Textual Amendments
F1Pt. 4A inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 6(2), 29(2)(b)(3)
(1)In this Part[F2—
(a)Chapter 2 confers on the Assembly power to set rates of income tax to be paid by Welsh taxpayers, and
(b)] 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. ]
Textual Amendments
F2Words in s. 116A(1) inserted (with effect in accordance with s. 14(3)-(5) of the amending Act) by Wales Act 2014 (c. 29), ss. 8(2), 14(2), 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)