Tax Collection and Management (Wales) Act 2016 section 188

Power to make consequential etc. provision

Section 188 grants the Welsh Ministers a broad power to make additional regulations that are needed as a consequence of, or in connection with, the Tax Collection and Management (Wales) Act 2016.

• The Welsh Ministers may make regulations containing incidental, consequential or supplemental provisions related to the Act.
• This power applies where the Welsh Ministers consider such regulations appropriate for the purposes of, or in connection with, the Act.
• Such regulations may amend, revoke or repeal any existing legislation, including provisions within the Act itself.
• This is a wide-ranging enabling power that allows the law to be kept up to date and internally consistent as the Welsh tax framework develops.