Decisions affecting the predecessor taxes or on general points of law may also be capable of affecting the operation of the Welsh Tax Acts and their associated regulations.
Gall penderfyniadau sy’n effeithio ar y trethi rhagflaenol neu benderfyniadau ynghylch pwyntiau cyfreithiol cyffredinol hefyd effeithio ar weithrediad Deddfau Trethi Cymru a’u rheoliadau cysylltiedig.