Schedule 2, paragraph 2(2) of the Act sets out the criteria that determine whether the person is ‘controlled’, all of which must be met in order for the exemption to apply.
Mae Atodlen 2, paragraff 2(2) o’r Ddeddf yn nodi’r meini prawf sy’n pennu a yw’r person yn ‘rheoledig’, y mae’n rhaid i bob un ohonynt gael eu bodloni er mwyn i’r esemptiad fod yn gymwys, sef: