Please note:
All reference to 'Parts' and 'sections' are from the Wales Act 2014. For other versions of these Explanatory Notes, see More Resources.
Commentary on Sections (and Schedules)
Section 7: Amendments relating to the Commissioners for Revenue and Customs
Section 9: Welsh basic, higher and additional rates of income tax
Section 10: Welsh taxpayers for social security or child support purposes
Section 11: Amendments to the definition of a Scottish taxpayer
Section 12: Referendum about commencement of income tax provisions
Schedule 1: Referendum about commencement of income tax provisions
Section 14: Commencement of income tax provisions etc if majority in favour
Section 15: Welsh tax on transactions involving interests in land
Schedule 2: Welsh tax on land transactions: consequential amendments
Section 23: Reports on the implementation and operation of this Part
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