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PART 1E+WNON-DOMESTIC RATING

ExemptionsE+W

9Powers to confer, vary and withdraw exemptionE+W

(1)The 1988 Act is amended as follows.

(2)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.

Commencement Information

I1S. 9 in force at 16.11.2024, see s. 23(2)(e)