The original TAN was suspended whilst this work was undertaken, however the decision to amend the TAN and re-consult has had an inevitable impact on its timeline for the coming into force.
Cafodd y TAN gwreiddiol ei atal tra bod y gwaith hwn yn mynd rhagddo, ond mae'r penderfyniad i ddiwygio'r TAN ac ailymgynghori wedi cael effaith anochel ar ei linell amser ar gyfer dod i rym.