The first reporting period begins on the day on which section 69 comes into force and ends on the following 31 March or 30 September, whichever is earlier.
Mae'r cyfnod adrodd cyntaf yn dechrau ar y diwrnod y daw adran 69 i rym ac yn gorffen ar 31 Mawrth neu 30 Medi sy'n dilyn, p'un bynnag a ddaw gyntaf.