498.Mae adran 191 yn darparu ar gyfer materion ychwanegol mewn perthynas â’r ddyletswydd newydd yn adran 189. Yn benodol, mae is-adran (7) yn ei gwneud yn ofynnol i Weinidogion Cymru wneud rheoliadau at ddibenion yr adran hon ac adran 189 i bennu ystyr “methiant busnes” neu “methu â gwneud rhywbeth oherwydd methiant busnes”.
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