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The Devolved Income Tax Rates (Consequential Amendments) Order 2018

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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Devolved Income Tax Rates (Consequential Amendments) Order 2019 No. 201

Draft Order laid before the House of Commons under section 28(4) of the Wales Act 2014, and paragraphs 1 and 2 of Schedule 7 to the Scotland Act 1998, for approval by resolution of that House.

Draft Statutory Instruments

2018 No.

Income Tax

Devolution

The Devolved Income Tax Rates (Consequential Amendments) Order 2018

Made

***

Coming into force in accordance with article 1

A draft of this Order was laid before and approved by the House of Commons in accordance with section 28(4) of the Wales Act 2014(1) and paragraphs 1 and 2 of Schedule 7 to the Scotland Act 1998(2).

The Treasury, in exercise of the powers conferred by section 28(1) and (2) of the Wales Act 2014, and section 80G(1A) and (2) of the Scotland Act 1998(3) makes the following Order:

(2)

1998 c. 46. Relevant amendments were made to paragraph 1 of Schedule 7 by section 296 of, and paragraph 16(10)(b) of Schedule 38 to, the Finance Act 2014 (c. 26).

(3)

Section 80G was inserted by section 25(3) of the Scotland Act 2012 (c. 11) and relevant amendments were made by section 296 of, and paragraph 16 of Schedule 38 to, the Finance Act 2014 and section 13(11) of the Scotland Act 2016 (c. 11).

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