Landfill Disposals Tax (Wales) Act 2017 section 73

Power to make regulations about penalties

Section 73 grants the Welsh Ministers a broad power to make regulations that can change or add to the penalty rules set out in the Act.

• Regulations may introduce further or different rules about the amounts of penalties imposed under the penalties chapter of the Act.
• Regulations may also change or supplement the procedure used to assess those penalties.
• These regulation-making powers are wide enough to amend the Act itself.
• This provides flexibility to update penalty amounts and assessment processes without requiring a new Act of the Senedd.