Regulation 1 Title and coming into force

The title of these Regulations is the Non-Domestic Rating (Artificial Avoidance Arrangements) (Local Lists) (Wales) Regulations 2026.

Subject to paragraph (3), these Regulations will come into force on 1 April 2026.

Regulation 7(3) comes into force immediately after regulation 11(4) of the Non-Domestic Rating (Provision of Information About Changes of Circumstances) (Wales) Regulations 2026^f1 comes into force.