75.Mae’r adran hon yn darparu, pan fo gordaliad wedi ei wneud ar ran partneriaeth, mai dim ond rhywun sydd wedi ei enwebu i weithredu ar ran yr holl bartneriaid a fyddai wedi bod yn agored i’r dreth, pe byddai’r asesiad neu’r dyfarniad wedi bod yn gywir, all wneud hawliad am ymwared rhag gordaliad.
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