Paragraph 5 Amendments of Government of Wales Act 2006I1I2
United Kingdom
Section 116I (supplemental powers to modify enactments) is amended as follows.
In subsection (1)—
in the opening words, for the words from “section 11B” to “additional rates)” substitute “sections 11B and 11CB of the Income Tax Act 2007 (income charged at Welsh rates)”, and
in paragraphs (a) and (b), after “the section” insert “concerned”.
After subsection (2) insert—
“(2A)The Treasury may by order modify any enactment not contained in Chapter 2 of Part 2 of the Income Tax Act 2007 (rates at which income tax is charged) so that it makes provision, in relation to a Welsh taxpayer, by reference to the Welsh property basic rate, the Welsh property higher rate or the Welsh property additional rate, instead of the property basic rate, the property higher rate or the property additional rate.”
In subsection (3)(a), after “additional rate” insert “or, as the case may be, the Welsh property basic rate, the Welsh property higher rate or the Welsh property additional rate”.
Annotations
Commencement
- I1
Sch. 2 para. 5 not in force at Royal Assent, see s. 8(2)-(5)
- I2
Sch. 2 para. 5 in force at 16.9.2026 for the tax year 2027-28 and subsequent tax years by S.I. 2026/1023, reg. 2