93.Mae’r adran hon yn nodi mai ystyr “treth” ar gyfer y Rhan hon yw unrhyw dreth ddatganoledig, ac mai ystyr “mantais drethiannol” yw:
rhyddhad rhag treth neu gynnydd mewn rhyddhad rhag treth;
ad-daliad treth neu gynnydd mewn ad-daliad treth;
osgoi swm y codir treth arno neu leihau swm y codir treth arno;
gohirio talu treth neu ddwyn ymlaen ad-daliad treth; ac
osgoi rhwymedigaeth i ddidynnu treth neu roi cyfrif am dreth.
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