Dydy'r dudalen rydych chi'n chwilio amdani ddim ar gael mwyach
Mae'r wybodaeth ar y dudalen hon wedi'i thynnu am ei bod wedi'i chyhoeddi ar gam.
This translation is no longer available. You can find the original version of this content at https://www.gov.uk/guidance/corporation-tax-research-and-development-tax-relief-for-small-and-medium-sized-enterprises