Ond mae’r sefyllfa’n wahanol erbyn hyn. Ar un llaw, mae rhai o’r risgiau a nodwyd yn y cynllun ar gyfer ymadael heb gytundeb wedi eu lliniaru gan y Cytundeb Ymadael ac ar y llaw arall, mae rhai o’r risgiau wedi gwaethygu yn sgil y pandemig. Wrth i’r negodiadau fynd rhagddynt, mae wedi dod yn gliriach y bydd rhwystrau newydd sylweddol i fasnachu a chydweithredu â’r UE o 1 Ionawr 2021, hyd yn oed os llwyddir i gael canlyniad wedi’i negodi.
The situation now, however, is different. On the one hand, some of the risks captured in that no deal planning have been mitigated by the Withdrawal Agreement and on the other, some of the risks have been intensified by the ongoing pandemic. As the negotiations progress, it has become clearer that even with a negotiated outcome, there will be significant new barriers to trade and co-operation with the EU from 1 January 2021.