‘company’ means a body corporate (this will include a limited liability partnership but the group relief rules apply to limited liability partnerships in very specific ways).
At ddibenion y ddarpariaeth hon, mae "cwmni lle mae gan o leiaf rai aelodau atebolrwydd diderfyn am ddyled y cwmni" yn cyfeirio'n benodol at y mathau canlynol o gwmni: