A separate impact assessment, including estimated costings, will be completed when the power is used to make regulations to effect changes to the Welsh Tax Acts.
Bydd asesiad effaith ar wahân, gan gynnwys costau amcangyfrifedig, yn cael ei gwblhau pan gaiff y pŵer ei ddefnyddio i wneud newidiadau i Ddeddfau Trethi Cymru.