As the remainder of the legislation is applied there may be some small changes required to this guidance to ensure the guidance fully reflects the provisions.
Wrth i weddill y ddeddfwriaeth gael ei rhoi ar waith, efallai y bydd angen gwneud rhywfaint o fân newidiadau i’r canllawiau hyn er mwyn sicrhau bod y canllawiau’n adlewyrchu’r darpariaethau’n llawn.