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Wales Act 2014
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Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
F1...U.K.
Textual Amendments
F1S. 12 cross-heading omitted (31.3.2017) by virtue of Wales Act 2017 (c. 4), ss. 17(2)(c), 71(2)(d) (with Sch. 7 paras. 1, 6)
F212Referendum about commencement of income tax provisionsU.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2S. 12 omitted (31.3.2017) by virtue of Wales Act 2017 (c. 4), ss. 17(2)(a), 71(2)(d) (with Sch. 7 paras. 1, 6)
F313Proposal for referendum by AssemblyU.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3S. 13 omitted (31.3.2017) by virtue of Wales Act 2017 (c. 4), ss. 17(2)(b), 71(2)(d) (with Sch. 7 paras. 1, 6)
14Commencement of income tax provisions F4... U.K.
F5(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)The Treasury may bring sections 8 and 9 into force by order.
(3)An order under subsection (2)—
(a)must appoint, in relation to each provision inserted by section 8 or 9, the day on which it comes into force;
(b)may provide that a provision inserted by section 8 or 9 has effect in relation to—
(i)a tax year appointed by the order and subsequent tax years, or
(ii)a financial year so appointed and subsequent financial years.
(4)A tax year may be appointed under subsection (3)(b) in relation to a provision inserted by section 8 or 9 only if the tax year begins on or after the day appointed under subsection (3)(a) in relation to that provision.
(5)An order under subsection (2) that brings into force section 116D of GOWA 2006 (power to set Welsh rates for Welsh taxpayers) must appoint the first tax year in relation to which a Welsh rate resolution may be made.
(6)The Secretary of State may bring section 10 into force by order.
(7)The Treasury may bring section 11(5), (6), (7)(a) and (8)(a) into force by order.
(8)An order under subsection (7)—
(a)must appoint a day on which the amendments made by the provisions mentioned in that subsection come into force, and
(b)must provide that those amendments have effect in relation to a tax year appointed by the order and subsequent tax years.
(9)The tax year appointed under subsection (8)(b)—
(a)must begin on or after the day appointed under subsection (8)(a), and
(b)must not precede the tax year appointed under subsection (5) or under section 25(5) of the Scotland Act 2012 (the first tax year for which Chapter 2 of Part 4A of the Scotland Act 1998 has effect).
(10)An order under this section may make different provision for different purposes.
Textual Amendments
F4Words in s. 14 heading omitted (31.3.2017) by virtue of Wales Act 2017 (c. 4), ss. 17(3)(b), 71(2)(d) (with Sch. 7 paras. 1, 6)
F5S. 14(1) omitted (31.3.2017) by virtue of Wales Act 2017 (c. 4), ss. 17(3)(a), 71(2)(d) (with Sch. 7 paras. 1, 6)
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