[12 Discounts: special provision for Wales]

[12  Discounts: special provision for Wales]

[(1)ÌýÌýÌýÌý The National Assembly for Wales may for any financial year by regulations prescribe one or more classes of dwelling in Wales for the purposes of subsection (3) or (4) below.

(2)ÌýÌýÌýÌý A class of dwellings may be prescribed under subsection (1) above by reference to such factors as the Assembly sees fit and may, in particular, be prescribed by reference to—

(a)ÌýÌýÌýÌý the physical characteristics of dwellings, or

(b)

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