4. Ar ôl adran 22(2)(a)(i) o Ddeddf Gofal Plant 2006(1) (dyletswydd i sicrhau gofal plant digonol i rieni sy’n gweithio), mewnosoder—
“(ia)the provision of childcare in respect of which an amount in respect of childcare costs may be included under section 12 of the Welfare Reform Act 2012 in the calculation of universal credit,”.