Mae’r ymatebion wedi bod o gymorth arbennig wrth dynnu sylw at feysydd lle y bydd yn bwysig cadw cysondeb â’r trefniadau yng ngweddill y DU; a lle bo  cyfleoedd i wneud newidiadau i adlewyrchu amgylchiadau ac anghenion Cymru’n well.
I have found the responses particularly helpful in highlighting areas where it will be important to maintain consistency with arrangements in the rest of the UK; and where there are opportunities for making changes to better reflect Welsh circumstances and needs.