costs for the construction, upgrade, acquisition, conservation or improvement of infrastructure, if at least 80% of either the time or the space capacity per year is used for cultural purposes
costau ar gyfer adeiladu, caffael, diogelu neu wella seilwaith, os defnyddir o leiaf 80% o naill ai ei amser neu gapasiti'r gofod y flwyddyn at ddibenion diwylliannol