{
  "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/introduction.json",
  "legislation": "wsi/2026/43",
  "legislation_title": "The Non-Domestic Rating (Artificial Avoidance Arrangements) (Local Lists) (Wales) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "RATING AND vALUATION, wALES\nMade 11 February 2026\nComing into force in accordance with regulation 1(2) and (3)\nThe Welsh Ministers make the following Regulations in exercise of the powers conferred on the Secretary of State by paragraphs 1 and 11(1A) of Schedule 11 to the Local Government Finance Act 1988 and now vested in them, and in exercise of the powers conferred on them by sections 63H(1)(a) and (3)(a), 63M(1) and (5), and 143A(3) of that Act, and section 22(1)(a) of the Local Government Finance (Wales) Act 2024.\nIn accordance with the Senedd approval procedure applied by section 143A(5)(e) and (f) of the Local Government Finance Act 1988 a draft of this Welsh statutory instrument was laid before, and approved by resolution of, Senedd Cymru.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 41. Paragraph 1 was amended by paragraph 4 of Schedule 15 to the Local Government and Public Involvement in Health Act 2007 (c. 28). Paragraph 11(1A) was inserted and amended by paragraphs 13(3)(b) and 18(2)(b) of the Schedule to the Local Government Finance (Wales) Act 2024 (asc 6), respectively."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The functions of the Secretary of State were transferred, in so far as exercisable in relation to Wales, to the National Assembly for Wales by article 2 of, and Schedule 1 to, the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672). These functions are now exercisable by the Welsh Ministers by virtue of section 162 of, and paragraph 30 of Schedule 11 to, the Government of Wales Act 2006 (c. 32)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Sections 63F to 63M were inserted by section 13 of the Local Government Finance (Wales) Act 2024 (“the 2024 Act”). Section 143A was inserted by section 14 of the 2024 Act."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2024 asc 6."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Section 143A was inserted by section 14 of the Local Government Finance (Wales) Act 2024. See also section 37G of the Legislation (Wales) Act 2019 (anaw 4) for provision about the procedure that applies to this instrument."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2026/43/introduction",
    "retrieved_at": "2026-10-28T22:55:37.226493+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}