Part 2, Article 12 of the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996 as laid down by Statutory Instrument No 1880.
Rhan 2, Erthygl 12 o Orchymyn Awdurdodau Lleol (Contractio Allan o Swyddogaethau Treth, Casglu a Gorfodi) 1996 fel y'i nodir yn Offeryn Statudol Rhif 1880.