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

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

22.Section 3(1) places a duty on the Welsh Ministers to publish a statement on their policy with respect to the exercise of the power to make regulations that have retrospective effect.

23.Section 3(2) provides that the statement must be published before the end of the period of three months beginning with the date the Act receives Royal Assent.

24.Section 3(3) allows the Welsh Ministers to revise their statement of policy. If they do so, this revised statement must be published.

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