techiaith/legislation-gov-uk_en-cy huggingface dataset:
the income tax legislation of another Member State which applies to the person's income; or
pan fo'r myfyriwr cymwys yn 25 oed neu'n hŷn ar ddiwrnod cyntaf y flwyddyn berthnasol;
where the legislation of more than one Member State applies to the period, the legislation under which the Welsh Ministers consider the person will pay the largest amount of tax in that period (except as otherwise provided in paragraph 5),
pan fo'r myfyriwr cymwys yn briod neu mewn partneriaeth sifil cyn dechrau'r flwyddyn berthnasol, pa un a yw'r briodas neu'r bartneriaeth sifil yn dal yn bod neu beidio;
except that no account is taken of income referred to in sub-paragraph (2) paid to another party.
pan nad oes gan y myfyriwr cymwys riant yn fyw;
The income referred in this sub-paragraph is any benefits under a pension arrangement pursuant to an order made under section 23 of the Matrimonial Causes Act 1973 (92) which includes provision made by virtue of sections 25B (4) and 25E (3) of that Act (93) or pension benefits under Part 1 of Schedule 5 to the Civil Partnership Act 2004 (94) which includes provision made by virtue of Parts 6 and 7 of that Schedule.
pan fo Gweinidogion Cymru wedi eu bodloni na ellir dod o hyd i'r naill neu'r llall o rieni'r myfyriwr cymwys neu nad yw'n rhesymol ymarferol cysylltu â'r naill na'r llall ohonynt;
the eligible student is aged 25 or over on the first day of the relevant year;
os yw rhieni'r myfyriwr cymwys yn preswylio y tu allan i'r Undeb Ewropeaidd a bod Gweinidogion Cymru wedi eu bodloni naill ai -
the eligible student is married or is in a civil partnership before the beginning of the relevant year, whether or not the marriage or civil partnership is still subsisting;
y byddai asesu incwm yr aelwyd drwy gyfeirio at eu hincwm gweddilliol yn gosod y rhieni hynny mewn perygl; neu
the Welsh Ministers are satisfied that neither of the eligible student's parents can be found or that it is not reasonably practicable to get in touch with either of them;
pan fo paragraff 5 (10) yn gymwys a lle mae'r rhiant y barnodd Gweinidogion Cymru mai'r rhiant hwnnw oedd y mwyaf priodol at ddibenion y paragraff hwnnw wedi marw (ni waeth a oedd gan y rhiant o dan sylw bartner neu beidio);
the eligible student has communicated with neither of the eligible student's parents for the period of one year before the beginning of the relevant year or, in the opinion of the Welsh Ministers, the eligible student can demonstrate on other grounds that the eligible student is irreconcilably estranged from the eligible student's parents;
pan ddechreuodd y myfyriwr cymwys ar y cwrs presennol cyn 1 Medi 2009 ac yntau'n aelod o urdd grefyddol sy'n preswylio yn un o dai'r urdd honno;
the eligible student's parents are residing outside the European Union and the Welsh Ministers are satisfied that either -
pan fo'r myfyriwr cymwys ("A" yn yr is-baragraff hwn) wedi cynnal ei hun o'i enillion am unrhyw gyfnod neu gyfnodau sy'n diweddu cyn blwyddyn academaidd gyntaf y cwrs a bod cyfanswm y cyfnodau hynny gyda'i gilydd heb fod yn llai na thair blynedd, ac at ddibenion yr is-baragraff rhaid trin A fel pe bai'n cynnal ei hun o'i enillion yn ystod unrhyw gyfnod -
the assessment of the household income by reference to their residual income would place those parents in jeopardy; or
pan oedd A yn cymryd rhan mewn trefniadau ar gyfer hyfforddi'r di-waith o dan unrhyw gynllun a oedd yn cael ei weithredu, ei noddi neu ei ariannu gan unrhyw un o awdurdodau neu asiantaethau'r wladwriaeth, boed cenedlaethol, rhanbarthol neu leol ("awdurdod perthnasol");
it would not be reasonably practicable for those parents as a result of the calculation of any contribution under paragraph 8 or 9 to send any relevant funds to the United Kingdom;
pan oedd A yn cael budd-dal sy'n daladwy gan unrhyw awdurdod perthnasol mewn perthynas â pherson sydd ar gael i'w gyflogi ond sy'n ddi-waith;
paragraph 5 (10) applies and the parent whom the Welsh Ministers considered the more appropriate for the purposes of that paragraph has died (irrespective of whether the parent in question had a partner);
pan oedd A ar gael i'w gyflogi a'i fod wedi cydymffurfio ag unrhyw ofyniad ynglŷn â chofrestru a osodwyd gan awdurdod perthnasol fel un o amodau'r hawlogaeth i gymryd rhan mewn trefniadau ar gyfer hyfforddi neu ar gyfer derbyn y budd-dal hwnnw;
the eligible student began the present course before 1 September 2009 and is a member of a religious order who resides in a house of that order;
pan oedd gan A efrydiaeth y wladwriaeth (96) neu ddyfarniad tebyg; neu
the eligible student has the care of a person under the age of 18 as at the first day of the relevant year; or
pan oedd A yn cael unrhyw bensiwn, lwfans neu fudd-dal arall a oedd yn cael ei dalu gan unrhyw berson oherwydd anabledd sydd ganddo, neu oherwydd cyfyngder, anaf neu salwch.
