http://www.legislation.gov.uk/wsi/2018/285/signature/madeThe Tax Collection and Management (Wales) Act 2016 (Consequential and Supplemental Provisions) Regulations 2018enKing's Printer of Acts of Parliament2019-05-22TAXES, WALESThese Regulations are made under section 188 of the Tax Collection and Management (Wales) Act 2016 (“the Act”).Mark DrakefordCabinet Secretary for Finance, one of the Welsh Ministers26 February 2018