HMRC and the Welsh Government need to inform the other as soon as possible of any circumstances which might lead to the need for an alteration to the obligations of either party under this Agreement.
Efallai y bydd angen i Lywodraeth Cymru o bosibl ddiweddaru’r rheolau a’r amodau yng ngoleuni newidiadau i Ddeddf Llywodraeth Cymru 2006.