Section 116A Overview of Part 4AF1

United Kingdom

(1)

In this PartF2—

(a)

Chapter 2 confers on the F3Senedd 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.

Annotations

Textual amendments

F1: Pt. 4A inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 6(2), 29(2)(b)(3)
F2: 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)
F3: 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))