182.Pan na fodlonir yr holl amodau ar gyfer esemptiad o dan baragraff 5 (cydsyniadau a pherchnogiadau gan gynrychiolwyr personol) a pharagraff 6 (amrywio gwarediadau testamentaidd etc.) o Atodlen 3, mae paragraff 9 yn darparu nad yw cydnabyddiaeth drethadwy yn cynnwys unrhyw ddyled sicredig a ysgwyddir (Atodlen 3 paragraff 5(2)) na gwneud amrywiad (Atodlen 3 paragraff 6(2)(b)) (yn ôl y digwydd).
Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Welsh Parliament.
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