Law

Government of Wales Act 2006

United Kingdom · statute

Ask the law about this More laws of United Kingdom For machines: Markdown

In force since 2026-09-16, as the publisher states.

Copy read on 2026-11-08. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

sha256 fbef8e0f3397044ded51d34a35b32232aeb5bd994f1aff952cbb1b8c249f6fa6

Contents: 225 provisions

Proposed changes to this act

No one has proposed a change to this act yet.

225 provisions

104 Proposal for referendum by Assembly

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Propose a change

105 Commencement of Assembly Act provisions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Propose a change

106 Effect on Measures of commencement of Assembly Act provisions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Propose a change

106A Enactment of proposed Assembly Measures

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Propose a change

107 Acts of the Senedd

(1) The Senedd may make laws, to be known as Acts of Senedd Cymru or Deddfau Senedd Cymru (referred to in this Act as “Acts of the Senedd”). (2) Proposed Acts of the Senedd are to be known as Bills; and a Bill becomes an Act of the Senedd when it has been passed by the Senedd and has received Royal Assent. (3) The validity of an Act of the Senedd is not affected by any invalidity in the Senedd proceedings leading to its enactment. (4) Every Act of the Senedd is to be judicially noticed. (5) This Part does not affect the power of the Parliament of the United Kingdom to make laws for Wales. (6) But it is recognised that the Parliament of the United Kingdom will not normally legislate with regard to devolved matters without the consent of the Senedd.

Propose a change

108 Legislative competence

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Propose a change

108A Legislative competence

(1) An Act of the Senedd is not law so far as any provision of the Act is outside the Senedd's legislative competence. (2) A provision is outside that competence so far as any of the following paragraphs apply— (a) it extends otherwise than only to England and Wales; (b) it applies otherwise than in relation to Wales or confers, imposes, modifies or removes (or gives power to confer, impose, modify or remove) functions exercisable otherwise than in relation to Wales; (c) it relates to reserved matters (see Schedule 7A); (d) it breaches any of the restrictions in Part 1 of Schedule 7B, having regard to any exception in Part 2 of that Schedule from those restrictions; (e) it is incompatible with the Convention rights .... (3) But subsection (2)(b) does not apply to a provision that— (a) is ancillary to a provision of any Act of the Senedd or Assembly Measure or to a devolved provision of an Act of Parliament, and (b) has no greater effect otherwise than in relation to Wales, or in relation to functions exercisable otherwise than in relation to Wales, than is necessary to give effect to the purpose of that provision. (4) For this purpose, a provision of an Act of Parliament is ““devolved”” if it would be within the Senedd's legislative competence if it were contained in an Act of the Senedd (ignoring any requirement for consent or consultation imposed under paragraph 8, 10 or 11 of Schedule 7B or otherwise). (4A) References in subsections (2)(b) and (3) to Wales include, in relation to a relevant provision of an Act of the Senedd, the area of the Welsh zone beyond the seaward limit of the territorial sea. A provision of an Act of the Senedd is “relevant” if it relates to fishing, fisheries or fish health. (5) In determining what is necessary for the purposes of subsection (3), any power to make laws other than that of the Senedd is disregarded. (6) The question whether a provision of an Act of the Senedd relates to a reserved matter is determined by reference to the purpose of the provision, having regard (among other things) to its effect in all the circumstances. (7) For the purposes of this Act a provision is ancillary to another provision if it— (a) provides for the enforcement of the other provision or is otherwise appropriate for making that provision effective, or (b) is otherwise incidental to, or consequential on, that provision.

Propose a change

109 Legislative competence: supplementary

(1) Her Majesty may by Order in Council amend Schedule 7A or 7B. (2) An Order in Council under this section may make such modifications of— (a) any enactment (including any enactment comprised in or made under this Act) or prerogative instrument, or (b) any other instrument or document, as Her Majesty considers appropriate in connection with the provision made by the Order in Council. (3) An Order in Council under this section may make provision having retrospective effect. (4) No recommendation is to be made to Her Majesty in Council to make an Order in Council under this section unless a draft of the statutory instrument containing the Order in Council has been laid before, and approved by a resolution of, each House of Parliament and the Senedd . (5) Any alteration of Schedule 7A or 7B, whether by virtue of the making, revocation or expiry of an Order in Council under this section or otherwise, does not (unless an enactment provides otherwise) affect— (a) the validity of an Act of the Senedd passed before the alteration takes effect, or (b) the previous or continuing operation of such an Act of the Senedd .

