HMRC and the Welsh Government need to inform the other as soon as possible of any circumstances which might lead to the need for an alteration to the obligations of either party under this Agreement.
Mae angen i CThEF a Llywodraeth Cymru hysbysu ei gilydd cyn gynted â phosibl am unrhyw amgylchiadau a allai olygu bod angen newid rhwymedigaethau’r naill barti neu’r llall o dan y Cytundeb hwn.