Statutory Instruments
2018 No. 892 (C. 70)
Income Tax
Devolution, Wales
The Wales Act 2014 (Commencement No. 2) Order 2018
Made
23rd July 2018
The Treasury, in exercise of the powers conferred by section 14(2), (3), (5), (7) and (8) of the Wales Act 2014( 1 ), make the following Order:
Citation and interpretation
1. This Order may be cited as the Wales Act 2014 (Commencement No. 2) Order 2018.
2. In this Order—
“GOWA 2006” means the Government of Wales Act 2006( 2 );
“ITA 2007” means the Income Tax Act 2007( 3 ).
Appointed days
3. The day appointed for the coming into force of sections 8 and 9 of the Wales Act 2014 and the provisions inserted by those sections into GOWA 2006 and ITA 2007 is 24th July 2018( 4 ).
4. The day appointed for the coming into force of section 11(5), (6), (7)(a) and (8)(a) and the amendments made to the Scotland Act 1998 by those provisions is 24th July 2018( 5 ).
Appointed tax years
5. Subject to articles 6 and 8 of this Order, the provisions inserted into GOWA 2006 and ITA 2007 by sections 8 and 9 of the Wales Act 2014 have effect in relation to the tax year( 6 ) 2019-20 and subsequent tax years.
6. The tax year 2019-20 is appointed as the first tax year in relation to which a Welsh rate resolution may be made by the National Assembly for Wales under section 116D( 7 ) of GOWA 2006 (power to set Welsh rate for Welsh taxpayers).
7. The amendments made to the Scotland Act 1998 by section 11(5), (6), (7)(a) and (8)(a) of the Wales Act 2014 have effect in relation to the tax year 2019-20 and subsequent tax years.
Appointed financial years
8. Section 116K of GOWA 2006 (report by the Comptroller and Auditor General) has effect in relation to the financial year( 8 ) ending on 31st March 2018 and subsequent financial years.
Craig Whittaker
Paul Maynard
Two of the Lords Commissioners of Her Majesty’s Treasury
23rd July 2018
2014 c. 29 . Section 14 of the Wales Act 2014 was amended by section 17 of the Wales Act 2017 (c. 4) to remove the requirement for there to be a referendum in advance of the devolution of a portion of income tax.
Section 8 of the Wales Act 2014 inserts an amendment into section 116A(1) of GOWA 2006 and sections 116D to 116K into GOWA 2006. Section 9 of the Wales Act 2014 inserts an amendment into section 6 of ITA 2007 and sections 6B and 11B into ITA 2007.
1998 c. 46 . Section 11 of the Wales Act 2014 amends section 80D of the Scotland Act 1998 and inserts section 80DA into the Scotland Act 1998.
“Tax year” is defined by section 27 of the Wales Act 2014 to mean a year beginning on 6th April and ending on the following 5th April.
Section 116D was inserted by section 8 of the Wales Act 2014.
“Financial year” is defined by section 27 of the Wales Act 2014 to mean the 12 months ending with 31st March.