Both parties must inform the other immediately if any issue arises relating to business continuity in respect of the administration and collection of Welsh rates of income tax.
Mae’n rhaid i’r naill barti hysbysu’r llall ar unwaith os bydd unrhyw fater yn codi mewn perthynas â pharhad busnes o ran gweinyddu a chasglu cyfraddau treth incwm Cymru.