For example, if the Welsh Government sets a different additional rate of income tax (Footnote 3), it may encourage people to move across the border thereby affecting the UK government’s revenues.
Er enghraifft, os bydd Llywodraeth Cymru yn gosod cyfradd treth incwm ychwanegol wahanol (Troednodyn 3), gallai hynny gymell pobl i symud ar draws y ffin gan greu effaith ar refeniw llywodraeth y DU.