Yn olaf, rydym wedi dileu cyfeiriadau diangen at bobl o dan 65 oed o ran lwfans personol pensiynwyr. Bydd hyn yestyn y gyfradd uwch o lwfans personol i bob pensiynwr yng Nghymru.
Finally, we have removed redundant references to persons under 65 in respect of the personal allowance of pensioners. This will extend the higher rate of personal allowance to all pensioners in Wales.