in the case of contributions in kind in the form of unpaid work, the value of that work is determined by taking into account the verified time spent and the rate of remuneration for equivalent work.
yng nghyswllt cyfraniadau mewn nwyddau ar ffurf gwaith di-dâl, pennir gwerth y gwaith drwy ystyried yr oriau o waith a wiriwyd a’r gyfradd talu am waith cyfatebol.