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This is the original version (as it was originally enacted).

5Regulations ceasing to have effect: supplementary

This section has no associated Explanatory Notes

(1)This section applies where regulations cease to have effect as a result of section 4(5) or (6).

(2)Any liability to land transaction tax or landfill disposals tax, or to an increased amount of either of those taxes, that would not have arisen but for the regulations is to be treated as never having arisen.

(3)Any withdrawal of an entitlement to a tax credit (within the meaning of section 96 of the Landfill Disposals Tax (Wales) Act 2017 (anaw 3)), or reduction in such an entitlement, that would not have occurred but for the regulations is to be treated as never having occurred.

(4)Any liability to a penalty under any of the Welsh Tax Acts or regulations made under any of those Acts, or to an increased amount of such a penalty—

(a)that arose before the regulations ceased to have effect, but

(b)that would not have arisen but for the regulations,

is to be treated as never having arisen.

(5)The validity of anything previously done under or in reliance on the regulations is not affected by the fact that the regulations have ceased to have effect.

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