From then on, the accounting period will be each subsequent period of 3 months (see LDTA/5020 on varying accounting periods for the exception to this rule).
O hynny ymlaen, y cyfnod cyfrifyddu fydd pob cyfnod dilynol o 3 mis (gweler DTGT/5020 ar gyfnodau cyfrifyddu amrywiol am yr eithriad i’r rheol hon).