Welsh Tax Acts etc. (Power to Modify) Act 2022
| Jurisdiction | Wales |
| Citation | 2022 asc 2 |
| Year | 2022 |
Welsh Tax Acts etc. (Power to Modify) Act 2022
2022 asc 2
An Act of Senedd Cymru to confer on the Welsh Ministers a power to modify the Welsh Tax Acts and regulations made under those Acts for specified purposes; and to make provision for connected purposes.
[08 September 2022]
Having been passed by Senedd Cymru and having received the assent of Her Majesty, it is enacted as follows:
1 Power to modify the Welsh Tax Acts etc.
(1) The Welsh Ministers may, by regulations, modify any of the Welsh Tax Acts and regulations made under any of those Acts if they consider that the modifications are necessary or appropriate for or in connection with any of the following purposes—
(a)
(a) ensuring that landfill disposals tax or land transaction tax is not imposed where to do so would be incompatible with any international obligations;
(b)
(b) protecting against tax avoidance in relation to landfill disposals tax or land transaction tax;
(c)
(c) responding to a change to a predecessor tax that affects, or may affect, the amounts paid into the Welsh Consolidated Fund under section 118(1) of the Government of Wales Act 2006 (c. 32);
(d)
(d) responding to a decision of a court or tribunal that affects, or may affect, the operation of any of the Welsh Tax Acts or regulations made under any of those Acts.
(2) But see section 2(4), (5) and (6) (restrictions on the power).
(3) In this Act, “” means—
(a)
(a) the Tax Collection and Management (Wales) Act 2016 (anaw 6);
(b)
(b) the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1);
(c)
(c) the Landfill Disposals Tax (Wales) Act 2017 (anaw 3).
(4) In this section—
“” (“ rhwymedigaethau rhyngwladol”) means any international obligations of the United Kingdom other than obligations to observe and implement the Convention rights (within the meaning of the Human Rights Act 1998 (c. 42));
“” (“ treth ragflaenol”) means—(a) stamp duty land tax;(b) landfill tax.
2 Regulations under section 1: supplementary
(1) Regulations under section 1 may (among other things)—
(a)
(a) impose landfill disposals tax or land transaction tax;
(b)
(b) impose or extend a liability to a penalty.
(2) Regulations under section 1 may also (among other things) make provision that has retrospective effect, as long as—
(a)
(a) the provision does not retrospectively impose or extend a liability to a penalty;
(b)
(b) where the provision retrospectively creates any liability to land transaction tax or landfill disposals tax, or to an increased amount of either of those taxes—
(i) the Welsh Ministers have made an oral statement to Senedd Cymru, or have laid a written statement before it, indicating their intention to make such provision, and
(ii) the provision does not have effect in relation to any period before the statement was made or laid;
(c)
(c) where the provision retrospectively withdraws an entitlement to a tax credit (within the meaning of section 96 of the Landfill Disposals Tax (Wales) Act 2017 (anaw 3)), or reduces such an entitlement—
(i) the Welsh Ministers have made an oral statement to Senedd Cymru, or have laid a written statement before it, indicating their intention to make such provision, and
(ii) the provision does not have effect in relation to any period before the statement was made or laid.
(3) Regulations under section 1 may also (among other things)—
(a)
(a) make different provision for different purposes;
(b)
(b) make incidental, supplementary, consequential, transitional, transitory or saving provision.
(4) Regulations under section 1 may not modify—
(a)
(a) Part 2 of the Tax Collection and Management (Wales) Act 2016 (anaw 6)or regulations made under that Part (provisions about the Welsh Revenue Authority);
(b)
(b) regulations made under any of the following provisions of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)(regulations specifying tax bands and tax rates for land transaction tax)—
(i) section 24(1);
(ii) paragraph 27(4) of Schedule 6;
(iii) paragraph 28(1) of that Schedule;
(c)
(c) regulations made under any of the following provisions of the Landfill Disposals Tax (Wales) Act 2017 (anaw 3)(regulations specifying tax rates for landfill disposals tax)—
(i) section 14(3);
(ii) section 14(6);
(iii) section 46(4).
(5) Regulations under section 1 may not make any provision relating to the investigation of criminal offences.
(6) Regulations under section 1 may not alter any procedure of Senedd Cymru relating to the making of a statutory instrument under any provision of those Acts.
(7) The power conferred by section 1 does not affect, and is not affected by, any other power of the Welsh Ministers under the Welsh Tax Acts.
3 Policy statement: regulations under section 1 that have retrospective effect
(1) The Welsh Ministers must publish a statement of their policy with respect to the exercise of the power under section 1 to make regulations that have retrospective effect.
(2) The Welsh Ministers must publish the statement before the end of the period of three months beginning with the date on which this Act receives Royal Assent.
(3) The Welsh Ministers may revise the statement, and if they do so, they must...
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