Search Legislation

Advanced Search

Wales Act 2014

  • Explanatory Notes Table of contents

Please note:

All reference to 'Parts' and 'sections' are from the Wales Act 2014. For other versions of these Explanatory Notes, see More Resources.

  1. Introduction

  2. Summary

  3. Background

  4. Territorial Extent and Application

  5. Commentary on Sections (and Schedules)

    1. Part 1: the Assembly and Welsh Government

      1. Section 1: Frequency of Assembly ordinary general elections

      2. Section 2: Removal of restriction on standing for election for both constituency and electoral region

      3. Section 3: MPs to be disqualified from membership of Assembly

      4. Section 4: The Welsh Government

      5. Section 5: First Minister: removal of power to designate after dissolution of Assembly

    2. Part 2: Finance

      1. Section 6: Taxation: introductory

      2. Section 7: Amendments relating to the Commissioners for Revenue and Customs

      3. Section 8: Welsh rates of income tax

      4. Section 9: Welsh basic, higher and additional rates of income tax

      5. Section 10: Welsh taxpayers for social security or child support purposes

      6. Section 11: Amendments to the definition of a Scottish taxpayer

      7. Section 12: Referendum about commencement of income tax provisions

      8. Section 13: Proposal for referendum by Assembly

      9. Schedule 1: Referendum about commencement of income tax provisions

      10. Section 14: Commencement of income tax provisions etc if majority in favour

      11. Section 15: Welsh tax on transactions involving interests in land

      12. Section 16: Disapplication of UK stamp duty land tax

      13. Section 17: Information on Welsh land transactions

      14. Schedule 2: Welsh tax on land transactions: consequential amendments

      15. Section 18: Welsh tax on disposals to landfill

      16. Section 19: Disapplication of UK landfill tax

      17. Section 20: Borrowing by the Welsh Ministers

      18. Section 21: Repeal of existing borrowing power

      19. Section 22: Budgetary procedures

      20. Section 23: Reports on the implementation and operation of this Part

    3. Part 3: Miscellaneous

      1. Section 24: Local housing authorities: limits on housing revenue account debt

      2. Section 25: The work of the Law Commission so far as relating to Wales

    4. Part 4: General

      1. Section 26: Orders

      2. Section 27: Interpretation

      3. Section 28: Power to make supplementary, consequential, etc provision

      4. Section 29: Commencement

      5. Section 30: Extent and short title

  6. Parliamentary Passage

  • Explanatory Notes Table of contents

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources