3.11 Some respondents considered that denying relief for some of the transactions related to a forward funding arrangement may have the unintended consequence of deterring investment.
3.11 Roedd rhai ymatebwyr o'r farn y gallai gwrthod rhoi rhyddhad ar gyfer rhai o'r trafodiadau sy'n ymwneud â threfniant blaengyllido, atal buddsoddi, a hynny'n anfwriadol.