a partnership or unincorporated body: each partner or member is liable for all the obligations of the partnership or unincorporated body in relation to LDTA (see LDTA/3180); and,
partneriaeth neu gorff anghorfforedig: mae pob partner neu aelod yn atebol am holl rwymedigaethau'r bartneriaeth neu'r corff anghorfforedig mewn perthynas â DTGT (gweler DTGT/3180); a