# The St Helena, Ascension and Tristan da Cunha Constitution Order 2009, Paragraph 97: Taxation

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

(1) No tax, rate or other similar levy shall be imposed except under the authority of an Ordinance.
(2) Where an Ordinance referred to in subsection (1) confers powers on any person or authority to waive or vary a tax imposed by that law, that person or authority shall report to the Legislative Council on the exercise of those powers as often as shall be determined by law but not less than annually.

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Source: https://www.legislation.gov.uk/uksi/2009/1751/schedule/paragraph/97 (the official version)
Page: https://openlegislation.uk/st-helena-ascension-and-tristan-da-cunha-constitution-order-2009/schedule/paragraph-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.