These Regulations revoke the Valuation for Rating (Wales) (Coronavirus) Regulations 2021 (“the 2021 Regulations”). The 2021 Regulations specify the assumptions that are to be made when applying the provisions of sub-paragraphs (1) to (7) of paragraph 2 of Schedule 6 to the Local Government Finance Act 1988. The subject matter of the 2021 Regulations will instead be provided for by the Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Act 2021.