These Regulations, which apply in relation to Wales, revoke and replace the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005 (“the 2005 Regulations”) and the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) (Amendment) Regulations 2006 (“the 2006 Regulations”) which amended them, subject to a transition provision for both local and central non-domestic rating lists compiled before 1 April 2023.