The new rules are expected to have beneficial impact, in a narrow set of circumstances, without any disadvantageous impact to those taxpayers who use them, or to any others.
Disgwylir i'r rheolau gael effaith fuddiol, mewn nifer cyfyngedig o amgylchiadaur, heb unrhyw effaith anfanteisiol ar y trethdalwyr hynny sy'n eu defnyddio, nac ar unrhyw un arall.