This means that Welsh taxpayers are able to claim the relief as early as possible (although Senedd approval is still required for the regulations to have permanent effect).
Mae hyn yn golygu bod trethdalwyr Cymru yn gallu hawlio'r rhyddhad cyn gynted â phosibl (er bod angen cymeradwyaeth y Senedd o hyd er mwyn i'r rheoliadau gael effaith barhaol).