As set out in paragraph 8.7 of the Regulatory Impact Assessment, the costs of not being able to halt avoidance activity as quickly as possible will depend on the activity targeted.
Fel y nodir ym mharagraff 8.7 o'r Asesiad Effaith Rheoleiddiol, bydd costau methu â gallu atal gweithgarwch osgoi trethi cyn gynted â phosibl yn dibynnu ar y gweithgarwch a dargedir.