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- Original (As made) - Welsh
This is the original version (as it was originally made). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
186.—(1) Os yw’r rheolwr cynllun yn bwriadu cadw buddion yn ôl neu weithredu gwrthgyfrif yn erbyn hawlogaeth person i gael buddion, rhaid i’r rheolwr cynllun hysbysu’r person o’i fwriad mewn ysgrifen.
(2) Os yw’r rheolwr cynllun yn cadw buddion yn ôl o dan reoliad 184 (fforffedu: rhwymedigaethau ariannol perthnasol a cholledion ariannol perthnasol) neu’n gweithredu gwrthgyfrif yn erbyn hawlogaeth i gael buddion o dan reoliad 185 (gwrthgyfrif), rhaid i’r rheolwr cynllun roi i’r aelod dystysgrif sy’n dangos—
(a)y swm a gedwir yn ôl neu a wrthgyfrifir; a
(b)effaith y cadw’n ôl neu’r gwrthgyfrif ar fuddion yr aelod, partner sy’n goroesi neu blentyn cymwys o dan y cynllun hwn.
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