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

Section 7 – Expiry of the power under section 1

35.Section 7(1) provides that the power to make regulations in section 1 expires five years after the date that the Act comes into force, unless the Welsh Ministers make regulations under section 7(2) to extend that period for a further period up to a maximum end date of 30 April 2031.

36.The power in section 7(2) may be exercised only once (section 7(4)).

37.A statutory instrument containing regulations under that power must be made under the draft affirmative procedure.

38.Section 7(5) provides that the regulations, cannot be laid in draft before the conclusions of the review set out in section 6 have been published, and that the Senedd cannot approve the regulations after the initial five-year period has ended.

39.Section 7(6) provides that regulations made under section 1, before the expiry of that power, continue in force following its expiry.

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