Welsh Tax Acts etc. (Power to Modify) Act 2022 Explanatory Notes

1. Introduction

2. Background and Summary of the Act

3. Commentary on Sections

   1. Section 1 – Power to amend the Welsh Tax Acts etc.

   2. Section 2 – Regulations under section 1: supplementary

   3. Section 3 – Policy statement: regulations under Section 1 which have retrospective effect

   4. Section 4 – Procedure for regulations under section 1

   5. Section 5 – Regulations ceasing to have effect: supplementary

   6. Section 6 – Review of operation and effect of this Act

   7. Section 7 – Expiry of the power under section 1

   8. Section 10 – Short title

4. Record of Proceedings in Senedd Cymru