# The Turks and Caicos Islands Constitution Order 2011, Paragraph 110: Taxation

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

(1) No tax, rate or other levy shall be imposed except under the authority of a law enacted by the Legislature.
(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.

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Source: https://www.legislation.gov.uk/uksi/2011/1681/schedule/2/paragraph/110 (the official version)
Page: https://openlegislation.uk/turks-and-caicos-islands-constitution-order-2011/schedule-2/paragraph-110
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.