Propose a change

109A Legislative competence: restriction relating to retained EU law

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Propose a change

110 Introduction of Bills

(1) A Bill may, subject to the standing orders, be introduced in the Senedd — (a) by the First Minister, any Welsh Minister appointed under section 48 any Deputy Welsh Minister or the Counsel General, or (b) by any other Member of the Senedd . (2) The person in charge of a Bill must, on or before the introduction of the Bill, state that, in that person's view, its provisions would be within the Senedd's legislative competence. (3) The Presiding Officer must, on or before the introduction of a Bill in the Senedd — (a) decide whether or not, in the view of the Presiding Officer, the provisions of the Bill would be within the Senedd's legislative competence, and (b) state that decision. (4) A statement under this section must be made in both English and Welsh; but, subject to that, the form of the statement and the manner in which it is to be made are to be determined under the standing orders. (5) The standing orders— (a) may provide for a statement under this section to be published, and (b) if they do so, must provide for it to be published in both English and Welsh.

Propose a change

110A Introduction of Bills: justice impact assessment

(1) The standing orders must include provision requiring the person in charge of a Bill, on or before the introduction of the Bill, to make a written statement setting out the potential impact (if any) on the justice system in England and Wales of the provisions of the Bill (a ““justice impact assessment””). (2) The form of the justice impact assessment and the manner in which it is to be made are to be determined under the standing orders. (3) The standing orders must provide for the justice impact assessment to be published.

Propose a change

111 Proceedings on Bills

(1) The standing orders must include provision— (a) for general debate on a Bill with an opportunity for Members of the Senedd to vote on its general principles, (b) for the consideration of, and an opportunity for Members of the Senedd to vote on, the details of a Bill, and (c) for a final stage at which a Bill can be passed or rejected. (2) Subsection (1) does not prevent the standing orders making provision to enable the Senedd to expedite proceedings in relation to a particular Bill. (3) The standing orders may make provision different from that required by subsection (1) for the procedure applicable to Bills of any of the following kinds— (a) Bills which restate the law, (b) Bills which repeal or revoke spent enactments, and (c) private Bills. (4) The standing orders must include provision for securing that the Senedd may only pass a Bill containing provisions which would, if contained in a Bill for an Act of Parliament, require the consent of Her Majesty or the Duke of Cornwall if such consent has been signified in accordance with the standing orders. (5) The standing orders must include provision for securing that the Senedd may only pass a Bill if the text of the Bill is in both English and Welsh, unless the circumstances are such as are specified by the standing orders as any in which the text need not be in both languages. (6) The standing orders must provide for an opportunity for the reconsideration of a Bill after its passing if (and only if)— (za) the Supreme Court decides on a reference made in relation to the Bill under section 111B(2)(b) (reference following Presiding Officer's decision that Bill does not contain protected subject-matter) that any provision of the Bill relates to a protected subject-matter, (a) the Supreme Court decides on a reference made in relation to the Bill under section 112 that the Bill or any provision of it would not be within the Senedd's legislative competence, (b) ... or (c) an order is made in relation to the Bill under section 114. (6A) The standing orders must provide for an opportunity for the reconsideration of a Bill after its rejection if (and only if), on a reference made in relation to the Bill under section 111B(2)(a) (reference following Presiding Officer's decision that Bill contains protected subject-matter), the Supreme Court decides that no provision that is subject to the reference relates to a protected subject-matter. (7) The standing orders must, in particular, ensure that— (a) any Bill amended on reconsideration in accordance with standing orders made by virtue of subsection (6)(a) ... or (c), and (b) any Bill reconsidered in accordance with standing orders made by virtue of subsection (6)(za) or (6A), is subject to a final stage at which it can be approved or rejected. (8) References in subsections (4), (5) and (6) of this section and sections 107(2), 109(5) , 111A(3) and (4), 111B(2)(b) , 116(3) and 116C (4) to the passing of a Bill are, in the case of a Bill to which subsection (7)(a) or (b) applies, to be read as references to its approval.

Propose a change

111A Bills with protected subject-matter: super-majority requirement

(1) For the purposes of this Part a provision of a Bill relates to a protected subject-matter if it would modify, or confer power to modify, any of the matters listed in subsection (2) (but not if the provision is incidental to or consequential on another provision of the Bill). (2) The matters are— (a) the name of the Senedd , (b) the persons entitled to vote as electors at an election for membership of the Senedd , (c) the system by which members of the Senedd are returned, (d) the specification or number of constituencies, regions or any equivalent electoral area, (e) the number of members to be returned for each constituency, region or equivalent electoral area, and (f) the number of persons who may hold the office of Welsh Minister appointed under section 48 or the office of Deputy Welsh Minister. (3) The Presiding Officer must, after the last time when a Bill may be amended but before the decision whether to pass or reject it— (a) decide whether or not, in the view of the Presiding Officer, any provision of the Bill relates to a protected subject-matter, and (b) state that decision. (4) If the Presiding Officer decides that any provision of the Bill relates to a protected subject-matter, the Bill is not passed unless the number of Members of the Senedd voting in favour of it at the final stage is at least two-thirds of the total number of Senedd seats.

Propose a change

111B Scrutiny of Bills by the Supreme Court (protected subject-matter)

(1) The Counsel General or the Attorney General may refer the question whether any provision of a Bill relates to a protected subject-matter to the Supreme Court for decision. (2) Subject to subsection (3), the Counsel General or the Attorney General may make a reference in relation to a Bill— (a) at any time during the period of four weeks beginning with the rejection of the Bill, if the Presiding Officer has decided under section 111A(3) that a provision of the Bill relates to a protected subject-matter, or (b) at any time during the period of four weeks beginning with the passing of the Bill, if the Presiding Officer has decided under section 111A(3) that no provision of the Bill relates to a protected subject-matter, unless the number of Members of the Senedd voting in favour of the Bill at its passing is at least two-thirds of the total number of Senedd seats. (3) No reference may be made in relation to a Bill— (a) by the Counsel General if the Counsel General has notified the Presiding Officer that no reference is to be made in relation to it by the Counsel General, or (b) by the Attorney General if the Attorney General has notified the Presiding Officer that no reference is to be made in relation to it by the Attorney General. (4) But subsection (3) does not apply if the Bill has, since the notification, been approved or rejected in accordance with standing orders made by virtue of section 111(7).

Propose a change

112 Scrutiny of Bills by Supreme Court (legislative competence)

(1) The Counsel General or the Attorney General may refer the question whether a Bill, or any provision of a Bill, would be within the Senedd's legislative competence to the Supreme Court for decision. (2) Subject to subsection (3), the Counsel General or the Attorney General may make a reference in relation to a Bill at any time during— (a) the period of four weeks beginning with the passing of the Bill, and (b) any period of four weeks beginning with any ... approval of the Bill in accordance with provision included in the standing orders in compliance with section 111(7). (3) No reference may be made in relation to a Bill— (a) by the Counsel General if the Counsel General has notified the Presiding Officer that no reference is to be made in relation to it by the Counsel General, or (b) by the Attorney General if the Attorney General has notified the Presiding Officer that no reference is to be made in relation to it by the Attorney General. (4) But subsection (3) does not apply if the Bill has been approved as mentioned in subsection (2)(b) since the notification.

Propose a change

113 ECJ references

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Propose a change

114 Power to intervene in certain cases

(1) This section applies if a Bill contains provisions which the Secretary of State has reasonable grounds to believe— (a) would have an adverse effect on a reserved matter, (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (c) would have an adverse effect on the operation of the law as it applies in England, or (d) would be incompatible with any international obligation or the interests of defence or national security. (2) The Secretary of State may make an order prohibiting the Presiding Officer from submitting the Bill for Royal Assent. (3) The order must identify the Bill and the provisions in question and state the reasons for making the order. (4) The order may be made at any time during— (a) the period of four weeks beginning with the passing of the Bill, (b) any period of four weeks beginning with any ... approval of the Bill in accordance with provision included in the standing orders in compliance with section 111(7), or (c) if a reference is made in relation to the Bill under section 111B or 112, the period of four weeks beginning with the reference being decided or otherwise disposed of by the Supreme Court. (5) The Secretary of State must not make an order in relation to a Bill if the Secretary of State has notified the Presiding Officer that no order is to be made in relation to the Bill. (6) Subsection (5) does not apply if the Bill has been approved as mentioned in subsection (4)(b) since the notification. (7) An order in force under this section at a time when such approval is given ceases to have effect. (8) A statutory instrument containing an order under this section is subject to annulment in pursuance of a resolution of either House of Parliament.

Propose a change

115 Royal Assent

(1) It is for the Presiding Officer to submit Bills for Royal Assent. (2) The Presiding Officer may not submit a Bill for Royal Assent at any time when— (a) the Attorney General or the Counsel General is entitled to make a reference in relation to the Bill under section 111B or 112, (b) such a reference has been made but has not been decided or otherwise disposed of by the Supreme Court, or (c) an order may be made in relation to the Bill under section 114. (3) The Presiding Officer may not submit a Bill in its unamended form for Royal Assent if— (a) the Supreme Court has decided on a reference made in relation to the Bill under section 112 that the Bill or any provision of it would not be within the Senedd's legislative competence, ... (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3A) The Presiding Officer may not submit a Bill for Royal Assent if the Supreme Court has decided on a reference made in relation to the Bill under section 111B(2)(b) (reference following Presiding Officer's decision that Bill does not contain protected subject-matter) that any provision of the Bill relates to a protected subject-matter unless, since the decision, the Bill has been approved in accordance with standing orders made by virtue of section 111(7). (4) A Bill receives Royal Assent when Letters Patent under the Welsh Seal signed with Her Majesty's own hand signifying Her Assent are notified to the Clerk. (4A) The Keeper of the Welsh Seal (see section 116(2)) must make arrangements to send the Letters Patent to the National Library of Wales. (5) The date of Royal Assent is to be written on the Act of the Senedd by the Clerk, and forms part of the Act. (5A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5F) The National Library of Wales must ensure that the ... Letters Patent it receives are preserved and open to public inspection at all reasonable times. (6) The standing orders must include provision for notification by the Clerk to the Senedd of the date of Royal Assent to an Act of the Senedd . (7) The validity of an Act of the Senedd is not affected by any failure to comply with provision made by or by virtue of subsection (4), (5) or (6).

Propose a change

116 Welsh Seal : Letters Patent and proclamations

(1) There is to be a Welsh Seal. (2) The First Minister is to be the Keeper of the Welsh Seal. (3) Her Majesty may by Order in Council make provision as to— (a) the form and manner of preparation, and (b) the publication, of Letters Patent signed with Her Majesty's own hand signifying Her Assent to a Bill passed by the Senedd and all royal proclamations under section 4(2) and section 5(4), which have passed under the Welsh Seal. (4) A statutory instrument containing an Order in Council under subsection (3) is subject to annulment in pursuance of a resolution of the Senedd .

Propose a change

116A Overview of Part 4A

(1) In this Part— (a) Chapter 2 confers on the Senedd 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 Senedd 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.

Propose a change

116B Status of officials of body that collects and manages devolved taxes

(1) This section applies where an Act of the Senedd establishes a body that is to be responsible for the collection and management of devolved taxes (whether or not the body is also to be responsible for local government finance or any other matter). (2) In this section “ relevant official ” means an officer or member of staff of the body mentioned in subsection (1) who has no functions other than functions relating to— (a) the collection or management of devolved taxes, or (b) local government finance. (3) If an Act of the Senedd provides that service as a relevant official is service in the civil service of the State, that provision is not to be regarded as falling outside the Senedd's legislative competence by virtue of section 108A(2)(b) or (c). (4) In subsections (5) to (7), “ relevant civil servant ” means a relevant official whose service is service in the civil service of the State by virtue of provision of the kind mentioned in subsection (3). (5) The Welsh Ministers must pay the salaries and expenses of relevant civil servants. (6) The Welsh Ministers must make payments to the Minister for the Civil Service, at such times as the Minister for the Civil Service may determine, of such amounts as may be so determined in respect of— (a) the provision of pensions, allowances or gratuities by virtue of section 1 of the Superannuation Act 1972 or section 1 of the Public Service Pensions Act 2013 to or in respect of persons who are or have been relevant civil servants, and (b) the expenses incurred in administering those pensions, allowances and gratuities. (7) The Welsh Ministers may make payments towards the provision of pensions, allowances or gratuities to or in respect of any person who is or has been a relevant civil servant.

