This is because a person is taken to have control of a company if they exercise, or is entitled to acquire, direct or indirect control over the company's affairs.
Y rheswm am hyn yw oherwydd credir fod gan berson reolaeth dros gwmni os yw’n ymarfer, neu os oes ganddo hawl i gaffael, rheolaeth uniongyrchol neu anuniongyrchol dros faterion y cwmni.