A statutory bar on the WRA counteracting an arrangement, where it unreasonably considers that the arrangement is caught by the GAAR is unnecessary.
Nid oes angen gwaharddiad statudol ar yr Awdurdod Cyllid rhag gwrthweithio trefniant, lle mae o'r farn afresymol fod yr angen i'r trefniant gael ei ddal gan y GAAR.