the eligible student ("A" in this sub-paragraph) has supported A out of A's earnings for any period or periods ending before the first academic year of the course which together aggregate not less than three years, and for the purposes of this sub-paragraph A is to be treated as supporting A out of A's earnings during any period in which -
Mae myfyriwr cymwys sy'n gymwys i fod yn fyfyriwr cymwys annibynnol o dan baragraff 2 (1) (j) mewn perthynas â blwyddyn academaidd cwrs dynodedig yn cadw'r statws hwnnw tra pery'r cyfnod cymhwystra.
A was in receipt of benefit payable by any relevant authority in respect of a person who is available for employment but who is unemployed;
3. - (1) Mae swm cyfraniad myfyriwr cymwys yn dibynnu ar incwm yr aelwyd.
A received any pension, allowance or other benefit paid by any person by reason of a disability to which A is subject, or by reason of confinement, injury or sickness.
yn achos myfyriwr cymwys newydd a ddechreuodd ar y cwrs dynodedig a bennir cyn 1 Medi 2005, incwm gweddilliol partner (ac eithrio partner o fewn ystyr paragraff 1 (i) (iv rhiant y myfyriwr cymwys newydd (ar yr amod bod Gweinidogion Cymru wedi dewis y rhiant hwnnw o dan baragraff 5 (10; neu
An eligible student who qualifies as an independent eligible student under paragraph 2 (1) (j) in respect of an academic year of a designated course retains that status for the duration of the period of eligibility.
yn achos myfyriwr cymwys newydd a ddechreuodd ar y cwrs dynodedig a bennir ar neu ar ôl 1 Medi 2005, incwm gweddilliol partner rhiant y myfyriwr cymwys newydd (ar yr amod bod Gweinidogion Cymru wedi dewis y rhiant hwnnw o dan baragraff 5 (10;
3. - (1) The amount of an eligible student's contribution depends on the household income.
yn achos myfyriwr cymwys annibynnol nad oes ganddo bartner, incwm gweddilliol y myfyriwr cymwys annibynnol.
in the case of an eligible student who is not an independent eligible student, the residual income of the eligible student aggregated with the residual income of the eligible student's parents (subject to paragraph 5 (10 and -
am bob plentyn sy'n ariannol ddibynnol yn gyfan gwbl neu'n bennaf ar y myfyriwr cymwys neu bartner y myfyriwr cymwys; neu
in the case of a new eligible student who began the specified designated course before 1 September 2005, the residual income of the partner (other than a partner within the meaning of paragraph 1 (i) (iv of the new eligible student's parent (provided that the Welsh Ministers have selected that parent under paragraph 5 (10; or
am bob plentyn ac eithrio'r myfyriwr cymwys sy'n ariannol ddibynnol yn gyfan gwbl neu'n bennaf ar riant y myfyriwr cymwys neu bartner rhiant y myfyriwr cymwys y mae ei incwm gweddilliol yn cael ei gymryd i ystyriaeth.
