In Schedule 5, after paragraph 20 insert—

“Powers to confer, vary and withdraw exemption: Wales

20A

(1)

The Welsh Ministers may by regulations, for the purpose in sub-paragraph (2)—

(a)

insert provision in relation to Wales into this Schedule;

(b)

amend, revoke or repeal, in relation to Wales—

(i)

any provision inserted into this Schedule under paragraph (a);

(ii)

any other provision in this Schedule.

(2)

The purpose is to confer, vary or withdraw an exemption from the chargeable amount for a chargeable day.”