These Regulations, other than regulation 3, are made in exercise of the powers conferred by section 8(1) of the European Union (Withdrawal) Act 2018 (c. 16) in order to address failures of retained EU law to operate effectively and other deficiencies (in particular under paragraphs (a), (c) and (d) of section 8(2)) arising from the withdrawal of the UK from the European Union. Regulation 3 is made under the Local Government Finance Act 1988.