397.Mae adran 148 yn ei gwneud yn ofynnol i ddatganiad polisi a ddyroddir o dan adran 147 esbonio sut y mae polisi’r awdurdod lleol yn wahanol i’r gofyniad yn y cod, pam y mae’n cynnig gwneud pethau yn wahanol a pha bryd y bydd y polisi sydd yn y datganiad yn cael effaith. Mae’r adran hefyd yn pennu bod rhaid i’r datganiadau gael eu cyhoeddi a rhaid i gopïau gael eu hanfon at Weinidogion Cymru.
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