O'r herwydd, ni all Llywodraeth Cymru na Llywodraeth yr Alban argymell bod eu deddfwriaethau yn rhoi eu caniatâd deddfwriaethol i'r Bil fel ag y mae. Mewn ymdrech i wneud y Bil yn dderbyniol o safbwynt datganoli, rydym ar y cyd â Llywodraeth yr Alban wedi datblygu diwygiadau y gobeithiwn eu gweld yn cael eu cyflwyno yn Nhŷ'r Cyffredin. Fe'u hatodir, ynghyd â nodiadau esboniadol. Fel y gwnaethom ei ddatgan ym Memorandwm Cydsyniad Deddfwriaethol y Bil Masnach a osodwyd ar 7 Rhagfyr, yn ein barn ni, dylid ystyried y cwestiwn a ddylid rhoi caniatâd deddfwriaethol neu beidio yng ngoleuni ymateb Llywodraeth y DU i'r diwygiadau hyn.
Hence the Scottish and Welsh Governments cannot recommend that our respective legislatures give their legislative consent to the Bill as it is currently drafted. In an effort to make the Bill acceptable in its approach to devolution, we have developed joint amendments with the Scottish Government, which we hope will be tabled in the House of Commons. These are attached along with the explanatory notes.  As we stated in the Trade Bill Legislative Consent Memorandum that was laid on 7 December our view is that the question of whether legislative consent should be given should be considered in the light of the UK Government’s response to these amendments.