However, the charities relief rules are to be read as though modified so as to provide for the relief to be available (see paragraph 42 of Schedule 7 LTTA).
Fodd bynnag, dylid darllen y rheolau ar gyfer rhyddhad elusennau fel petaent wedi’u diwygio er mwyn darparu ar gyfer gwneud y rhyddhad ar gael (gweler paragraff 42 Atodlen 7 DTTT).