Mae adran 8(1) o Ddeddf 1982 yn rhoi pŵer i’r Ysgrifennydd Gwladol (“YG”) ddarparu cymorth ariannol at ddibenion penodedig amrywiol. Trosglwyddwyd y pŵer hwn i Gynulliad Cenedlaethol Cymru, yn gydredol â’r YG, gan Orchymyn Cynulliad Cenedlaethol Cymru (Trosglwyddo Swyddogaethau) 1999 ac yna i Weinidogion Cymru yn rhinwedd paragraff 30 o Atodlen 11 i Ddeddf Llywodraeth Cymru 2006 (“Deddf 2006”). Adlewyrchir hyn yn Atodlen 3A i Ddeddf 2006 a fewnosodwyd gan Ddeddf Cymru 2017.
Section 8(1) of the IDA is a power for the Secretary of State (“SoS”) to provide financial assistance for a variety of specified purposes.  This power was transferred to the National Assembly for Wales, concurrently with the SoS, by the National Assembly for Wales (Transfer of Functions) Order 1999 and subsequently to the WMs by virtue of paragraph 30 of Schedule 11 to the Government of Wales Act 2006 (“GOWA”).  This is reflected in Schedule 3A to GOWA as inserted by the Wales Act 2017.