That review must include an assessment of any alternative legislative mechanisms for making changes to the Welsh Tax Acts and regulations made under those Acts.
Rhaid i’r adolygiad hwnnw gynnwys asesiad o unrhyw fecanweithiau deddfwriaethol amgen ar gyfer gwneud newidiadau i Ddeddfau Trethi Cymru ac i reoliadau a wneir o dan y Deddfau hynny.