Following consideration of the best value for money option, costs will be borne by WG and HMRC as set out at paras 4.2 and 4.3 below.
Ar ôl ystyried yr opsiwn gwerth gorau am arian, Llywodraeth Cymru a CThEM fydd yn dwyn y costau fel y’i nodir ym mharagraff 4.2 a 4.3 isod.