161.Mae adran 88 yn darparu pan fo:
gwarediad trethadwy yn cael ei wneud ar safle tirlenwi awdurdodedig,
contract yn ei le sy’n darparu ar gyfer gwneud taliad am y gwarediad hwnnw, ac
y dreth sydd i’w chodi ar y gwarediad hwnnw yn newid o ganlyniad i ddeddfiad sy’n ymwneud â TGT,
bod y taliad o dan y contract ar gyfer y gwarediad hwnnw i’w addasu i adlewyrchu’r newid yn y dreth sydd i’w chodi ar y gwarediad, oni bai bod y contract yn darparu fel arall.
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