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27.—(1) Rhaid i gyfansoddiad y Panel a benodir o dan reoliad 26 fod fel a ganlyn: Cadeirydd ac Is-gadeirydd, ynghyd â thri aelod arall.
(2) Mae Cynulliad Cenedlaethol Cymru i benodi un aelod o'r Panel yn Gadeirydd y Panel.
(3) Nid yw unrhyw berson i fod yn aelod o'r Panel os yw wedi'i anghymwyso yn rhinwedd paragraff (4).
(4) Mae'r personau a ganlyn wedi'u hanghymwyso rhag bod yn aelodau o'r Panel —
(a)aelod o Gynulliad Cenedlaethol Cymru, o Dy'r Cyffredin, o Dŷ'r Arglwyddi, o Senedd Ewrop, o awdurdod, o gyngor tref neu gyngor cymuned; neu
(b)person sydd wedi'i anghymwyso(1) rhag bod yn aelod o awdurdod neu rhag cael ei wneud yn aelod o awdurdod ac eithrio fel swyddog yng nghyflogaeth awdurdod.
Gweler adran 80 o Ddeddf Llywodraeth Leol 1972 (p.70) ac adrannau 79 a 83(11) o Ddeddf Llywodraeth Leol 2000 (p.22).
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