For the purpose of reporting against compliance with section 68(2) (as required by regulation 39(2)(ca), day 1 is the day the invoice is received or, if later, day before the day
At ddibenion adrodd ar gydymffurfedd ag adran 68(2) (fel sy'n ofynnol gan reoliad 39(2)(ca), diwrnod 1 yw'r diwrnod y daw'r anfoneb i law neu, os yw'n ddiweddarach, y diwrnod cyn y diwrnod