Enabling the Welsh Ministers to halt avoidance activity as quickly as possible by providing further clarity and putting beyond doubt the intended application of the legislative provisions.
Galluogi Gweinidogion Cymru i atal gweithgarwch osgoi cyn gynted â phosibl drwy roi eglurhad pellach a dileu unrhyw amheuaeth am y bwriad i gymhwyso'r darpariaethau deddfwriaethol.