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Nodiadau Esboniadol i

Adran 25: Atebolrwydd uwch-swyddogion etc.

89.Pan gyflawnir trosedd o dan y Ddeddf gan gorff corfforaethol, partneriaeth neu gymdeithas anghorfforedig ac eithrio partneriaeth, mae’r adran hon yn ei gwneud yn bosibl, o dan yr amgylchiadau a ddisgrifir yn is-adran (2), i unigolion sy‘n dal swyddi cyfrifol o fewn y corff, y bartneriaeth neu’r gymdeithas berthnasol (yr “uwch-swyddogion” a ddiffinnir gan yr adran) fod yn droseddol atebol hefyd am drosedd.

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