Section 44 of the Act requires the Welsh Ministers to issue guidance which must include factors to be taken into account in deciding whether one group of customers should subsidise another.
Mae adran 144B o Ddeddf 2014 yn cynnwys gofyniad i Weinidogion Cymru ymgynghori ag ‘unrhyw bersonau sy’n briodol yn eu barn hwy’ cyn gwneud rheoliadau o dan yr adran honno.