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

4 Procedure for regulations under section 1

(1) The power to make regulations under section 1 is exercisable by statutory instrument.

(2) A statutory instrument containing regulations under section 1 may not be made unless—

(a) a draft of the instrument has been laid before, and approved by a resolution of Senedd Cymru, or

(b) the Welsh Ministers are of the opinion that, by reason of urgency, it is necessary to make the regulations without a draft of the instrument being so laid and approved.

(3) Subsections (4) to (8) apply to an instrument that is made without a draft of the instrument being laid before, and approved by a resolution of, Senedd Cymru.

(4) The instrument must be laid before Senedd Cymru.

(5) If the instrument is not approved by resolution of Senedd Cymru during the period of 60 days beginning with the day on which the instrument is made, the regulations contained in the instrument cease to have effect at the end of that period.

(6) But if—

(a) Senedd Cymru votes on a motion for a resolution to approve the instrument before the last day of that period, and

(b) the motion is not passed,

the regulations contained in the instrument cease to have effect at the end of the day on which the vote takes place.

(7) No motion may be moved in Senedd Cymru for a resolution to approve the instrument during the period of 28 days beginning with the day on which the instrument is made.

(8) In calculating the‍ periods mentioned in subsections (5), (6) and (7), no account is to be taken of any time during which Senedd Cymru is—

(a) dissolved, or

(b) in recess for more than 4 days.