It does not extend to partnerships or limited liability partnerships except as otherwise provided, for example, for group relief purposes a body corporate does include a limited liability partnership.
Heblaw am nodi materion a godir mewn trafodaethau, ni fydd y Grŵp yn gyfrifol am faterion gweithredol, er enghraifft materion sy’n ymwneud â chefnogi allforwyr.