These notes refer to the Welsh Tax Acts etc. (Power to Modify) Act 2022 (asc 2)
which received Royal Assent on 8 September 2022
15.
Section 2(3)(b) allows the regulations made using the power in section 1 to make incidental, consequential, supplementary etc. provision.
16.
Sections 2(1) to 2(3) are not an exhaustive list of what regulations made using the power in section 1 may do.
17.
Section 2(4)(a) prevents the power in section 1 from being used to modify Part 2 of the Tax Collection and Management (Wales) Act 2016. Those provisions relate primarily to the creation of the Welsh Revenue Authority and its governance.
18.
Section 2(4)(b) and (c) prevent the regulation-making power in section 1 from being used to modify regulations setting rates and bands for land transaction tax or tax rates for landfill disposals. The Welsh Ministers already have the power to modify those tax rates and bands by means of regulations, which are subject to the made affirmative procedure.
19.}
Section 2(5) prohibits regulations made under section 1 from making provision that relates to the investigation of criminal offences.
20.
Section 2(6) prohibits regulations made under section 1 from altering any Senedd procedure for making statutory instruments under the Welsh Tax Acts. For example, regulation making powers subject to the draft affirmative procedure within the Welsh Tax Acts cannot be changed to be made subject to the made affirmative procedure.
21.
Section 2(7) provides that the regulation-making power in section 1 does not affect any other power the Welsh Ministers already have to make regulations in the Welsh Tax Acts. Equally, the power in section 1 is not affected by the ability of the Welsh Ministers to make regulations using existing powers in the Welsh Tax Acts.
Section 3 – Policy statement: regulations under Section 1 which have retrospective effect
22.
Section 3(1) places a duty on the Welsh Ministers to publish a statement on their policy with respect to the exercise of the power to make regulations that have retrospective effect.
23.
Section 3(2) provides that the statement must be published before the end of the period of three months beginning with the date the Act receives Royal Assent.
24.
Section 3(3) allows the Welsh Ministers to revise their statement of policy. If they do so, this revised statement must be published.
Section 4 – Procedure for regulations under section 1
25.
Section 4(1) provides that the power to make regulations under section 1 is exercisable by statutory instrument.
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