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The Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) (Wales) Regulations 2024

W.S.I. 2024/998 · Made 4 October 2024 · Extends to England and Wales

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2025.

Council Tax, Wales

Rating And Valuation, Wales

Made 4 October 2024

Laid before Senedd Cymru 7 October 2024

Coming into force in accordance with regulation 1(3) and (4)

The Welsh Ministers make the following Regulations in exercise of the powers conferred on the Secretary of State by sections 47(8), and 50(1) and (3) of, and paragraph 1 of Schedule 9 to, the Local Government Finance Act 1988f1, paragraphs 1(1) and 2(4)(e) of Schedule 2 to the Local Government Finance Act 1992f2 and section 54(1) of the Local Government (Wales) Act 1994f3, and now vested in themf4, and in exercise of the powers conferred on them by section 173(1)(a) of the Local Government and Elections (Wales) Act 2021f5, section 17(2) of the Non-Domestic Rating Act 2023f6 and section 22(1)(a) of the Local Government Finance (Wales) Act 2024f7.

Annotations to the whole text

Footnotes

f1

1988 c. 41. See section 67(12A) of the Local Government Finance Act 1988 for the definition of “appropriate national authority”. Paragraph 1 of Schedule 9 was amended by paragraph 89(2) of Schedule 13 to the Tribunals, Courts and Enforcement Act 2007 (c. 15).

f2

1992 c. 14.

f3

1994 c. 19.

f4

The functions of the Secretary of State were transferred, in so far as exercisable in relation to Wales, to the National Assembly for Wales by article 2 of, and Schedule 1 to, the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672). These functions are now exercisable by the Welsh Ministers by virtue of section 162 of, and paragraph 30 of Schedule 11 to, the Government of Wales Act 2006 (c. 32).

f5

2021 asc 1.

f6

2023 c. 53. See section 17(3) for the definition of “the appropriate national authority”.

f7

2024 asc 6.

Contents

  1. Part 1: Introduction
  2. 1Title, application and coming into force
  3. Part 2: Amendments to secondary legislation coming into force on 16 November 2024
  4. 2Amendment to the Income Support (General) Regulations 1987
  5. 3Amendments to the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989
  6. 4Amendments to the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989
  7. 5Amendments to the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989
  8. 6Amendments to the Council Tax (Situation and Valuation of Dwellings) Regulations 1992
  9. 7Amendments to the Council Tax (Contents of Valuation Lists) Regulations 1992
  10. 8Amendments to the Non-Domestic Rating Contributions (Wales) Regulations 1992
  11. 9Amendments to the Council Tax (Demand Notices) (Wales) Regulations 1993
  12. 10Amendment to the Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995
  13. 11Amendment to the Local Government Reorganisation (Wales) (Finance) (Miscellaneous Amendments and Transitional Provisions) Order 1996
  14. 12Amendment to the Jobseeker’s Allowance Regulations 1996
  15. 13Amendment to the Valuation for Rating (Plant and Machinery) (Wales) Regulations 2000
  16. 14Amendment to the State Pension Credit Regulations 2002
  17. 15Amendment to the Employment and Support Allowance Regulations 2008
  18. 16Amendment to the Energy Performance of Buildings (England and Wales) Regulations 2012
  19. 17Amendment to the Energy Efficiency (Private Rented Property) (England and Wales) Regulations 2015
  20. 18Amendment to the Non-Domestic Rating (Miscellaneous Provisions) (Wales) Regulations 2017
  21. 19Amendments to the Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022
  22. 20Amendments to the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023
  23. 21Amendments to the Non-Domestic Rating (Improvement Relief) (Wales) Regulations 2023
  24. 22Revocations
  25. Part 3: Amendments to secondary legislation coming into force on 1 April 2025
  26. 23Amendments to the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989
  27. 24Amendments to the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990
  28. 25Amendment to the Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007
  29. 26Amendments to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017
  30. 27Amendment to the Non-Domestic Rating (Miscellaneous and Consequential Amendments to Secondary Legislation) (Wales) Regulations 2024
  31. Signature
  32. Explanatory note

1Title, application and coming into forceI1

(1)

The title of these Regulations is the Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) (Wales) Regulations 2024.

(2)

These Regulations apply in relation to Wales.

(3)

Parts 1 and 2 come into force on 16 November 2024.

(4)

Part 3 comes into force on 1 April 2025.

