Landfill Disposals Tax (Wales) Act 2017

94 Regulations under this Act: general

(1) Regulations under this Act are to be made by the Welsh Ministers.

(2) A power to make regulations under this Act—

(a) is exercisable by statutory instrument;

(b) includes power to make different provision for different purposes.

(3) A statutory instrument containing only regulations within subsection (4) is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

(4) Regulations are within this subsection if they are—

(a) regulations made under section 16(3) (maximum percentage of non-qualifying materials to be contained in a qualifying mixture of materials),

(b) regulations made under section 41(9) (contents of landfill invoice), or

(c) regulations made under section 93 which meet the condition in subsection (5).

(5) The condition is that the Welsh Ministers are satisfied that the regulations do not make any provision that may—

(a) cause the amount of tax chargeable on a taxable disposal to be greater than the amount that would otherwise be chargeable on the disposal, or

(b) cause tax to be chargeable where no tax would otherwise be chargeable.

(6) Any other statutory instrument containing regulations under this Act, other than one to which section 95 applies, 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.