establishment charges and overheads during design and construction, legal costs, or costs incurred in obtaining statutory planning approval for any part of the project;
lle mae taliadau staffio a gorbenion yn ystod y cam dylunio ac adeiladu, costau cyfreithiol neu gostau yr aed iddynt er mwyn cael cymeradwyaeth gynllunio statudol ar gyfer unrhyw ran o'r prosiect;