This guidance should be read in conjunction with Chapter 3, Part 3 of TCMA, guidance on which can be found at TCMA/1010-TCMA/1150.
Dylid darllen y canllawiau hyn ar y cyd â Phennod 3, Rhan 3 o DCRhT, ac mae canllawiau i’w gweld yn DCRhT/1010 - DCRhT/1150.