In order for the VOA to maintain the 2017 rating list to reflect the reinstatement of the practice prior to the Mazars decision, changes to primary legislation would be required.
Er mwyn i Asiantaeth y Swyddfa Brisio gynnal rhestr ardrethu 2017 i adlewyrchu adfer yr arfer cyn penderfyniad Mazars, byddai angen newidiadau i ddeddfwriaeth sylfaenol.