Commentary on Sections Part 1 – Non-Domestic Rating Section 14 – Orders and regulations under the Local Government Finance Act 1988
49.This section inserts new section 143A (Orders and regulations of the Welsh Ministers) into the 1988 Act. Section 143A restates section 143 of the 1988 Act, to set out how powers conferred on the Welsh Ministers to make secondary legislation under the 1988 Act are to be exercised and the applicable procedure to be followed.
50.Powers conferred on any other persons to make secondary legislation which may apply to Wales will continue to be exercised in accordance with section 143 of the 1988 Act. These include, for example, the powers conferred on the Commissioners of His Majesty’s Revenue and Customs by paragraphs 4F(2), 4G , 5F(1A) and 5FA(1) of Schedule 9 to the 1988 Act, in relation to the relevant information provision requirements.