Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 67

Amendment to regulation-making powers

Section 67 of Schedule 23 amends the Tax Collection and Management (Wales) Act 2016 to add a further section to the list of provisions under which Welsh Ministers may make regulations subject to the affirmative procedure.

• This paragraph amends section 189 of the Tax Collection and Management (Wales) Act 2016, which governs how regulations under that Act are made.
• It updates subsection (2) of section 189 by adding a reference to section 122(5) to the existing list of provisions.
• Section 122(5) relates to regulations concerning the enquiry and amendment process for tax returns, meaning any regulations made under that power must follow the affirmative procedure.
• The affirmative procedure requires that draft regulations be approved by the Senedd before they can come into force, providing an additional layer of parliamentary scrutiny.