Wales Act 2014

1. Introductory Text

2. PART 1 The Assembly and Welsh Government

   1. National Assembly for Wales

      1. 1. Frequency of Assembly ordinary general elections

      2. 2. Removal of restriction on standing for election for both constituency and electoral region

      3. 3. MPs to be disqualified from membership of Assembly

   2. Welsh Government

      1. 4. The Welsh Government

      2. 5. First Minister: removal of power to designate after dissolution of Assembly

3. PART 2 Finance

   1. Introductory

      1. 6. Taxation: introductory

      2. 7. Amendments relating to the Commissioners for Revenue and Customs

   2. Welsh rates of income tax

      1. 8. Welsh rates of income tax

      2. 9. Welsh basic, higher and additional rates of income tax

      3. 10. Welsh taxpayers for social security or child support purposes

      4. 11. Amendments to the definition of a Scottish taxpayer

   3. ...

      1. 12. Referendum about commencement of income tax provisions

      2. 13. Proposal for referendum by Assembly

      3. 14. Commencement of income tax provisions ...

   4. Welsh tax on land transactions

      1. 15. Welsh tax on transactions involving interests in land

      2. 16. Disapplication of UK stamp duty land tax

      3. 17. Information on Welsh land transactions

   5. Welsh tax on disposals to landfill

      1. 18. Welsh tax on disposals to landfill

      2. 19. Disapplication of UK landfill tax

   6. Borrowing

      1. 20. Borrowing by the Welsh Ministers

      2. 21. Repeal of existing borrowing power

   7. Budgetary procedures

      1. 22. Budgetary procedures

   8. Reports

      1. 23. Reports on the implementation and operation of this Part

4. PART 3 Miscellaneous

   1. 24. Local housing authorities: limits on housing revenue account debt

   2. 25. The work of the Law Commission so far as relating to Wales

5. PART 4 General

   1. 26. Orders

   2. 27. Interpretation

   3. 28. Power to make supplementary, consequential, etc provision

   4. 29. Commencement

   5. 30. Extent and short title

6. SCHEDULES

   1. SCHEDULE 1

      Referendum about commencement of income tax provisions

      1. Entitlement to vote

         1. 1. Referendum about commencement of income tax provisions

         2. 2. Referendum about commencement of income tax provisions

      2. Conduct etc of referendum

         1. 3. Referendum about commencement of income tax provisions

      3. Referendum question and statement

         1. 4. Referendum about commencement of income tax provisions

      4. Date of referendum

         1. 5. Referendum about commencement of income tax provisions

      5. Referendum period

         1. 6. Referendum about commencement of income tax provisions

      6. Combination of polls

         1. 7. Referendum about commencement of income tax provisions

      7. Assistance for designated organisations

         1. 8. Referendum about commencement of income tax provisions

      8. Information and encouraging participation

         1. 9. Referendum about commencement of income tax provisions

      9. Referendum material

         1. 10. Referendum about commencement of income tax provisions

      10. Funding and accounts

          1. 11. Referendum about commencement of income tax provisions

          2. 12. Referendum about commencement of income tax provisions

      11. No legal challenge to referendum result

          1. 13. Referendum about commencement of income tax provisions

      12. Supplementary

          1. 14. Referendum about commencement of income tax provisions

      13. Interpretation

          1. 15. Referendum about commencement of income tax provisions

   2. SCHEDULE 2

      Welsh tax on land transactions: consequential amendments

      1. Finance Act 1931

         1. 1. (1) Section 28 of the Finance Act 1931 (production to...

      2. Finance Act 2003

         1. 2. The Finance Act 2003 is amended as follows.

         2. 3. (1) Section 48 (power to prescribe other chargeable interests) is...

         3. 4. After section 48 insert— Interests, transactions and consideration where land...

         4. 5. In section 60 (compulsory purchase facilitating development), in subsections (2)(a)...

         5. 6. In section 73(5) (definition of mortgage for land acquired under...

         6. 7. In section 108(1A) (linked transactions), for “the land to which...

         7. 8. In section 117(2) (meaning of “major interest” in England or...

         8. 9. In section 121 (minor definitions), in the definition of “jointly...

         9. 10. In Schedule 7 (group relief), in paragraph 2B(4) (certain mortgage...

         10. 11. In Schedule 9 (right to buy, shared ownership leases, etc),...

         11. 12. In Schedule 10 (returns, enquiries, assessments and appeals), in paragraph...

      3. Finance Act 2009

         1. 13. Schedule 61 to the Finance Act 2009 (alternative finance investment...

         2. 14. (1) Paragraph 1 is amended as follows.

         3. 15. In the following provisions omit “and Wales”—

      4. Scotland Act 2012

         1. 16. In Schedule 3 to the Scotland Act 2012, omit paragraph...