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6. Ar ddiwedd nodiadau 31 a 32 ychwanegwch —
“Byddwch cystal â chynnwys swm eich pensiwn p'un a delir ef i chi neu i berson arall. Nid oes rhaid i chi gynnwys swm eich pensiwn lle telir y cyfan ohono i'ch ymddiriedolwr mewn methdaliad neu i rywun arall ar ran eich credydwyr ar yr amod nad ydych chi neu aelod o'ch teulu yn cael unrhyw incwm ar wahân i'r taliad hwnnw.”.
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