has another permanent establishment (as defined for UK tax purposes in sections 1141 and 1142 of the Corporation Tax Act 2010) in the UK
mae ganddo sefydliad parhaol arall (fel y'i diffinnir at ddibenion treth y DU yn adrannau 1141 a 1142 o Ddeddf Treth Gorfforaeth 2010) yn y DU