The commissions, which gained cross-party support within the National Assembly for Wales, demonstrated the value of taking a considered approach to fiscal devolution within the UK.
Dangosodd y ddau gomisiwn hyn, a gafodd gefnogaeth drawsbleidiol yng Nghynulliad Cenedlaethol Cymru, werth mabwysiadu ymagwedd gytbwys tuag at ddatganoli cyllidol o fewn y DU.