# The Non-Domestic Rating (Artificial Avoidance Arrangements) (Local Lists) (Wales) Regulations 2026, Introduction: Introductory text


RATING AND vALUATION, wALES
Made 11 February 2026
Coming into force in accordance with regulation 1(2) and (3)
The 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.
In 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.

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Source: https://www.legislation.gov.uk/wsi/2026/43/introduction (the official version)
Page: https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.