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Rheoliadau Grant Menter Ffermydd a Grant Gwella Ffermydd (Cymru) 2001

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12.—(1) Rhaid i fuddiolwr gadw unrhyw anfoneb, cyfrif neu ddogfen arall sy'n ymwneud â gwariant a gymeradwywyd neu unrhyw weithrediad yr eir i wariant mewn perthynas â hwy am y cyfnod o bum mlynedd gan ddechrau â'r diwrnod pan wneir taliad olaf y gefnogaeth ariannol o dan y Rheoliadau hyn iddo mewn cysylltiad â'r gwariant neu'r gweithrediad hwnnw, yn ddarostyngedig i baragraffau (2) a (3).

(2) Os yw'r gwreiddiol o unrhyw ddogfen o'r fath yn cael ei throsglwyddo gan fuddiolwr i berson arall fel rhan o'i waith beunyddiol, rhaid i'r buddiolwr gadw copi o'r ddogfen honno ar gyfer y cyfnod hwnnw.

(3) Nid yw paragraff (1) yn gymwys os yw'r ddogfen wedi cael ei symud oddi yno gan unrhyw berson a awdurdowyd yn gyfreithlon i wneud hynny.

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