TC09680 - [2025] UKFTT 01332 (TC)

From the structure of Note 8 it is abundantly clear that the provision that Parliament would have made would have been to add an item in the definition of “Act”:

“(h)

an Act or Measure of the National Assembly for Wales”

The only thing relating to the provision that would have been made which I am not abundantly sure of is where it would have been located in the list, whether it would have been a new item (h) tagged to the end of the list, or inserted elsewhere, say after the reference to the Scottish Parliament as item (ba). However, wherever it was inserted the effect would have been the same.