{
  "url": "https://openlegislation.uk/government-of-wales-act-2006/section-116A",
  "json_url": "https://openlegislation.uk/government-of-wales-act-2006/section-116A.json",
  "legislation": "ukpga/2006/32",
  "legislation_title": "Government of Wales Act 2006",
  "legislation_url": "https://openlegislation.uk/government-of-wales-act-2006",
  "path": "section/116A",
  "kind": "section",
  "number": "116A",
  "heading": "Overview of Part 4A",
  "text": "(1) In this Part—\n(a) Chapter 2 confers on the Senedd power to set rates of income tax to be paid by Welsh taxpayers, and\n(b) Chapters 3 and 4 specify particular taxes as devolved taxes about which the Senedd may make provision in the exercise of the power conferred by section 107(1).\n(2) The power to make provision about a devolved tax is subject to the restrictions imposed by—\n(a) subsection (3), and\n(b) the other provisions of this Part.\n(3) A devolved tax may not be imposed where to do so would be incompatible with any international obligations.\n(4) In this Act “ devolved tax ” means a tax specified in this Part as a devolved tax.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 4A inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 6(2), 29(2)(b)(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 116A(1) inserted (with effect in accordance with s. 14(3)-(5) of the amending Act) by Wales Act 2014 (c. 29), ss. 8(2), 14(2), 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Act substituted (6.5.2020) by Senedd and Elections (Wales) Act 2020 (anaw 1), s. 42(2), Sch. 1 para. 2(19) (with Sch. 1 para. 2(11)-(14))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/32/section/116A",
    "retrieved_at": "2026-10-29T09:14:12.769607+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}