Furthermore, the Policy Statement on the use of the power by the Welsh Ministers retrospectively has also been prepared in collaboration and consultation with tax expert stakeholders.
Ar ben hynny, mae'r Datganiad Polisi ar ddefnyddio'r pŵer gan Weinidogion Cymru yn ôl-weithredol hefyd wedi'i lunio drwy gydweithio ac ymgynghori â rhanddeiliaid sy'n arbenigo ar drethi.