For example, it is unlikely that if the Welsh Government were to consider the introduction of a new surcharge that this could be fully achieved through the existing suite of regulation-making powers.
Er enghraifft, pe bai Llywodraeth Cymru yn ystyried cyflwyno gordal newydd, mae'n annhebygol y gellid cyflawni hyn yn llawn drwy'r set bresennol o bwerau gwneud rheoliadau.