If one of the exclusions applies, the rates and bands that apply are those that would have been in force had the rejected regulations not been made.
Os bydd un o’r eithriadau’n gymwys, y cyfraddau a’r bandiau sy’n gymwys yw’r rhai a fyddai wedi bod mewn grym pe na bai’r rheoliadau a wrthodir wedi’u gwneud.