in the case of a new eligible student who began the specified designated course on or after 1 September 2005, the residual income of the partner of the new eligible student's parent (provided that the Welsh Ministers have selected that parent under paragraph 5 (10;
Er mwyn cyfrifo'r cyfraniad sy'n daladwy mewn perthynas â myfyriwr sy'n rhiant, rhaid i incwm gweddilliol partner y myfyriwr sy'n rhiant beidio â chael ei agregu o dan baragraff (b) o is-baragraff (2) yn achos myfyriwr sy'n rhiant y mae gan ei blentyn ef neu y mae gan blentyn ei bartner ddyfarniad y mae incwm yr aelwyd yn cael ei gyfrifo mewn perthynas ag ef gan gyfeirio at incwm gweddilliol y myfyriwr sy'n rhiant neu bartner y myfyriwr sy'n rhiant neu'r ddau.
in the case of an independent eligible student who does not have a partner, the residual income of the independent eligible student.
4. - (1) Er mwyn pennu incwm gweddilliol myfyriwr cymwys, didynnir o'i incwm trethadwy (oni bai ei fod wedi ei ddidynnu eisoes wrth bennu'r incwm trethadwy) gyfanswm unrhyw symiau sy'n dod o fewn unrhyw un o'r paragraffau canlynol -
for each child other than the eligible student wholly or mainly financially dependent on the eligible student's parent or the eligible student's parent's partner whose residual income is being taken into account.
Os paragraff 9 yw'r unig baragraff o Ran 2 o Atodlen 1 y mae myfyriwr cymwys yn dod odano ac os yw ei incwm yn codi o ffynonellau neu o dan ddeddfwriaeth sy'n wahanol i'r ffynonellau neu'r ddeddfwriaeth sydd fel rheol yn berthnasol i berson y cyfeirir ato ym mharagraff 9 o Ran 2 o Atodlen 1, nid yw incwm y myfyriwr cymwys yn cael ei anwybyddu yn unol ag is-baragraff (1) ond yn hytrach mae'n cael ei anwybyddu i'r graddau sy'n angenrheidiol er mwyn sicrhau nad yw'r myfyriwr cymwys yn cael ei drin yn llai ffafriol nag y câi person y cyfeirir ato yn unrhyw un o baragraffau Rhan 2 o Atodlen 1 ei drin o dan amgylchiadau tebyg pe bai ganddo incwm tebyg.
Calculation of eligible student's residual income
os yw'r myfyriwr cymwys yn prynu sterling â'r incwm, swm y sterling a gaiff y myfyriwr cymwys felly;
4. - (1) For the purpose of determining the residual income of an eligible student, there is deducted from the eligible student's taxable income (unless already deducted in determining taxable income) the aggregate of any amounts falling within any of the following paragraphs -
fel arall, gwerth y sterling y byddai'r incwm yn ei brynu gan ddefnyddio'r gyfradd a gyhoeddwyd gan y Swyddfa Ystadegau Gwladol (98) ar gyfer y mis y ceir yr incwm ynddo.
the gross amount of any premium or other sum paid by the eligible student in relation to a pension (not being a pension payable under a policy of life insurance) in respect of which relief is given under section 188 of the Finance Act 2004 (97), or where the eligible student's income is computed for the purposes of the income tax legislation of another Member State, the gross amount of any such premium or sum in respect of which relief would be given if that legislation made provision equivalent to the Income Tax Acts.
5. - (1) Er mwyn pennu incwm trethadwy rhiant ("A" yn y paragraff hwn) myfyriwr cymwys, rhaid i ddidyniadau y disgwylir eu gwneud neu esemptiadau a ganiateir -
Where the only paragraph in Part 2 of Schedule 1 into which an eligible student falls is paragraph 9 and the eligible student's income arises from sources or under legislation different from sources or legislation normally relevant to a person referred to in paragraph 9 of Part 2 of Schedule 1, the eligible student's income is not disregarded in accordance with sub-paragraph (1) but is instead disregarded to the extent necessary to ensure that the eligible student is treated no less favourably than a person who is referred to in any paragraph of Part 2 of Schedule 1 would be treated if in similar circumstances and in receipt of similar income.
