Diolch. Amendment 7, tabled in the name of Peter Fox, as we've heard, sets out that the Welsh Ministers must take appropriate steps to promote public awareness of the changes to the law made by regulations introduced under section 1. The amendment includes a requirement for Welsh Ministers to take steps to make the public aware if regulations made via the made affirmative procedure cease to have effect. Made affirmative regulations will cease to have effect either by not being voted on before 60 days have passed from being made or by not gaining Senedd approval.

Whilst I appreciate the rationale behind this proposed amendment, I consider it is unnecessary. Any new regulations made under the regulation-making power in this Bill would be publicised via the usual channels for legislation on the Senedd's website, along with the publication of an explanatory memorandum. The regulations will be published on the legislation.gov.uk website, and the amendments to the Welsh tax Acts quickly reflected in the Acts. Furthermore, the Welsh Treasury and the Welsh Revenue Authority would also, as a matter of course, use their existing communication, engagement and media channels to widen the public awareness of the changes. 

To provide an example, for land transaction tax, taxpayers are nearly always represented by solicitors, conveyancers or other tax advisers, and promoting awareness amongst these advisers is often the most effective approach of disseminating information.

I also consider that the scope of the amendment is very wide, and its meaning is also open to interpretation. There's no explanation of what steps would be considered appropriate to satisfy the requirement to publicise, and who would determine whether that requirement had been satisfied. 

I recognise the intention behind the amendment Peter Fox has laid. However, the fact that robust measures to raise public awareness are already in place, and will continue to be in place, and the amendment's lack of clarity, do make the amendment unnecessary, and for these reasons I am unable to support this amendment.