In light of these amendments we have taken the decision to reconsult and we welcome your views both on the proposed changes to the guidance and on any other aspects of it.
Yng ngoleuni’r newidiadau hyn rydym wedi penderfynu ailymgynghori ac yn croesawu eich barn am y newidiadau a gynigir ar gyfer y canllaw ac am unrhyw agweddau arall arno.