Wales Act 2014 Explanatory Notes

1. Introduction

2. Summary

3. Background

4. Territorial Extent and Application

5. Commentary on Sections (and Schedules)

   1. Part 1: the Assembly and Welsh Government

      1. Section 1: Frequency of Assembly ordinary general elections

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

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

      4. Section 4: The Welsh Government

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

   2. Part 2: Finance

      1. Section 6: Taxation: introductory

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

      3. Section 8: Welsh rates of income tax

      4. Section 9: Welsh basic, higher and additional rates of income tax

      5. Section 10: Welsh taxpayers for social security or child support purposes

      6. Section 11: Amendments to the definition of a Scottish taxpayer

      7. Section 12: Referendum about commencement of income tax provisions

      8. Section 13: Proposal for referendum by Assembly

      9. Schedule 1: Referendum about commencement of income tax provisions

      10. Section 14: Commencement of income tax provisions etc if majority in favour

      11. Section 15: Welsh tax on transactions involving interests in land

      12. Section 16: Disapplication of UK stamp duty land tax

      13. Section 17: Information on Welsh land transactions

      14. Schedule 2: Welsh tax on land transactions: consequential amendments

      15. Section 18: Welsh tax on disposals to landfill

      16. Section 19: Disapplication of UK landfill tax

      17. Section 20: Borrowing by the Welsh Ministers

      18. Section 21: Repeal of existing borrowing power

      19. Section 22: Budgetary procedures

      20. Section 23: Reports on the implementation and operation of this Part

   3. Part 3: Miscellaneous

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

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

   4. Part 4: General

      1. Section 26: Orders

      2. Section 27: Interpretation

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

      4. Section 29: Commencement

      5. Section 30: Extent and short title

6. Parliamentary Passage