- Latest available (Revised)
- Point in Time (31/03/2017)
- Original (As enacted)
Point in time view as at 31/03/2017.
There are currently no known outstanding effects for the Wales Act 2014, Cross Heading: ....
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Textual Amendments
F1S. 12 cross-heading omitted (31.3.2017) by virtue of Wales Act 2017 (c. 4), ss. 17(2)(c), 71(2)(d) (with Sch. 7 paras. 1, 6)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2S. 12 omitted (31.3.2017) by virtue of Wales Act 2017 (c. 4), ss. 17(2)(a), 71(2)(d) (with Sch. 7 paras. 1, 6)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3S. 13 omitted (31.3.2017) by virtue of Wales Act 2017 (c. 4), ss. 17(2)(b), 71(2)(d) (with Sch. 7 paras. 1, 6)
F5(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)The Treasury may bring sections 8 and 9 into force by order.
(3)An order under subsection (2)—
(a)must appoint, in relation to each provision inserted by section 8 or 9, the day on which it comes into force;
(b)may provide that a provision inserted by section 8 or 9 has effect in relation to—
(i)a tax year appointed by the order and subsequent tax years, or
(ii)a financial year so appointed and subsequent financial years.
(4)A tax year may be appointed under subsection (3)(b) in relation to a provision inserted by section 8 or 9 only if the tax year begins on or after the day appointed under subsection (3)(a) in relation to that provision.
(5)An order under subsection (2) that brings into force section 116D of GOWA 2006 (power to set Welsh rates for Welsh taxpayers) must appoint the first tax year in relation to which a Welsh rate resolution may be made.
(6)The Secretary of State may bring section 10 into force by order.
(7)The Treasury may bring section 11(5), (6), (7)(a) and (8)(a) into force by order.
(8)An order under subsection (7)—
(a)must appoint a day on which the amendments made by the provisions mentioned in that subsection come into force, and
(b)must provide that those amendments have effect in relation to a tax year appointed by the order and subsequent tax years.
(9)The tax year appointed under subsection (8)(b)—
(a)must begin on or after the day appointed under subsection (8)(a), and
(b)must not precede the tax year appointed under subsection (5) or under section 25(5) of the Scotland Act 2012 (the first tax year for which Chapter 2 of Part 4A of the Scotland Act 1998 has effect).
(10)An order under this section may make different provision for different purposes.
Textual Amendments
F4Words in s. 14 heading omitted (31.3.2017) by virtue of Wales Act 2017 (c. 4), ss. 17(3)(b), 71(2)(d) (with Sch. 7 paras. 1, 6)
F5S. 14(1) omitted (31.3.2017) by virtue of Wales Act 2017 (c. 4), ss. 17(3)(a), 71(2)(d) (with Sch. 7 paras. 1, 6)
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: