Further changes will also be made to the statutory guidance, to reflect the final form of the regulations and in response to suggestions made during the 2023 consultation.
Bydd newidiadau eraill yn cael eu gwneud i'r canllawiau statudol er mwyn adlewyrchu ffurf derfynol y rheoliadau ac mewn ymateb i awgrymiadau a gafodd eu gwneud yn ystod ymgynghoriad 2023.