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

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This is the original version (as it was originally enacted).

7Expiry of the power under section 1

This section has no associated Explanatory Notes

(1)The power under section 1 expires at the end of the period of 5 years beginning with the day on which this Act comes into force, except so far as provided otherwise under this section.

(2)The Welsh Ministers may, by regulations, provide that the power under section 1—

(a)is not to expire at the end of the period mentioned in subsection (1), but

(b)is to continue in force for a further period,‍ ending no later than 30 April 2031, specified in the regulations.

(3)The power to make regulations under subsection (2)—

(a)is exercisable once only, and

(b)is exercisable by statutory instrument.

(4)A statutory instrument containing regulations under subsection (2) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru.

(5)A draft of the instrument—

(a)may not be laid before Senedd Cymru before the conclusions of the review under section 6 have been published, and

(b)may not be approved by a resolution of Senedd Cymru after the end of the period mentioned in subsection (1).

(6)The expiry of the power under section 1 does not affect the continuation in force of any regulations made under that power before its expiry.

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