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15. In note 43, for the words “daliadau a dalwyd” to the end, substitute “daliadau cynllun pensiwn neu flwydd-dâl ymddeol, a threth incwm, cyfraniadau yswiriant gwladol a TAW net a dalwyd. Ystyr “TAW net” yw gormodedd unrhyw dreth ar werth a dalwyd gennych chi mewn perthynas â chyflenwadau trethadwy a wnaed i chi, dros unrhyw dreth o’r fath a gawsoch chi mewn perthynas â chyflenwadau trethadwy a wnaethpwyd gennych chi, wedi ei gyfrif ar sail y 12 mis blaenorol.”.
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