95 Regulations changing tax rates

95  Regulations changing tax rates

(1)     This section applies to a statutory instrument containing only—

(a)     the second or subsequent regulations made under—

(i)     section 14(3) (standard rate of tax);

(ii)     section 14(6) (lower rate of tax);

(iii)     section 46(4) (unauthorised disposals rate of tax);

(b)     regulations made under section 93 which make provision that the Welsh Ministers think appropriate for the purposes of, in connection with, or

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