2Amendment to the Income Support (General) Regulations 1987I1

In paragraph 5(4) of Schedule 3 (apportionment of housing costs) to the Income Support (General) Regulations 1987f1, for the definition of “local non-domestic rating list” substitute—

  • ““local non-domestic rating list” means—

    1. (a)

      as respects England, a list compiled and maintained under section 41(1) of the Act of 1988f2;

    2. (b)

      as respects Wales, a list compiled and maintained under section 41ZA of the Act of 1988f3;”.

3Amendments to the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989I1

(1)

The Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989f1 are amended as follows.

(2)

In regulation 5(2) (time of service of demand notices), after “section 52(5)” insert “or 52ZA(6)f2”.

(3)

In regulation 6(1) (payments under demand notices), after “section 52(5)” insert “or 52ZA(6)”.

4Amendments to the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989I1

(1)

The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989f1 are amended as follows.

(2)

In regulation 5(2) (service of demand notices), after “section 41(5)” insert “or 41ZA(6)”.

(3)

In regulation 6(1) (payments under demand notices), after “section 41(5)” insert “or 41ZA(6)”.

(4)

In paragraph 6(1) of Part 2 of Schedule 1 (cessation and adjustment of non-domestic rate instalments), after “section 41(5)” insert “or 41ZA(6)”.

5Amendments to the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989I1

In regulation 6 (alteration of rating lists) of the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989f1—

(a)

the existing provision becomes paragraph (1);

(b)

in that paragraph, after “billing authority” insert “in England”;

(c)

after that paragraph insert—

“(2)

Where a copy of a local or central rating list has been sent to a billing authority in Wales or the Welsh Ministers under section 41ZA(6) (local lists) or 52ZA(6) (central lists) of the Act and the valuation officer alters the list before it comes into force—

(a)

the officer shall inform the billing authority or the Welsh Ministers, as the case may be, and

(b)

the authority or the Welsh Ministers, as the case may be, must alter the copy accordingly.”

6Amendments to the Council Tax (Situation and Valuation of Dwellings) Regulations 1992I1

(1)

Regulation 6 (valuation of dwellings: general) of the Council Tax (Situation and Valuation of Dwellings) Regulations 1992f1 is amended as follows.

(2)

In paragraph (1), for sub-paragraph (b) substitute—

“(b)

in relation to a list compiled for a billing authority in Wales under section 22B of the Act, on the date determined under section 21(2A)(b) of the Act as the appropriate date for the list in question.”

(3)

In paragraph (3)(b)(v), for sub-paragraph (b) substitute—

“(b)

in relation to a list compiled for a billing authority in Wales under section 22B of the Act, on the date on which the list was compiled.”

(4)

In paragraph (5A)(a), for sub-paragraph (ii) substitute—

“(ii)

a valuation list compiled for a billing authority in Wales under section 22B of the Act, on the date on which the list was compiled.”

(5)

In paragraph (5A)(d), for sub-paragraph (ii) substitute—

“(ii)

in relation to a list compiled for a billing authority in Wales under section 22B of the Act, on the date on which the list was compiled.”

7Amendments to the Council Tax (Contents of Valuation Lists) Regulations 1992I1

In regulation 1(2) (interpretation) of the Council Tax (Contents of Valuation Lists) Regulations 1992f1 for the definition of “list” substitute—

  • ““list” means—

    1. (a)

      a valuation list compiled for a billing authority in England under section 22 of the Act;

    2. (b)

      a valuation list compiled for a billing authority in Wales under sections 22, 22A or 22B of the Act.”

8Amendments to the Non-Domestic Rating Contributions (Wales) Regulations 1992I1

(1)

The Non-Domestic Rating Contributions (Wales) Regulations 1992f1 are amended as follows.

(2)

In Schedule 1 (rules for calculating non-domestic rating contributions), in paragraph 4(2)—

(a)

for “section 41(1)” substitute “section 41ZA(1)”;

(b)

for “section 41(5)” substitute “section 41ZA(6)”.

(3)

In Part 1 of Schedule 2 (assumptions relating to provisional amounts)—

(a)

in paragraph 2(4)—

(i)

for “section 41(1)” substitute “section 41ZA(1)”;

(ii)

for “section 41(5)” substitute “section 41ZA(6)”;

(b)

in paragraph 2(5), for “section 41(5)” substitute “section 41ZA(6)”;

(c)

in paragraph 2(6), for “section 41(5)” substitute “section 41ZA(6)”.

