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3.—(1) Y cyfnod sy'n cynnwys y blynyddoedd ariannol sy'n dechrau ar 1 Ebrill 2000, 1 Ebrill 2001 ac 1 Ebrill 2002 yw'r cyfnod perthnasol y mae'r Rheoliadau hyn yn gymwys iddynt, yn unol ag adran 58 o'r Ddeddf.
(2) Blwyddyn ariannol sy'n dechrau ar 1 Ebrill ac sy'n dod o fewn y cyfnod perthnasol yw blwyddyn berthnasol.
(3) Diwrnod y gellir codi swm ynglŷn ag ef ac sy'n dod o fewn y cyfnod perthnasol yw diwrnod perthnasol.
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