138.Mae adran 111 yn rhoi dehongliad o’r ymadroddion a ddefnyddir yn y Rhan hon o’r Ddeddf. Mae’r diffiniadau o “asedau busnes”, “dogfennau busnes” a “mangre busnes” yn gysylltiedig â’r diffiniad o “redeg busnes” yn adran 85. Diffinnir “mangre” yn eang er mwyn sicrhau bod ACC yn gallu archwilio unrhyw fath o fangre y gall fod angen iddo’i harchwilio o dan y Bennod hon.
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