9Amendments to the Council Tax (Demand Notices) (Wales) Regulations 1993I1

In regulation 2(2)(b) (interpretation) of the Council Tax (Demand Notices) (Wales) Regulations 1993f1—

(a)

for “or (3)(b)” substitute “, (3) or (3A)f2”;

(b)

in paragraph (i), after “section 22B(7)” insert “or (7A)f3”.

10Amendment to the Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995I1

In regulation 1(3) (interpretation) of the Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995f1, in the definition of “the authority’s list”, after “22B(10)” insert “or 22B(10A)(a), or kept by it electronically under section 22B(10A)(b)f2”.

11Amendment to the Local Government Reorganisation (Wales) (Finance) (Miscellaneous Amendments and Transitional Provisions) Order 1996I1I2

(1)

The Local Government Reorganisation (Wales) (Finance) (Miscellaneous Amendments and Transitional Provisions) Order 1996f1 is amended as follows.

(2)

Omit article 5 (Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993).

(3)

In article 6(8) (definitions in the context of valuation officers), for the words from ““old billing authority”” to “the 1988 Act” substitute—

  • ““old authority” has the same meaning as in the Local Government (Wales) Act 1994f2;

  • “old billing authority” means a billing authority which is an old authority;

  • “new billing authority” means a billing authority which is a new principal council;

  • “new principal council” has the same meaning as in the Local Government (Wales) Act 1994;

  • “valuation officer” means a valuation officer for an old billing authority;

  • “new valuation officer” means a valuation officer for a new billing authority”.

(4)

Omit article 10 (recoupment of subsidy in certain cases).

12Amendment to the Jobseeker’s Allowance Regulations 1996I1

In paragraph 5(4) of Schedule 2 (apportionment of housing costs) to the Jobseeker’s Allowance Regulations 1996f1, for the definition of “local non-domestic rating list” substitute—

  • ““local non-domestic rating list” means—

    1. (a)

      as respects England, a list compiled and maintained under section 41(1) of the Act of 1988;

    2. (b)

      as respects Wales, a list compiled and maintained under section 41ZA of the Act of 1988;”.

13Amendment to the Valuation for Rating (Plant and Machinery) (Wales) Regulations 2000I1

In regulation 2A(2)(b)(ii)(aa) (prescribed assumptions: valuation from 1 April 2010) of the Valuation for Rating (Plant and Machinery) (Wales) Regulations 2000(()f1, for “sections 41(2) and 52(2)” substitute “sections 41ZA(2) and 52ZA(2)”.

14Amendment to the State Pension Credit Regulations 2002I1

In paragraph 6(4) of Schedule 2 (apportionment of housing costs) to the State Pension Credit Regulations 2002f1, for the definition of “local non-domestic rating list” substitute—

  • ““local non-domestic rating list” means—

    1. (a)

      as respects England, a list compiled and maintained under section 41(1) of the Act of 1988;

    2. (b)

      as respects Wales, a list compiled and maintained under section 41ZA of the Act of 1988;”.

15Amendment to the Employment and Support Allowance Regulations 2008I1

In paragraph 7(4) of Schedule 6 (apportionment of housing costs) to the Employment and Support Allowance Regulations 2008f1, for the definition of “local non-domestic rating list” substitute—

  • ““local non-domestic rating list” means—

    1. (a)

      as respects England, a list compiled and maintained under section 41(1) of the Act of 1988;

    2. (b)

      as respects Wales, a list compiled and maintained under section 41ZA of the Act of 1988;”.

16Amendment to the Energy Performance of Buildings (England and Wales) Regulations 2012I1

In regulation 38(5) (penalty amount) of the Energy Performance of Buildings (England and Wales) Regulations 2012f1, for the definition of “local non-domestic rating list” substitute—

  • ““local non-domestic rating list” means—

    1. (a)

      in relation to England, a list compiled and maintained under section 41 of the Local Government Finance Act 1988;

    2. (b)

      in relation to Wales, a list compiled and maintained under section 41ZA of the Local Government Finance Act 1988;”.

17Amendment to the Energy Efficiency (Private Rented Property) (England and Wales) Regulations 2015I1

In regulation 41(5) (breaches in relation to non-domestic PR property) of the Energy Efficiency (Private Rented Property) (England and Wales) Regulations 2015f1, for the definition of “local non-domestic rating list” substitute—

  • ““local non-domestic rating list” means—

    1. (a)

      in relation to England, a list maintained under section 41 of the Local Government Finance Act 1988;

    2. (b)

      in relation to Wales, a list compiled and maintained under section 41ZA of the Local Government Finance Act 1988;”.

