21(1)Section 44 (calculation of basic amount of tax by major precepting authority) is amended as follows.E+W
(2)In the heading at the end insert “ by authorities in Wales ”.
(3)In subsection (1) after “major precepting authority” insert “ in Wales ”.
(4)Omit subsection (3).
(5)In subsection (4) omit “or subsection (3) above”.
(6)In each of subsections (4) and (5) for “Secretary of State” substitute “ Welsh Ministers ”.
Commencement Information
I1Sch. 7 para. 21 in force at 3.12.2011 by S.I. 2011/2896, art. 2(i)