Propose a change

116C Power to add new devolved taxes

(1) Her Majesty may by Order in Council amend this Part so as to— (a) specify, as an additional devolved tax, a tax of any description, or (b) make any other modifications of the provisions relating to devolved taxes which She considers appropriate. (2) An Order in Council under this section may make such modifications of— (a) any enactment (including any enactment comprised in or made under this Act) or prerogative instrument, or (b) any other instrument or document, as Her Majesty considers appropriate in connection with the provision made by the Order. (3) No recommendation is to be made to Her Majesty in Council to make an Order in Council under this section unless a draft of the statutory instrument containing the Order has been laid before, and approved by a resolution of, each House of Parliament and the Senedd . (4) The amendment of this Part by an Order in Council under this section does not affect— (a) the validity of an Act of the Senedd passed before the amendment comes into force, or (b) the previous or continuing operation of such an Act of the Senedd .

Propose a change

116D Power to set Welsh rates for Welsh taxpayers

(1) The Senedd may by resolution (a “Welsh rate resolution”) set one or more of the following— (a) a Welsh rate for the purpose of calculating the Welsh basic rate; (b) a Welsh rate for the purpose of calculating the Welsh higher rate; (c) a Welsh rate for the purpose of calculating the Welsh additional rate. (d) a Welsh rate for the purpose of calculating the Welsh property basic rate; (e) a Welsh rate for the purpose of calculating the Welsh property higher rate; (f) a Welsh rate for the purpose of calculating the Welsh property additional rate. (2) See section 6B of the Income Tax Act 2007 for provision about the calculation of the Welsh basic, higher and additional rates and the Welsh property basic, higher and additional rates, and sections 11B and 11CB of that Act for provision about the income of Welsh taxpayers charged at those rates. (3) A Welsh rate resolution applies— (a) for only one tax year, and (b) for the whole of that year. (4) Any Welsh rate specified must be a whole number or half a whole number. (5) A Welsh rate resolution— (a) must specify the tax year for which it applies, (b) must be made before the start of that tax year, and (c) must not be made more than 12 months before the start of that year. (6) If a Welsh rate resolution is cancelled before the start of the tax year for which it is to apply— (a) the Income Tax Acts have effect for that year as if the resolution had never been made, and (b) the resolution may be replaced by another Welsh rate resolution. (7) The standing orders must provide that only the First Minister or a Welsh Minister appointed under section 48 may move a motion for a Welsh rate resolution.

Propose a change

116E Welsh taxpayers

(1) For any tax year, a Welsh taxpayer is an individual (T)— (a) who is resident in the UK for income tax purposes for that year (see Schedule 45 to the Finance Act 2013), and (b) who, for that year, meets condition A, B or C. (2) T meets condition A if T has a close connection with Wales (see section 116G). (3) T meets condition B if— (a) T does not have a close connection with England, Scotland or Northern Ireland (see section 116G), and (b) T spends more days of that year in Wales than in any other part of the UK (see section 116H). (4) T meets condition C if, for the whole or any part of the year, T is— (a) a member of Parliament for a constituency in Wales, or (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (c) a Member of the Senedd. (5) Subsection (1) does not apply if T is a Scottish parliamentarian for the whole or any part of the year (see section 116F). (6) For the purposes of subsection (5) and section 116F, T is a Scottish parliamentarian if T is a member as described in paragraph (a) or (c) of section 80D(4) of the Scotland Act 1998 (definition of a Scottish taxpayer). (7) In this Chapter “the UK” means the United Kingdom.

Propose a change

116F Welsh taxpayers: Scottish parliamentarians

(1) An individual (T) who is a Scottish parliamentarian for the whole or any part of a tax year is a Welsh taxpayer for that tax year if— (a) T is resident in the UK for income tax purposes for that year (see Schedule 45 to the Finance Act 2013), (b) T meets condition C in section 116E for that year, and (c) T meets either of the following conditions for that year. (2) T meets the first condition if— (a) the number of days in that year on which T is a member as described in paragraph (a) or (c) of section 116E(4), exceeds (b) the number of days in that year on which T is a Scottish parliamentarian. (3) T meets the second condition if— (a) the number of days in that year mentioned in paragraphs (a) and (b) of subsection (2) are the same, and (b) T meets condition A or B in section 116E for that year.

