104.Mewn cysylltiad â pharagraff 7 o’r Atodlen hon (yn ymwneud â throsglwyddo eiddo, hawliau neu rwymedigaethau sydd wedi eu trosglwyddo i SAC), mae paragraff 12 yn darparu ar gyfer trosglwyddo o ACC i SAC unrhyw atebolrwydd troseddol a all fod gan ACC mewn cysylltiad â'r eiddo, yr hawliau neu'r rhwymedigaethau hynny.
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