where they are different, the differences have not arisen as part of a scheme or arrangement the main purpose (or one of the main purposes) of which, is the avoidance of liability to any duty or tax
lle maent yn wahanol, nad yw’r gwahaniaethau wedi codi fel rhan o drefniadau y mae osgoi atebolrwydd i dreth yn brif ddiben iddynt, neu’n un o’u prif ddibenion