Propose a change

116G Close connection with Wales or another part of the UK

(1) To find whether, for any year, T has a close connection with any part of the UK see— (a) subsection (2) (where T has only one place of residence in the UK), or (b) subsection (3) (where T has 2 or more places of residence in the UK). (2) T has a close connection with a part of the UK if in that year— (a) T has only one place of residence in the UK, (b) that place of residence is in that part of the UK, and (c) for at least part of the year, T lives at that place. (3) T has a close connection with a part of the UK if in that year— (a) T has 2 or more places of residence in the UK, (b) for at least part of the year, T's main place of residence in the UK is in that part of the UK, (c) the times in the year when T's main place of residence is in that part of the UK comprise (in aggregate) more of the year than the times when T's main place of residence is in each other part of the UK (considered separately), and (d) for at least part of the year, T lives at a place of residence in that part of the UK. (4) In this section “place” includes a place on board a vessel or other means of transport.

Propose a change

116H Days spent in Wales or another part of the UK

(1) T spends more days of a year in Wales than in any other part of the UK if (and only if) the number of days in the year on which T is in Wales at the end of the day exceeds each of the following— (a) the number of days in the year on which T is in England at the end of the day; (b) the number of days in the year on which T is in Scotland at the end of the day; (c) the number of days in the year on which T is in Northern Ireland at the end of the day. (2) T is treated as not being in the UK at the end of a day if— (a) on that day T arrives in the UK as a passenger, (b) T departs from the UK on the next day, and (c) during the time between arrival and departure T does not engage in activities which are to a substantial extent unrelated to T's passage through the UK.

Propose a change

116I Supplemental powers to modify enactments

(1) The Treasury may by order modify sections 11B and 11CB of the Income Tax Act 2007 (income charged at Welsh rates) for the purpose of altering— (a) the definition of the income which is charged to income tax at the rates provided for under the section concerned, or (b) the application of the section concerned in relation to a particular class of income which is so charged. (2) The Treasury may by order modify any enactment not contained in Chapter 2 of Part 2 of the Income Tax Act 2007 (rates at which income tax is charged) so that it makes provision, in relation to a Welsh taxpayer, by reference to the Welsh basic rate, the Welsh higher rate or the Welsh additional rate, instead of the basic rate, the higher rate or the additional rate. (2A) The Treasury may by order modify any enactment not contained in Chapter 2 of Part 2 of the Income Tax Act 2007 (rates at which income tax is charged) so that it makes provision, in relation to a Welsh taxpayer, by reference to the Welsh property basic rate, the Welsh property higher rate or the Welsh property additional rate, instead of the property basic rate, the property higher rate or the property additional rate. (3) If the Treasury consider it necessary or expedient to do so, they may by order provide that— (a) a Welsh rate set by the Senedd for a tax year for the purpose of calculating the Welsh basic rate, Welsh higher rate or Welsh additional rate or, as the case may be, the Welsh property basic rate, the Welsh property higher rate or the Welsh property additional rate, or (b) the fact that a Welsh rate has not been set by the Senedd for a tax year for any one or more of those purposes, does not require any change in the amounts repayable or deductible under PAYE regulations between the beginning of that year and such later date as may be specified in the order. (4) The Treasury may by order make such modifications of any enactment as they consider necessary or expedient in consequence of or in connection with an order under subsection (1), (2) or (3). (5) An order under this section may, to the extent that the Treasury consider it to be appropriate, take effect retrospectively from the beginning of the tax year in which the order is made. (6) No order is to be made under subsection (1), (2) or (4) unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the House of Commons. (7) A statutory instrument containing an order under subsection (3) is subject to annulment in pursuance of a resolution of the House of Commons. (8) The power under subsection (1) does not include power to provide that any income which is— (a) savings income, or (b) dividend income which would otherwise be charged to income tax at a rate provided for under section 13 of the Income Tax Act 2007, is income which is charged to income tax at a rate provided for under section 11B of that Act.

Propose a change

116J Reimbursement of expenses

The Welsh Ministers may reimburse any Minister of the Crown or government department for administrative expenses incurred by virtue of this Chapter at any time after the passing of the Wales Act 2014 by the Minister or department.

