{
  "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/regulation-7",
  "json_url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/regulation-7.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": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendments to the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023",
  "text": "(1) The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023 are amended as follows.\n(2) In regulation 2 (interpretation: general)—\n(a) in paragraph (1)—\n(i) in the definition of “appeal”, after sub-paragraph (b) insert—\n(ba) “section 63L of the Act (appeals to a valuation tribunal);”;\n(ii) at the appropriate place insert—\n““section 63K notice” (“hysbysiad adran 63K”) means a notice under section 63K(1) of the Act which is confirmed in accordance with section 63K(5) of the Act;”;\n(b) in paragraph (3), after sub-paragraph (b) insert—\n“(ba) where an appeal is made under section 63L of the Act, the relevant authority;”.\n(3) In regulation 32 (appeals against completion notices or imposition of Schedule 9 penalties)—\n(a) in the heading, after “Appeals against” insert “section 63K notices,”;\n(b) after paragraph (1A) insert—\n“(1B) A person who wishes to appeal against a section 63K notice must serve a notice of appeal to the VTW so that it is received within the period of 30 days beginning with the day on which the relevant authority notifies the person of its conclusions in accordance with section 63K(6) of the Act.”;\n(c) in paragraph (2)—\n(i) in sub-paragraph (a), after “notice of the imposition of the penalty” insert “or the section 63K notice”;\n(ii) in sub-paragraph (ba), after “Schedule 9 to the Act” insert “or a section 63K notice”;\n(d) in paragraph (3), for “or (1A)” substitute “, (1A) or (1B)”;\n(e) in paragraph (4), for “and (1A)” substitute “, (1A) and (1B)”.\n(4) In regulation 35 (arrangements for appeals)—\n(a) in paragraph (1), after sub-paragraph (b) insert—\n“(ba) section 63L of the Act,”;\n(b) for paragraph (3) substitute—\n“(3) Paragraphs (3A) and (3B) apply where the following appeals relate to the same property—\n(a) an appeal under regulation 24 and an appeal under regulation 10A of the Council Tax (Alteration of Lists and Appeals) Regulations 1993, or\n(b) an appeal under section 63L of the Act and an appeal under regulation 24 and/or an appeal under regulation 10A of the Council Tax (Alteration of Lists and Appeals) Regulations 1993.\n(3A) The President of the Valuation Tribunal must ensure the appeals in paragraph (3)(a) or (b) are dealt with in the order which appears to the President to best secure the interests of justice.\n(3B) The following must be joined as a party to the appeals—\n(a) the listing officer where an appeal is made under regulation 24 of these Regulations, and\n(b) the VO where an appeal is made under regulation 10A of the Council Tax (Alteration of Lists and Appeals) Regulations 1993.”;\n(c) in paragraph (4), for “(3)” substitute “(3B)”.\n(5) In regulation 56(1) (appeals), after sub-paragraph (a) insert—\n“(aa) an appeal under section 63L of the Act;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1993/290, amended by S.I. 2025/1323 (W. 217). There are other amendments not relevant to this instrument."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2026/43/regulation/7",
    "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."
}