Tax Collection and Management (Wales) Act 2016 section 189

Regulations

Section 189 explains how regulation-making powers under this Act are exercised and which parliamentary procedures apply to different types of regulations.

• All regulations made under this Act must be made by statutory instrument and may include different rules for different situations.
• Regulations dealing with permitted disclosures of taxpayer information, penalties for late payment of tax, general penalty powers, or appealable decisions require prior approval by the Senedd (National Assembly for Wales) in draft form before they can be made.
• All other regulations made under this Act are subject to the negative procedure, meaning they will automatically become law unless the Senedd passes a resolution to annul them.
• The distinction between the two procedures reflects the significance of the subject matter, with more sensitive topics requiring the higher level of parliamentary scrutiny.