Similarly, entities that were not caught by the definition in the previous legislation are not intended to be caught by the new definition, unless their circumstances have changed.
Yn yr un modd, ni fwriedir i endidau nad oeddynt yn dod o fewn cwmpas y diffiniad yn y ddeddfwriaeth cynt fod o fewn cwmpas y diffiniad newydd chwaith, oni bai bod eu hamgylchiadau wedi newid.