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PART 2Finance

Referendum on income tax provisions

12Referendum about commencement of income tax provisions

(1)Her Majesty may by Order in Council cause a referendum to be held throughout Wales about whether the income tax provisions should come into force.

(2)If the majority of the voters in a referendum held by virtue of subsection (1) vote in favour of the income tax provisions coming into force, those provisions are to come into force in accordance with section 14.

(3)But if they do not, that does not prevent the making of a subsequent Order under subsection (1).

(4)No recommendation is to be made to Her Majesty to make an Order under subsection (1) 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 Assembly.

(5)But subsection (4) is not satisfied unless the resolution of the Assembly is passed on a vote in which the number of Assembly members voting in favour of it is not less than two-thirds of the total number of Assembly seats.

(6)A draft of a statutory instrument containing an Order under subsection (1) may not be laid before either House of Parliament, or the Assembly, until the Secretary of State has undertaken such consultation as the Secretary of State considers appropriate.

(7)For further provision about a referendum held by virtue of subsection (1), see Schedule 1.

(8)In this section “the income tax provisions” means sections 8 and 9.