ar ffurf y rhyddhad personol y darperir ar ei gyfer ym Mhennod 1 o Ran VII o Ddeddf Treth Incwm a Threth Gorfforaeth 1988 (99) neu, os yw'r incwm yn cael ei gyfrifiannu at ddibenion deddfwriaeth treth incwm Aelod-wladwriaeth arall, unrhyw ryddhad personol tebyg;
Where the eligible student receives income in a currency other than sterling, the value of that income for the purpose of this paragraph is -
yn unol ag unrhyw ddeddfiad neu reol gyfreithiol nad yw taliadau a fyddai fel arall yn cael eu trin o dan gyfraith y Deyrnas Unedig fel rhan o incwm y person yn cael eu trin felly yn unol â hwy; neu
5. - (1) For the purposes of determining the taxable income of an eligible student's parent ("A" in this paragraph), any deductions which fall to be made or exemptions which are permitted -
swm gros unrhyw bremiwm neu swm sy'n ymwneud â phensiwn (nad yw'n bremiwm sy'n daladwy o dan bolisi yswiriant bywyd) y mae rhyddhad yn cael ei roi mewn perthynas ag ef o dan adran 188 o Ddeddf Cyllid 2004, neu os yw'r incwm yn cael ei gyfrifiannu at ddibenion deddfwriaeth treth incwm Aelod-wladwriaeth arall, swm gros unrhyw bremiwm o'r fath y byddai rhyddhad yn cael ei roi mewn perthynas ag ef os byddai'r ddeddfwriaeth honno'n gwneud darpariaeth sy'n gyfatebol i'r Deddfau Treth Incwm.
by way of personal reliefs provided for in Chapter 1 of Part VII of the Income and Corporation Taxes Act 1988 (99) or, where the income is computed for the purposes of the income tax legislation of another Member State, any comparable personal reliefs;
mewn unrhyw achos lle mae incwm yn cael ei gyfrifiannu at ddibenion y Deddfau Treth Incwm yn rhinwedd is-baragraff (7) unrhyw symiau sy'n cyfateb i'r didyniad a grybwyllwyd ym mharagraff (a) o'r is-baragraff hwn, ar yr amod nad yw unrhyw symiau a ddidynnir fel hyn yn fwy na'r didyniadau a fyddai'n cael eu gwneud pe bai'r cyfan o incwm A mewn gwirionedd yn incwm at ddibenion y Deddfau Treth Incwm;
pursuant to any enactment or rule of law under which payments which would otherwise under United Kingdom law form part of a person's income are not treated as such; or
pan fo A yn fyfyriwr sy'n rhiant neu pan fo gan A ddyfarniad statudol, £1,130.
For the purposes of determining the residual income of A, there is deducted from the taxable income determined under sub-paragraph (1) the aggregate of any amounts falling within any of the following paragraphs -
Mewn blwyddyn academaidd yn union ar ôl un y mae Gweinidogion Cymru wedi canfod ynddi incwm gweddilliol A o dan is-baragraff (3), neu, pan fo'n gymwys, o dan is-baragraff (4), a bod Gweinidogion Cymru wedi eu bodloni bod incwm gweddilliol A yn y flwyddyn ariannol gyfredol yn debygol o beidio â bod yn fwy nag 85 y cant o werth sterling incwm gweddilliol A yn y flwyddyn ariannol flaenorol, rhaid i Weinidogion Cymru ganfod incwm gweddilliol A yn y flwyddyn ariannol flaenorol.
the gross amount of any premium or sum relating to a pension (not being a premium payable under a policy of life assurance) in respect of which relief is given under section 188 of the Finance Act 2004, or where the income is computed for the purposes of the income tax legislation of another Member State, the gross amount of any such premium in respect of which relief would be given if that legislation made provision equivalent to the Income Tax Acts;
Os yw A'n bodloni Gweinidogion Cymru fod incwm A yn deillio'n gyfan gwbl neu'n bennaf o elw busnes neu broffesiwn a gynhelir gan A, yna mae unrhyw gyfeiriad yn yr Atodlen hon at flwyddyn ariannol gynharach yn gyfeiriad at y cyfnod cynharaf o ddeuddeng mis sy'n diweddu ar ôl dechrau'r flwyddyn ariannol gynharach ac y cedwir cyfrifon mewn perthynas ag ef ynglŷn â'r busnes neu'r proffesiwn hwnnw.
