(Pŵer i Addasu) 2022) is an Act of Senedd Cymru which allows Welsh ministers to amend tax law using regulatory powers.

[6]: §6  The Welsh government was required to publish a statement of their policy on making regulations with retrospective effect within three months of the Act gaining Royal Assent.

[12]: §1–3  The statutory instrument cannot be laid before the Senedd before the government has published their review into the Act, and cannot be approved until after the sunset clause lapses.

[4] Scrutiny by the Finance Committee (composed of Peredur Owen Griffiths, Mike Hedges, Rhianon Passmore and Peter Fox)[13]: 2  began on 16 December.

[15] Scrutiny by the Legislation, Justice and Constitution Committee (formed of Huw Irranca-Davies, Alun Davies, Rhys ab Owen and Peter Fox)[16]: 2  also resulted in a report published on the same day.

[16]: 32  The report concluded that the bill was not "an appropriate legislative vehicle" to make the needed changes and that amendments through primary legislation would be preferable,[16]: 32–37  and recommended that the government table amendments to include a sunset clause before July 2027 and a statutory review within two years,[16]: 37–38  as well as changing and clarifying specific parts of the bill.

[18] On 28 April, the Welsh government tabled an amendment to restrict the power to introduce changes with retrospective effect.