18Amendment to the Non-Domestic Rating (Miscellaneous Provisions) (Wales) Regulations 2017I1

In regulation 1(3) (interpretation) of the Non-Domestic Rating (Miscellaneous Provisions) (Wales) Regulations 2017f1, in the definition of “list”, for “section 41 or 41A” substitute “section 41ZA”.

19Amendments to the Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022I1

In regulation 2 (interpretation) of the Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022f1—

(a)

in the definition of “central list”, for “compiled and maintained in accordance with section 52” substitute “maintained in accordance with section 52ZA(10)”;

(b)

in the definition of “local list”, for “compiled and maintained in accordance with section 41” substitute “maintained in accordance with section 41ZA(10)”.

20Amendments to the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023I1

(1)

The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023f1 are amended as follows.

(2)

In regulation 2(1) (interpretation: general)—

(a)

in the definition of “central list”, for “sections 52 and 54A” substitute “section 52ZA”;

(b)

in the definition of “local list”, for “sections 41 and 54A” substitute “section 41ZA”.

(3)

In regulation 30(1) (notification of alteration), omit “deposited at its principal office under section 41(6B) of the Actf2”.

21Amendments to the Non-Domestic Rating (Improvement Relief) (Wales) Regulations 2023I1

In regulation 2 (interpretation) of the Non-Domestic Rating (Improvement Relief) (Wales) Regulations 2023f1—

(a)

in the definition of “central list”, for “section 52” substitute “section 52ZA”;

(b)

in the definition of “local list”, for “section 41” substitute “section 41ZA”.

22RevocationsI1

The following statutory instruments are revoked—

(a)

the Non-Domestic Rating (Discretionary Relief) Regulations 1989f1;

(b)

the Non-Domestic Rating (Demand Notices and Discretionary Relief) (Wales) (Amendment) Regulations 2006f2;

(c)

the Rating Lists (Postponement of Compilation) (Wales) Order 2014f3.

23Amendments to the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989I1

The amendments made to regulation 3(2) of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989f1 by paragraph 1(b) of Schedule 1 to the Local Government (Non-Domestic Rating) (Consequential Amendments) (England) Order 2008f2 and regulation 2(b) of the Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023f3 apply in relation to hereditaments in Wales.

24Amendments to the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990I1

(1)

The Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990f1 are amended as follows.

(2)

In regulation 3(7) (joint owners and occupiers), at the beginning insert “In relation to England,”.

(3)

After regulation 3(7), insert—

“(7A)

In relation to Wales, for the purposes of any time to which paragraph (2)(b) applies—

(a)

the requirement in paragraph 2(2)(a) of Schedule 4ZA and paragraph 2(3) of Schedule 4ZB to the Act that the ratepayer should be a charity or trustees for a charity is met if one or more of the owners or occupiers jointly and severally liable is a charity or (as the case may be) some or all of them are trustees for a charity; and

(b)

the requirement in paragraph 2(2)(b) of Schedule 4ZA and paragraph 2(8) of Schedule 4ZB to the Act that the ratepayer should be a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010f2 (community amateur sports clubs) is met if one or more of the owners or occupiers jointly and severally liable is such a club.”

25Amendment to the Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007I1

In the Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007f1, in Schedule 1, omit paragraph 39 (modification of Schedule 7 to the Local Government Finance Act 1988).

26Amendments to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017I1

(1)

Schedule 1 of the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017f1 (matters to be contained in demand notices) are amended as follows.

(2)

For paragraph 3 substitute—

“(3)

The non-domestic rating multiplier calculated for the relevant year in accordance with paragraph A15 or, as the case may be, paragraph A14 of Part A2 of Schedule 7 to the 1988 Actf2.”

(3)

In paragraph 5 for “paragraph 1(1)(b)” substitute “paragraph 1(1)”.

27Amendment to the Non-Domestic Rating (Miscellaneous and Consequential Amendments to Secondary Legislation) (Wales) Regulations 2024I1

In the Non-Domestic Rating (Miscellaneous and Consequential Amendments to Secondary Legislation) (Wales) Regulations 2024f1, omit regulation 7 (amendment to the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990).