in any case where income is computed for the purposes of the Income Tax Acts by virtue of sub-paragraph (7) any sums equivalent to the deduction mentioned in paragraph (a) of this sub-paragraph, provided that any sums so deducted do not exceed the deductions which would be made if the whole of A's income were in fact income for the purposes of the Income Tax Acts;
Os yw A'n derbyn unrhyw incwm nad yw'n ffurfio rhan o incwm A at ddibenion y Deddfau Treth Incwm neu ddeddfwriaeth treth incwm Aelod-wladwriaeth arall, am yr unig reswm -
Subject to sub-paragraph (4) where the Welsh Ministers are satisfied that the residual income of A in the financial year beginning immediately before the relevant year ("the current financial year" in this paragraph) is likely to be not more than 85 per cent of the sterling value of A's residual income in the prior financial year they must, for the purpose of enabling the eligible student to attend the course without hardship, ascertain A's residual income for the current financial year.
nad yw'r incwm yn codi yn y Deyrnas Unedig, neu, os cyfrifiennir incwm A fel pe bai at ddibenion deddfwriaeth treth incwm Aelod-wladwriaeth arall, nad yw'n codi yn yr Aelod-wladwriaeth honno; neu
In an academic year immediately following one in which the Welsh Ministers have ascertained the residual income of A under sub-paragraph (3) or where applicable under sub-paragraph (4) and the Welsh Ministers are satisfied that the residual income of A in the current financial year is likely to be not more than 85 per cent of the sterling value of A's residual income in the preceding financial year, the Welsh Ministers must ascertain A's residual income for the preceding financial year.
mae incwm trethadwy A at ddibenion yr Atodlen hon yn cael ei gyfrifiannu fel pe bai'r incwm o dan yr is-baragraff hwn yn rhan o incwm A at ddibenion y Deddfau Treth Incwm neu ddeddfwriaeth treth incwm Aelod-wladwriaeth arall, yn ôl fel y digwydd.
Where A satisfies the Welsh Ministers that A's income is wholly or mainly derived from the profits of a business or profession carried on by A, then any reference in this Schedule to a prior financial year means the earliest period of twelve months which ends after the start of the prior financial year and in respect of which accounts are kept relating to that business or profession.
Os cyfrifiennir incwm A fel pe bai at ddibenion deddfwriaeth treth incwm Aelod-wladwriaeth arall, rhaid ei gyfrifiannu o dan ddarpariaethau'r Atodlen hon yn arian cyfredol yr Aelod-wladwriaeth honno, ac incwm A at ddibenion yr Atodlen hon fydd gwerth sterling yr incwm hwnnw wedi ei bennu yn unol â'r gyfradd ar gyfer y mis y mae diwrnod olaf y flwyddyn ariannol o dan sylw yn digwydd ynddo, fel y'i cyhoeddwyd gan y Swyddfa Ystadegau Gwladol.
Where A is in receipt of any income which does not form part of A's income for the purposes of the Income Tax Acts or the income tax legislation of another Member State by reason only that -
Os bydd farw un o rieni'r myfyriwr cymwys naill ai cyn neu yn ystod y flwyddyn berthnasol a bod incwm y rhiant hwnnw wedi ei gymryd i ystyriaeth er mwyn pennu incwm yr aelwyd neu y byddai wedi ei gymryd i ystyriaeth felly, mae incwm yr aelwyd -
A is not resident or domiciled in the United Kingdom, or where A's income is computed as for the purposes of the income tax legislation of another Member State, not so resident or domiciled in that Member State;
os yw'r rhiant yn marw cyn y flwyddyn berthnasol, yn cael ei bennu drwy gyfeirio at incwm y rhiant sydd wedi goroesi; neu
the income does not arise in the United Kingdom, or where A's income is computed as for the purposes of the income tax legislation of another Member State, does not arise in that Member State; or
os yw'r rhiant yn marw yn ystod y flwyddyn berthnasol, yn gyfanswm y canlynol -
the income arises from an office, service or employment, income from which is exempt from tax in pursuance of any legislation,
y gyfran briodol o incwm yr aelwyd a bennir drwy gyfeirio at incwm y ddau riant, sef y gyfran mewn perthynas â'r rhan honno o'r flwyddyn berthnasol pan oedd y ddau riant yn fyw; a
A's taxable income for the purposes of this Schedule is computed as though the income under this sub-paragraph were part of A's income for the purposes of the Income Tax Acts or the income tax legislation of another Member State, as the case may be.
y gyfran briodol o incwm yr aelwyd a bennir dryw gyfeirio at incwm y rhiant sydd wedi goroesi, sef y gyfran mewn perthynas â'r rhan honno o'r flwyddyn berthnasol sy'n weddill ar ôl i'r rhiant arall farw.
