3.14 The Act confers a regulation making power on the Welsh Ministers to enable them to modify the Welsh Tax Acts (and subordinate legislation made under them) in specific circumstances.
3.14 Mae'r Ddeddf yn rhoi pŵer i wneud rheoliadau i Weinidogion Cymru i'w galluogi i addasu Deddfau Trethi Cymru (ac is-ddeddfwriaeth a wneir oddi tanynt) mewn amgylchiadau penodol.