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Welsh Tax Acts etc. (Power to Modify) Act 2022

The Welsh Tax Acts etc. (Power to Modify) Act 2022 provides the Welsh Ministers with powers to, by further legislation, modify or adjust certain elements of the tax legislation that apply in Wales, in order to:

The Explanatory Notes to the Act provide detailed commentary on the various provisions.

Coming into force:

The Act came into force on 9 September 2022, which was the day after it received Royal Assent, in accordance with section 9.

Subordinate legislation made under the Act:

No subordinate legislation has been made under this Act.

Consideration of the legislation by the Senedd: 

The Bill was introduced by Rebecca Evans MS, the (then) Minister for Finance and Local Government on 13 December 2021 and passed by Senedd Cymru on 13 July 2022.

More information about the Bill is available on the Senedd’s website, including a record of the passage of the Bill through Senedd and the Explanatory Memorandum that was prepared by the Welsh Government (as revised after Stage 2).

The Act received Royal Assent on 8 September 2022.

Published on
Last updated
02 August 2023