{
  "url": "https://openlegislation.uk/wales-act-2014-commencement-no-2-order-2018/article-5",
  "json_url": "https://openlegislation.uk/wales-act-2014-commencement-no-2-order-2018/article-5.json",
  "legislation": "uksi/2018/892",
  "legislation_title": "The Wales Act 2014 (Commencement No. 2) Order 2018",
  "legislation_url": "https://openlegislation.uk/wales-act-2014-commencement-no-2-order-2018",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Appointed tax years",
  "text": "Subject to articles 6 and 8 of this Order, the provisions inserted into GOWA 2006 and ITA 2007 by sections 8 and 9 of the Wales Act 2014 have effect in relation to the tax year 2019-20 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Tax year” is defined by section 27 of the Wales Act 2014 to mean a year beginning on 6th April and ending on the following 5th April."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/892/article/5",
    "retrieved_at": "2026-10-28T22:55:05.258658+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."
}