26. Yn adran 726 o Ddeddf Treth Incwm (Incwm Masnachu ac Incwm Arall) 2005, yn lle is-adran (2A)(1) rhodder—
“(2A) A person meets the care registration requirement in relation to care provided in Wales if the person is registered under—
(a)Part 2 of the Care Standards Act 2000, or
(b)Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016 (anaw 2),
in respect of the provision of the care.”
Mewnosodwyd is-adran (2A) gan erthygl 16 o O.S. 2010/813.