# Welsh Tax Acts etc. (Power to Modify) Act 2022, Section 3: Policy statement: regulations under section 1 that have retrospective effect

Extent: E+W

(1) The Welsh Ministers must publish a statement of their policy with respect to the exercise of the power under section 1 to make regulations that have retrospective effect.
(2) The Welsh Ministers must publish the statement before the end of the period of three months beginning with the date on which this Act receives Royal Assent.
(3) The Welsh Ministers may revise the statement, and if they do so, they must publish the revised statement.

---
Source: https://www.legislation.gov.uk/asc/2022/2/section/3 (the official version)
Page: https://openlegislation.uk/welsh-tax-acts-etc-power-to-modify-act-2022/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.