However, as the 2 companies are grouped (they are both 75% subsidiaries of a third company C Ltd), these special rules apply.
Fodd bynnag, gan fod y ddau gwmni wedi’u grwpio (maent ill dau yn is-gwmni 75% i drydydd cwmni, C Cyf), mae’r rheolau arbennig hyn yn berthnasol.