Welsh Tax Acts etc. (Power to Modify) Bill - Welsh Government: Purpose and Effect table
Welsh Tax Acts etc. (Power to Modify) Bill

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WELSH TAX ACTS ETC. (POWER TO MODIFY) BILL – STAGE 3 GOVERNMENT AMENDMENTS This table provides information about the amendments tabled in the name of Rebecca Evans MS.

No. GOVERNMENT AMENDMENT GWELLIANT Y LLYWODRAETH PURPOSE AND EFFECT

1. Section 1, page 1, line 19, after ‘2(4)’, insert ‘, (5) and (6)’.

Adran 1, tudalen 1, llinell 21, ar ôl ‘2(4)’, mewnosoder ‘, (5) a (6)’.

A consequential amendment to section 1(2) as a result of the amendments that were carried at Stage 2 that inserted new restrictions on the use of the power.

2. Section 7, page 5, line 3, leave out ‘not exceeding 5 years’ and insert ‘ending no later than 30 April 2031’.

Adran 7, tudalen 5, llinell 4, hepgorer ‘heb fod yn hwy na 5 mlynedd’ a mewnosoder ‘sy’n dod i ben heb fod yn hwyrach na 30 Ebrill 2031’.

The purpose of the amendment is to alter the timings of the possible extension period for the sunset clause.

The effect of the amendment is to limit the opportunity to extend the power to make regulations under section 1 of the Bill to a maximum end date of 30th April 2031.