F1PART 4ATaxation
Annotations:
Amendments (Textual)
CHAPTER 1Introductory
116AOverview of Part 4A
1
In this PartF2—
a
Chapter 2 confers on the F3Senedd 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 F3Senedd 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.
Pt. 4A inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 6(2), 29(2)(b)(3)