Where A's income is computed as for the purposes of the income tax legislation of another Member State, it is computed under the provisions of this Schedule in the currency of that Member State and A's income for the purposes of this Schedule is the sterling value of that income determined in accordance with the rate for the month in which the last day of the financial year in question falls, as published by the Office for National Statistics.
Os yw Gweinidogion Cymru yn penderfynu bod y rhieni wedi gwahanu drwy gydol y flwyddyn berthnasol, mae incwm yr aelwyd yn cael ei bennu drwy gyfeirio at incwm pa un bynnag o'r rhieni y mae Gweinidogion Cymru yn credu mai ef yw'r mwyaf priodol o dan yr amgylchiadau.
Where one of the eligible student's parents dies either before or during the relevant year and that parent's income has been or would be taken into account for the purpose of determining the household income, the household income is -
Os yw Gweinidogion Cymru yn penderfynu bod y rhieni'n gwahanu yn ystod y flwyddyn berthnasol, mae incwm yr aelwyd yn cael ei bennu drwy gyfeirio at gyfanswm y canlynol -
where the parent dies before the relevant year, determined by reference to the income of the surviving parent; or
y gyfran briodol o incwm yr aelwyd a bennir yn unol ag is-baragraff (10), sef y gyfran mewn perthynas â'r rhan honno o'r flwyddyn berthnasol pan fydd y rhieni ar wahân; a
where the parent dies during the relevant year, the aggregate of -
y gyfran briodol o incwm yr aelwyd a bennir fel arall mewn perthynas â gweddill y flwyddyn berthnasol.
the appropriate proportion of the household income determined by reference to the income of the surviving parent, being the proportion in respect of that part of the relevant year remaining after the death of the other parent.
6. - (1) Yn ddarostyngedig i is-baragraffau (2), (3) a (4) o'r paragraff hwn, mae incwm partner myfyriwr cymwys yn cael ei bennu yn unol â pharagraff 5 (a chan eithrio is-baragraffau (9), (10) ac (11) o baragraff 5), gan ddehongli cyfeiriadau at y rhiant fel pe baent yn gyfeiriadau at bartner y myfyriwr cymwys.
Where the Welsh Ministers determine that the parents are separated for the duration of the relevant year, the household income is determined by reference to the income of whichever parent the Welsh Ministers consider the more appropriate under the circumstances.
Os yw Gweinidogion Cymru yn penderfynu bod y myfyriwr cymwys a'i bartner wedi gwahanu drwy gydol y flwyddyn berthnasol, nid yw incwm y partner yn cael ei gymryd i ystyriaeth wrth bennu incwm yr aelwyd.
Where the Welsh Ministers determine that the parents have separated in the course of the relevant year, the household income is determined by reference to the aggregate of -
Os yw Gweinidogion Cymru yn penderfynu bod y myfyriwr cymwys a phartner y myfyriwr cymwys wedi gwahanu yn ystod y flwyddyn berthnasol, pennir incwm y partner drwy gyfeirio at ei incwm o dan is-baragraff (1) wedi ei rannu â hanner cant a dau a'i luosi â'r nifer o wythnosau cyflawn yn y flwyddyn berthnasol y mae Gweinidogion Cymru yn penderfynu bod y myfyriwr cymwys a'i bartner heb wahanu.
the appropriate proportion of the household income determined in accordance with sub-paragraph (10), being the proportion in respect of that part of the relevant year during which the parents are separated; and
Os oes gan fyfyriwr cymwys fwy nag un partner mewn unrhyw un flwyddyn academaidd, mae darpariaethau'r paragraff hwn yn gymwys mewn perthynas â phob un.
the appropriate proportion of the household income determined otherwise in respect of the remainder of the relevant year.
Cyfrifo incwm gweddilliol partner rhiant
Where the Welsh Ministers determine that the eligible student and the eligible student's partner are separated for the duration of the relevant year, the partner's income is not taken into account in determining the household income.
8. - (1) Mae'r cyfraniad sy'n daladwy mewn perthynas â myfyriwr cymwys o dan yr hen drefn nad yw'n fyfyriwr cymwys annibynnol, neu fyfyriwr cymwys o dan yr hen drefn sy'n fyfyriwr cymwys annibynnol ac iddo bartner, fel a ganlyn -