A person is affiliated with another if the person is in a 'group undertaking', as defined in section 1161 (5) of that Act, with that person.
Mae person yn ymgysylltiedig â pherson arall os yw'r person mewn ymgymeriad grŵp, fel y'i diffiniwyd yn adran 1161 (5) o'r Ddeddf honno, â'r person hwnnw.