2.15 The Welsh Government has considered the positive and negative impacts of the Welsh Tax Acts (Power to Modify) Act and the processes that can be put in place to mitigate the negative impacts.
2.15 Mae Llywodraeth Cymru wedi ystyried effeithiau cadarnhaol a negyddol Deddf Deddfau Trethi Cymru (Pŵer i Addasu) a'r prosesau y gellir eu rhoi ar waith i liniaru'r effeithiau negyddol.