 o Ddeddf Cyllid Llywodraeth Leol 1992 (p. 14), gronfeydd ariannol wrth gefn o ddisgrifiad a bennir yn y cyfarwyddyd;
(b)darparu, mewn perthynas â chyngor sy’n uno neu gyngor sy’n cael ei ailstrwythuro, nad yw barn neu gydsyniad yn ofynnol er mwyn cynnwys mewn cyfrifiad o’r fath swm o gronfeydd ariannol wrth gefn nad yw’n fwy na swm a bennir yn y cyfarwyddyd neu a ddyfernir oddi tano.
(2)Os yw cyfarwyddyd yn cynnwys darpariaeth yn rhinwedd is-baragraff (1), mae’r cyfeiriad ym mharagraff 1(2)(f) at swm o gronfeydd ariannol wrth gefn i’w ddarllen fel cyfeiriad at swm o gronfeydd ariannol wrth gefn ac eithrio swm a ganiateir gan y cyfarwyddyd.
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