Y ffactorau allweddol hyn sy'n llunio sylfaen ein gwaith manwl ar reoliadau a Chod cymhwystra.  Fel imi ddweud, rhaid i hynny fod yn rhan o fframwaith cyffredinol y system newydd.
It is these key factors that provide the basis for our detailed work on the eligibility regulations and Code. As I have said that must be within the overall framework of the new system.