On the day that previous arrangement was entered into, Y had a qualifying connection with L (or a person providing services relating to non-domestic rating).
Ar y diwrnod yr ymrwymwyd i’r trefniant blaenorol hwnnw, roedd gan Y gysylltiad cymwys ag L (neu â pherson sy’n darparu gwasanaethau sy’n ymwneud ag ardrethu annomestig).