Rydym wedi egluro'r newidiadau yr ydym wedi'u gwneud, sut y gellir gweithredu'r rhain a'r trefniadau pontio yr ydym wedi'u rhoi ar waith i helpu i liniaru effaith y gofynion ychwanegol ar ddarparwyr.
We have explained the changes we have made, how these can be implemented and the transitional arrangements we have put in place to help mitigate the impact of the additional requirements on providers.