If, exceptionally, the matter cannot be resolved there, it will be brought to the Joint Exchequer Committee for discussion and agreement by Ministers, whose joint decision will be final.
Os na ellir, mewn achos eithriadol, ddatrys y mater yna, caiff ei gyflwyno i Gyd-bwyllgor y Trysorlysoedd er mwyn i Weinidogion, y bydd eu penderfyniad ar y cyd yn derfynol, ei drafod a chytuno arno.