Any liability to pay tax, interest or penalties is the joint and several responsibility of every member of the partnership or unincorporated body at the time it is due.
Mae unrhyw rwymedigaeth i dalu treth, llog neu gosbau yn rhwymedigaeth unigol ac ar y cyd i bob aelod o'r bartneriaeth neu'r corff anghorfforedig ar y pryd mae'n ddyledus.