Propose a change

116K Report by the Comptroller and Auditor General

(1) The Comptroller and Auditor General must for each financial year prepare a report on the matters set out in subsection (2). (2) Those matters are— (a) the adequacy of any of HMRC's rules and procedures put in place, in consequence of the Welsh rate provisions, for the purpose of ensuring the proper assessment and collection of income tax charged at rates determined under those provisions, (b) whether the rules and procedures described in paragraph (a) are being complied with, (c) the correctness of the sums brought to account by HMRC which relate to income tax which is attributable to a Welsh rate resolution, and (d) the accuracy and fairness of the amounts which are reimbursed to HMRC under section 116J (having been identified by it as administrative expenses incurred as a result of the charging of income tax as mentioned in paragraph (a)). (3) “The Welsh rate provisions” are— (a) any provision made by or under this Chapter, and (b) any provision made by or under the Income Tax Acts relating to the Welsh basic rate, the Welsh higher rate or the Welsh additional rate or relating to the Welsh property basic rate, the Welsh property higher rate or the Welsh property additional rate. (4) A report under this section may also include an assessment of the economy, efficiency and effectiveness with which HMRC has used its resources in carrying out relevant functions. (5) “Relevant functions” are functions of HMRC in the performance of which HMRC incurs administrative expenses which are reimbursed to HMRC under section 116J (having been identified by it as administrative expenses incurred as a result of the charging of income tax as mentioned in subsection (2)(a)). (6) HMRC must give the Comptroller and Auditor General such information as the Comptroller and Auditor General may reasonably require for the purposes of preparing a report under this section. (7) A report prepared under this section must be laid before the Senedd not later than 31 January of the financial year following that to which the report relates. (8) In this section “HMRC” means Her Majesty's Revenue and Customs.

Propose a change

116L Tax on transactions involving interests in land

(1) A tax which is charged on a Welsh land transaction and complies with the requirements of this section is a devolved tax. (2) In this Chapter a “ Welsh land transaction ” means an acquisition of— (a) an estate, interest, right or power in or over land in Wales; (b) the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power. (3) The tax may be chargeable— (a) whether or not there is any instrument effecting the transaction, (b) if there is such an instrument, regardless of where it is executed, and (c) regardless of where any party to the transaction is or is resident. (4) The tax may not be imposed on so much of a Welsh land transaction as relates to land below mean low water mark. (5) The following persons are not to be liable to pay the tax— Government A Minister of the Crown The Welsh Ministers, the First Minister and the Counsel General The Scottish Ministers A Northern Ireland department Parliament etc The Corporate Officer of the House of Lords The Corporate Officer of the House of Commons The Senedd Commission The Scottish Parliamentary Corporate Body The Northern Ireland Senedd Commission.

Propose a change

116M Duty to disclose information on Welsh land transactions to HMRC

(1) The Welsh Revenue Authority must provide to HMRC such of the information falling within subsection (2) as HMRC may require. (2) Information falls within this subsection if it— (a) is relevant information in relation to a Welsh land transaction, and (b) is in the possession or under the control of the person. (3) “ Relevant information ”, in relation to a Welsh land transaction, means information which— (a) corresponds to any of the particulars which would be required under Schedule 2 to the Finance Act 1931, but for section 28(3)(c) of that Act, or (b) uniquely identifies, or assists in uniquely identifying, any person who gives consideration for, or is a party to, the transaction. (4) Information is to be provided under subsection (1) in such form as HMRC may reasonably specify. (5) Information acquired by HMRC under this section is to be treated, for the purposes of the Commissioners for Revenue and Customs Act 2005, as acquired in connection with a function of theirs. (6) In this section, “ HMRC ” means Her Majesty's Revenue and Customs.

Propose a change

116N Tax on disposals to landfill

(1) A tax charged on disposals to landfill made in Wales is a devolved tax. (2) A disposal is a disposal to landfill if— (a) it is a disposal of material as waste, and (b) it is made by way of landfill.

Propose a change

117 Welsh Consolidated Fund

(1) There is to be a Welsh Consolidated Fund. (2) The Welsh Consolidated Fund is to be held with the Paymaster General.

Propose a change

118 Grants

(1) The Secretary of State must from time to time make payments into the Welsh Consolidated Fund out of money provided by Parliament of such amounts as the Secretary of State may determine. (2) Any Minister of the Crown, and any government department, may make payments to the Welsh Ministers, the First Minister or the Counsel General of such amounts as may be determined by the Minister of the Crown or those responsible in the department.

