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29. Unrhyw incwm sy’n daladwy mewn gwlad y tu allan i’r Deyrnas Unedig, yn ystod y cyfryw gyfnod pan fo gwaharddiad yn erbyn trosglwyddo’r incwm hwnnw i’r Deyrnas Unedig.LL+C
Gwybodaeth Cychwyn
I1Atod. 9 para. 29 mewn grym ar 28.11.2013, gweler rhl. 1(2)