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38.—(1) Ac eithrio fel y darperir yn wahanol yn y rheoliad hwn, rhaid i’r rheolwr cynllun gau pob cyfrif pensiwn sy’n ymwneud ag aelod o’r cynllun hwn—
(a)os gwneir taliad trosglwyddo mewn cysylltiad â hawliau cronedig yr aelod o dan y cynllun hwn; neu
(b)os ad-delir holl gyfraniadau’r aelod i’r aelod o dan reoliad 125 (ad-dalu holl gyfraniadau aelod a’r holl daliadau ar gyfer pensiwn ychwanegol a wnaed gan aelod).
(2) Nid yw paragraff (1) yn ei gwneud yn ofynnol bod rheolwr cynllun yn cau cyfrif sy’n cynnwys symiau nad yw’r taliad trosglwyddo yn berthnasol iddynt neu nad yw’n briodoladwy iddynt.
(3) Rhaid i gyfrif nas caeir oherwydd paragraff (2) gael ei addasu ym mha bynnag fodd a ystyrir yn briodol gan y rheolwr cynllun, i adlewyrchu diddymu hawliau o dan y cynllun hwn(1).
(4) Nid yw paragraff (1)(a) yn ei gwneud yn ofynnol bod rheolwr cynllun yn cau cyfrif aelod â chredyd pensiwn os gwneir y taliad trosglwyddo mewn cysylltiad ag aelod sydd—
(a)yn aelod â chredyd pensiwn o’r cynllun hwn; a
(b)yn aelod actif, yn aelod gohiriedig neu’n aelod-bensiynwr o’r cynllun hwn.
Mae rheoliad 125 yn darparu ar gyfer diddymu hawliau ar ôl ad-dalu’r holl gyfraniadau a’r holl daliadau ar gyfer pensiwn ychwanegol a wnaed gan aelod. Mae rheoliad 147 (effaith trosglwyddiadau allan) yn darparu ar gyfer diddymu hawliau ar ôl gwneud taliad trosglwyddo.
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