Propose a change

119 Statement of estimated payments

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Propose a change

120 Destination of receipts

(1) Any sum received by or on behalf of— (a) the Welsh Ministers, the First Minister or the Counsel General, (b) the Senedd Commission, (c) the Wales Audit Office, or (d) the Public Services Ombudsman for Wales, is to be paid into the Welsh Consolidated Fund (unless it is paid out of that Fund, and subject as follows); and this subsection applies in spite of provision contained in any other enactment unless the enactment provides expressly that any such sum is not to be paid into the Welsh Consolidated Fund. (2) If and to the extent that sums received as mentioned in subsection (1) are received in connection with resources— (a) which are within a category specified by resolution of the Senedd for the purposes of this subsection, (b) which accrued to a person within subsection (1), and (c) the retention of which by that person is authorised by a Budget resolution of the Senedd for the financial year in which the resources accrued, the sums may be retained for use for the services and purposes specified in a Budget resolution of the Senedd for the financial year in which they are received as services and purposes for which retained resources may be used. (3) The Treasury may, after consulting the Welsh Ministers, by order designate any description of sums received as mentioned in subsection (1). (4) The Welsh Ministers must make payments to the Secretary of State of sums equal to the total amount of sums of that description. (5) Payments by the Welsh Ministers under subsection (4) are to be made at such times, and by such methods, as the Treasury may from time to time determine. (6) Sums required for the making of the payments are to be charged on the Welsh Consolidated Fund. (7) A statutory instrument containing an order under subsection (3) is subject to annulment in pursuance of a resolution of the House of Commons. (8) In this Act “Budget resolution of the Senedd” means a resolution on an annual Budget motion (see section 125) or a supplementary Budget motion (see section 126).

Propose a change

121 Borrowing by Welsh Ministers

(1) The Welsh Ministers may borrow from the Secretary of State— (a) any amounts it appears to them are required by them for the purpose of meeting a temporary excess of sums paid out of the Welsh Consolidated Fund over sums paid into that Fund, (b) any amounts it appears to them are required by them for the purpose of providing a working balance in the Welsh Consolidated Fund, and (c) any amounts which in accordance with rules determined by the Treasury are required by the Welsh Ministers to meet current expenditure because of a shortfall in receipts from devolved taxes, or from income tax charged by virtue of a Welsh rate resolution, against forecast receipts. (1A) The Welsh Ministers may, with the approval of the Treasury, borrow by way of loan or by the issue of bonds (but not bonds transferable by delivery) any amounts it appears to them are required by them for the purpose of meeting capital expenditure. (1B) An amount is required for the purpose of meeting capital expenditure if the expenditure would be capital expenditure for the purposes of accounts under section 131. (2) Amounts borrowed under this section from the Secretary of State must be repaid to the Secretary of State at such times and by such methods, and interest on such sums must be paid to the Secretary of State at such rates and at such times, as the Treasury may from time to time determine. (3) Sums required for the repayment of, or the payment of interest on, amounts borrowed under this section are to be charged on the Welsh Consolidated Fund. (4) The Secretary of State may by order made with the consent of the Treasury amend subsection (1A) so as to vary the means by which the Welsh Ministers may borrow money. (5) No order is to be made under subsection (4) unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the House of Commons.

Propose a change

122 Lending by Secretary of State

(1) The Treasury may issue to the Secretary of State out of the National Loans Fund such sums as the Secretary of State needs for making loans under section 121. (2) The aggregate outstanding in respect of the principal of sums borrowed under section 121(1) must not exceed £500 million. (3) The Secretary of State may by order made with the consent of the Treasury substitute for the amount for the time being specified in subsection (2) such ... amount as is specified in the order. (3A) An amount substituted under subsection (3) may be more or less than the amount for which it is substituted but may not be less than £500 million. (4) No order is to be made under subsection (3) unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the House of Commons. (5) Sums received by the Secretary of State under section 121(2) must be paid into the National Loans Fund.

Propose a change

122A Lending for capital expenditure

(1) The aggregate at any time outstanding in respect of the principal of amounts borrowed under section 121(1A) shall not exceed £1,100 million. (2) The Secretary of State may by order made with the consent of the Treasury substitute for the amount for the time being specified in subsection (1) such amount as may be specified in the order. (3) An amount substituted under subsection (2) may be more or less than the amount for which it is substituted but may not be less than £1,000 million. (4) No order is to be made under subsection (2) unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the House of Commons. (5) A person lending money to a member of the Welsh Government— (a) is not bound to enquire whether the member of the Welsh Government has power to borrow the money, and (b) is not to be prejudiced by the absence of any such power. (6) The Welsh Ministers may not mortgage or charge any of their property as security for money which they have borrowed under section 121(1A). This is subject to section 121(3) (charging of sums on the Welsh Consolidated Fund). (7) Security given in breach of subsection (6) is unenforceable.

Propose a change

← Find another law