Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
4In section 291 (individuals qualifying for relief), after subsection (1) there shall be inserted—
“(1A)An individual is connected with the company if—
(a)he, or an associate of his, occupies or is a tenant of a dwelling-house in which the company holds an interest; and
(b)the interest held by the company is superior to any interest in the dwelling-house held by the individual.”
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