Signature

Mark Drakeford

Cabinet Secretary for Finance and Welsh Language, one of the Welsh Ministers

4 October 2024

Explanatory note

(This note is not part of the Regulations)

These Regulations make amendments to secondary legislation in consequence to amendments made by the Local Government Finance (Wales) Act 2024 (“the 2024 Act”) to the Local Government Finance Act 1988 (“the 1988 Act”) and the Local Government Finance Act 1992 (“the 1992 Act”). They also make other amendments which are not consequential to the 2024 Act and revoke statutory instruments or omit provisions which no longer have effect.

These Regulations comprise three Parts.

Part 1 sets out the title, application and coming into force provisions.

Part 2 (which consists of regulations 2 to 22) comes into force on 16 November 2024, to coincide with the coming into force of the provisions in the 2024 Act to which they relate, or in the case of provisions which no longer have effect, to remove them from the statute book at the earliest convenience.

Regulations 2 to 5, 8 and 12 to 21 ensure that the relevant statutory instruments make reference to new sections 41ZA and 52ZA of the 1988 Act (as appropriate), which deal with the compilation and maintenance of local and central non-domestic rating lists in relation to Wales.

Regulations 6, 7, 9 and 10 relate to council tax valuation lists. Regulation 6 amends regulation 6 of the Council Tax (Situation and Valuation of Dwellings) Regulations 1992 to ensure that dwellings in Wales will continue to be valued by reference to the correct dates when new valuation lists are compiled. Regulation 7 ensures that the provisions in the Council Tax (Contents of Valuation Lists) Regulations 1992 apply to valuation lists compiled under the new provisions in section 22B of the 1992 Act (as inserted by the 2024 Act) in addition to valuation lists compiled under sections 22 and 22A of the 1992 Act in relation to Wales. Regulation 9 amends the Council Tax (Demand Notices) (Wales) Regulations 1993 to ensure that the appropriate provisions of the 1992 Act are referred to. Regulation 10 amends the Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995 in consequence of the new duties on billing authorities introduced by the 2024 Act in relation to depositing and keeping council tax valuation lists.

Regulation 11 omits articles 5 and 10 of the Local Government Reorganisation (Wales) (Finance) (Miscellaneous Amendments and Transitional Provisions) Order 1996 (“the 1996 Order”) as they no longer have effect. Regulation 11 also amends article 6(8) of the 1996 Order by restating definitions for terms used in that provision previously contained in section 41A of the 1988 Act, which can no longer be applied as this section has been repealed by the 2024 Act.

Regulation 22 revokes the Non-Domestic Rating (Discretionary Relief) Regulations 1989 to remove constraints on the powers for billing authorities to award discretionary relief. It also revokes the Non-Domestic Rating (Demand Notices and Discretionary Relief) (Wales) (Amendment) Regulations 2006 and the Rating Lists (Postponement of Compilation) (Wales) Order 2014 as they no longer have effect.

Part 3 (which consists of regulations 23 to 27) comes into force on 1 April 2025, to coincide with the coming into force of the provisions relating to charitable relief in section 6 and the multiplier in section 10 of the 2024 Act.

Regulation 23 amends regulation 3(2) of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 to clarify that for the purposes of Part 2 of those Regulations, the conditions in section 43(1) or 45(1) of the 1988 Act will not be treated as fulfilled where the chargeable amount in respect of a hereditament is zero in accordance with paragraph 2 of Schedule 4ZB to the 1988 Act.

Regulation 24 amends the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990 (“the 1990 Regulations”) to provide that, where there is more than one owner or occupier of a hereditament, the condition in paragraph 2(3) of Schedule 4ZB to the 1988 Act will be considered fulfilled even where only one of those joint owners or occupiers is a registered community amateur sports club. This aligns the position with that of charity or charity trustee ratepayers.

Regulation 25 omits paragraph 39 of Schedule 1 to the Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007, which amended Part 1 of Schedule 7 to the 1988 Act. As Part 1 of Schedule 7 is omitted from the 1988 Act by the 2024 Act, the previous amendments made by paragraph 39 no longer have effect.

Regulation 26 amends the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017 to reflect the multiplier provisions in Schedule 7 to the 1988 Act as amended by the 2024 Act.

Regulation 27 omits regulation 7 of the Non-Domestic Rating (Miscellaneous and Consequential Amendments to Secondary Legislation) (Wales) Regulations 2024 to expressly revoke the amendment that regulation made to regulation 3(7) of the 1990 Regulations. The purpose of the amendment is to ensure that the provisions in regulation 3(7) of the 1990 Regulations only include amendments made in relation to England.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with these Regulations.