However, if any arrangement entered into before the date that the GAAR rules came into force are indicative that the arrangements were not artificial then those arrangements are not to be ignored.
Fodd bynnag, os bydd unrhyw drefniant a wnaed cyn y dyddiad y daeth rheolau’r GAAR i rym yn awgrymu nad oedd y trefniadau'n artiffisial, yna ni ddylid anwybyddu'r trefniadau hynny.