Ben Cottam (Business) outlined small business concerns over the lack of detail, complexity and additional costs presented by the Bill at a time when companies were already struggling.
Amlinellodd Ben Cottam (Busnes) bryderon busnesau bach ynghylch diffyg manylion, cymhlethdod a chostau ychwanegol a gyflwynir gan y Bil ar adeg pan oedd cwmnïau eisoes yn ei chael hi'n anodd.