creating a single, unified and coherent system of devolved tribunals, a First-tier Tribunal for Wales, together with an upper appellate body for Wales to provide a uniform route of appeal;
creu un system unedig a chydlynol ar gyfer tribiwnlysoedd datganoledig, sef Tribiwnlys Haen Gyntaf i Gymru, ochr yn ochr â chorff apeliadol uwch i Gymru er mwyn darparu llwybr apelio unffurf;