{
  "url": "https://openlegislation.uk/turks-and-caicos-islands-constitution-order-2011/schedule-2/paragraph-110",
  "json_url": "https://openlegislation.uk/turks-and-caicos-islands-constitution-order-2011/schedule-2/paragraph-110.json",
  "legislation": "uksi/2011/1681",
  "legislation_title": "The Turks and Caicos Islands Constitution Order 2011",
  "legislation_url": "https://openlegislation.uk/turks-and-caicos-islands-constitution-order-2011",
  "path": "schedule/2/paragraph/110",
  "kind": "paragraph",
  "number": "110",
  "heading": "Taxation",
  "text": "(1) No tax, rate or other levy shall be imposed except under the authority of a law enacted by the Legislature.\n(2) Where a law enacted by the Legislature 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 Parliament on the exercise of those powers as often as shall be determined by law but not less than every six months.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 2 substituted (coming into force in accordance with art. 1(3) of the amending S.I.) by The Turks and Caicos Islands Constitution (Amendment) Order 2024 (S.I. 2024/1128), art. 7(1) (with arts. 4, 7(9))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 2 s. 110(2) substituted (coming into force in accordance with art. 1(3) of the amending S.I.) by The Turks and Caicos Islands Constitution (Amendment) Order 2024 (S.I. 2024/1128), art. 7(4) (with art. 4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 2 substituted (coming into force in accordance with art. 1(3) of the amending S.I.) by The Turks and Caicos Islands Constitution (Amendment) Order 2024 (S.I. 2024/1128), art. 8(1) (with arts. 4, 8(2))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1681/schedule/2/paragraph/110",
    "retrieved_at": "2026-10-29T02:02:17.487261+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."
}