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11. Yn rheoliad 10—
(a)yn lle paragraff (2) rhodder—
“(2) Yn y Rheoliadau hyn—
(a)mae perchennog cyntaf yn y DU i’w drin fel pe bai’n “cyflenwi” unrhyw becynwaith—
(i)nad yw wedi ei gyflenwi, o fewn ystyr y Rheoliadau hyn, cyn dod i berchnogaeth y perchennog cyntaf yn y DU, a
(ii)sy’n cael ei daflu gan y perchennog cyntaf yn y DU yn y Deyrnas Unedig;
(b)mae mewnforiwr i’w drin fel pe bai’n “cyflenwi” pecynwaith neu ddeunyddiau pecynwaith y mae’r mewnforiwr yn ei fewnforio neu’n eu mewnforio i’r Deyrnas Unedig ac yn ei daflu neu’n eu taflu yno.”;
(b)hepgorer paragraff (3).
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