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5Nid yw paragraffau 2 na 3 yn gymwys i drefniadau y mae rhyddhad grŵp, rhyddhad caffael neu ryddhad atgyfansoddi ar gael ar eu cyfer ar y trafodiad cyntaf (hyd yn oed os caiff rhyddhad o’r fath ei dynnu’n ôl wedi hynny).
6(1)Nid yw paragraff 2 yn gymwys i drefniadau cyllid eraill os yw’r trefniadau hynny, neu unrhyw drefniadau cysylltiedig, yn cynnwys trefniadau i berson gaffael rheolaeth dros y sefydliad ariannol perthnasol.
(2)Mae hynny’n cynnwys trefniadau i berson gaffael rheolaeth dros y sefydliad ariannol perthnasol dim ond os bodlonir un neu ragor o amodau (megis digwyddiad neu gyflawni gweithred).
(3)Yn y paragraff hwn—
ystyr “sefydliad ariannol perthnasol” (“relevant financial institution”) yw’r sefydliad ariannol sy’n ymrwymo i’r trefniadau cyllid eraill;
ystyr “trefniadau cyllid eraill” (“alternative finance arrangements”) yw’r trefniadau y cyfeirir atynt ym mharagraff 2(1);
ystyr “trefniadau cysylltiedig” (“connected arrangements”) yw unrhyw drefniadau yr ymrwymir iddynt mewn cysylltiad â gwneud trefniadau cyllid eraill (gan gynnwys trefniadau sy’n ymwneud ag un neu ragor o bersonau nad ydynt yn bartïon i’r trefniadau cyllid eraill).
(4)Mae adran 1124 o Ddeddf Treth Gorfforaeth 2010 (p. 4) yn gymwys at ddibenion penderfynu pwy sydd â rheolaeth dros y sefydliad ariannol perthnasol.
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