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Tax Collection and Management (Wales) Act 2016
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189Regulations
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(1)Any power to make regulations under this Act—
(a)is exercisable by statutory instrument, and
(b)includes power to make different provision for different purposes.
(2)A statutory instrument containing regulations under section 18(2), 156 or 172(7) (whether alone or with any other provision) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.
(3)Any other statutory instrument containing regulations under this Act is subject to annulment in pursuance of a resolution of the National Assembly for Wales.
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