# The Non-Domestic Rating (Artificial Avoidance Arrangements) (Local Lists) (Wales) Regulations 2026, Regulation 2: Interpretation


In these Regulations—
“the Act” (“y Ddeddf”) means the Local Government Finance Act 1988;
“arrangement” (“trefniant”) includes (among other things) any action, event, agreement, operation, promise, scheme, transaction, understanding or undertaking (whether legally enforceable or not), and references to an arrangement are to be read as including—
(a) a series of arrangements, and
(b) any part or stage of an arrangement comprised of more than one part or stage;
“billing authority” (“awdurdod bilio”) means a county council or county borough council in Wales;
“company” (“cwmni”) has the meaning given in section 1(1) of the Companies Act 2006;
“hereditament” (“hereditament”) has the meaning given by section 64 of the Act;
“individual with significant control” (“unigolyn â rheolaeth sylweddol”) means an individual whose particulars are contained in the company’s register of people with significant control in accordance with Part 21A of the Companies Act 2006 as it has effect when these Regulations come into force;
“local list” (“rhestr leol”) means a list compiled and maintained in accordance with section 41ZA of the Act;
“occupier” (“meddiannydd”) has the meaning given in section 65 of the Act;
“owner” (“perchennog”) has the meaning given in section 65 of the Act;
“ratepayer” (“talwr ardrethi”), as it applies to a hereditament, means the occupier or, if the hereditament is not occupied, the owner;
“section 63K notice” (“hysbysiad adran 63K”) means a notice given by a billing authority under section 63K(1) of the Act.

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Source: https://www.legislation.gov.uk/wsi/2026/43/regulation/2 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.