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13. Yn rheoliad 12—
(a)ym mharagraff (2), yn lle is-baragraff (e) rhodder—
“(e)pecynwaith sy’n eitem ernes at ddibenion cynllun ernes perthnasol, ac at y dibenion hyn, mae “eitem ernes” yn cynnwys pecynwaith sy’n eitem cynllun o dan Reoliadau Cynllun Ernes a Dychwelyd yr Alban 2020(1), neu becynwaith y gellir ei ddychwelyd fel y darperir ar ei gyfer mewn rheoliadau a wnaed o dan adran 84 o Ddeddf Newid Hinsawdd (Yr Alban) 2009(2).”;
(b)yn lle paragraff (4) rhodder—
“(4) Ym mharagraff (2)(e), ystyr “cynllun ernes perthnasol” yw cynllun ernes sydd—
(a)wedi ei sefydlu—
(i)yn Rheoliadau Cynllun Ernes a Dychwelyd yr Alban 2020, neu
(ii)mewn rheoliadau a wnaed o dan Atodlen 8 i Ddeddf yr Amgylchedd 2021(3), neu o dan adran 84 o Ddeddf Newid Hinsawdd (Yr Alban) 2009, a
(b)yn weithredol mewn unrhyw ran o’r Deyrnas Unedig.”;
(c)hepgorer paragraff (5).
O.S.A. 2020/154, a ddiwygiwyd gan O.S.A. 2022/76, 2023/201 a 2023/334. Mae i “eitem cynllun” yr ystyr a roddir i “scheme article” gan reoliad 3(2) o O.S.A. 2020/154.
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