Regulations are required to give effect to this anti-avoidance framework, by defining the specific arrangements that are to be treated as artificial and counteracted.
Mae gofyn cael rheoliadau i roi effaith i’r fframwaith gwrthweithio osgoi hwn, drwy ddiffinio’r trefniadau penodol sydd i’w trin fel rhai artiffisial ac sydd i’w gwrthweithio.