2018 No. 892 (C. 70)
The Wales Act 2014 (Commencement No. 2) Order 2018
Made
The Treasury, in exercise of the powers conferred by section 14(2), (3), (5), (7) and (8) of the Wales Act 20141, make the following Order:
Citation and interpretation
1
This Order may be cited as the Wales Act 2014 (Commencement No. 2) Order 2018.
2
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 20184.
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 20185.
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 year6 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 116D7 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 years8
Section 116K of GOWA 2006 (report by the Comptroller and Auditor General) has effect in relation to the financial year8 ending on 31st March 2018 and subsequent financial years.
(This note is not part of the Order)
(This note is not part of the Order)
Provision | Date of Commencement | S.I.No. |
---|---|---|
Section 20 | 1st January 2017 | |