I recognise that the publication of new guidance may have impacts on the processing of planning applications so there will be a transitional period for the implementation of the TAN.
Rwy'n cydnabod y gall cyhoeddi canllawiau newydd effeithio ar y gwaith o brosesu ceisiadau cynllunio felly bydd cyfnod pontio ar gyfer gweithredu'r TAN.