6 Taxation: introductory
Wales Act 2014 (2014 c 29) | Legislation

Part 2 Finance

Introductory

6  Taxation: introductory

(1)     GOWA 2006 is amended as follows.

(2)     After Part 4 insert—

“Part 4A
Taxation
Chapter 1
Introductory
116A Overview of Part 4A

(1)     In this Part Chapters 3 and 4 specify particular taxes as devolved taxes about which the Assembly may make provision in the exercise of the power conferred by section 107(1).

(2)     The power to make provision about a devolved tax is subject to the restrictions imposed by—

(a)     subsection (3), and

(b)     the other provisions of this Part.

(3)     A devolved tax may not be imposed where to do so would be incompatible with any international obligations.

(4)     In this Act “devolved tax” means a tax specified in this Part as a devolved tax.

116B Status of officials of body that collects and manages devolved taxes

(1)     This section applies where an Act of the Assembly establishes

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