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

2 Regulations under section 1: supplementary

(1) Regulations under section 1 may (among other things)—

(a) impose landfill disposals tax or land transaction tax;

(b) impose or extend a liability to a penalt‍y.

(2) Regulations under section 1 may also (among other things) make provision that has retrospective effect, as long as—

(a) the provision does not retrospectively impose or extend a liability to a penalty;

(b) where the provision retrospectively creates any liability to land transaction tax or landfill disposals tax, or to an increased amount of either of those taxes—

(i) the Welsh Ministers have made an oral statement to Senedd Cymru, or have laid a written statement before it, indicating their intention to make such provision, and

(ii) the provision does not have effect in relation to any period before the statement was made or laid;

(c) where the provision retrospectively withdraws an entitlement to a tax credit (within the meaning of section 96 of the Landfill Disposals Tax (Wales) Act 2017 (anaw 3)), or reduces such an entitlement—

(i) the Welsh Ministers have made an oral statement to Senedd Cymru, or have laid a written statement before it, indicating their intention to make such provision, and

(ii) the provision does not have effect in relation to any period before the statement was made or laid.

(3) Regulations under section 1 may also (among other things)—

(a) make different provision for different purposes;

(b) make incidental, supplementary, consequential, transitional, transitory or saving provision.

(4) Regulations under section 1 may not modify—

(a) Part 2 of the Tax Collection and Management (Wales) Act 2016 (anaw 6) or regulations made under that Part (provisions about the Welsh Revenue Authority);

(b) regulations made under any of the following provisions of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) (regulations specifying tax bands and tax rates for land transaction tax)—

(i) section 24(1);

(ii) paragraph 27(4) of Schedule 6;

(iii) paragraph 28(1) of that Schedule;

(c) regulations made under any of the following provisions of the Landfill Disposals Tax (Wales) Act 2017 (anaw 3) (regulations specifying tax rates for landfill disposals tax)—

(i) section 14(3);

(ii) section 14(6);

(iii) section 46(4).

(5) Regulations under section 1 may not make any provision relating to the investigation of criminal offences.

(6) Regulations under section 1 may not alter any procedure of Senedd Cymru relating to the making of a statutory instrument under any provision of those Acts.

(7) The power conferred by section 1 does not affect, and is not affected by, any other power of the Welsh Ministers under the Welsh Tax Acts.