# Government of Wales Act 2006, Section 116A: Overview of Part 4A

Extent: E+W+S+N.I.

(1) In this Part—
(a) Chapter 2 confers on the Senedd power to set rates of income tax to be paid by Welsh taxpayers, and
(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).
(2) The power to make provision about a devolved tax is subject to the restrictions imposed by—
(a) subsection (3), and
(b) the other provisions of this Part.
(3) A devolved tax may not be imposed where to do so would be incompatible with any international obligations.
(4) In this Act “ devolved tax ” means a tax specified in this Part as a devolved tax.

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Source: https://www.legislation.gov.uk/ukpga/2006/32/section/116A (the official version)
Page: https://openlegislation.uk/government-of-wales-act-2006/section-116A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.