‘Bond assets’, ‘bond-holder’, ‘bond-issuer’ and ‘capital have the meaning given in section 564G of the Income Tax Act 2007.
Mae 'asedau bond', 'deiliad bond', 'dyroddwr bond' a 'chyfalaf' yn golygu’r ystyron a roddir yn adran 564G o Ddeddf Treth Incwm 2007.