PART 4A

Taxation
CHAPTER 1

Introductory

Status of officials of body that collects and manages devolved taxes
116B
1
This section applies where an Act of the
Senedd
establishes a body that is to be responsible for the collection and management of devolved taxes (whether or not the body is also to be responsible for local government finance or any other matter).
2
In this section “
relevant official
” means an officer or member of staff of the body mentioned in subsection (1) who has no functions other than functions relating to—
a
the collection or management of devolved taxes, or
b
local government finance.
3
If an Act of the
Senedd
provides that service as a relevant official is service in the civil service of the State, that provision is
not to be regarded as falling outside the
Senedd's
legislative competence by virtue of section 108A(2)(b) or (c)
.
4
In subsections (5) to (7), “
relevant civil servant
” means a relevant official whose service is service in the civil service of the State by virtue of provision of the kind mentioned in subsection (3).
5
The Welsh Ministers must pay the salaries and expenses of relevant civil servants.
6
The Welsh Ministers must make payments to the Minister for the Civil Service, at such times as the Minister for the Civil Service may determine, of such amounts as may be so determined in respect of—
a
the provision of pensions, allowances or gratuities by virtue of section 1 of the Superannuation Act 1972 or section 1 of the Public Service Pensions Act 2013 to or in respect of persons who are or have been relevant civil servants, and
b
the expenses incurred in administering those pensions, allowances and gratuities.
7
The Welsh Ministers may make payments towards the provision of pensions, allowances or gratuities to or in respect of any person who is or has been a relevant civil servant.
Pt. 4A inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 6(2), 29(2)(b)(3)
Words in s. 116B(3) substituted (1.4.2018) by Wales Act 2017 (c. 4), s. 71(4), Sch. 6 para. 6 (with Sch. 7 paras. 1, 6); S.I. 2017/1179, reg. 3(q)
Words in Act substituted (6.5.2020) by Senedd and Elections (Wales) Act 2020 (anaw 1), s. 42(2), Sch. 1 para. 2(19) (with Sch. 1 para. 2(11)-(14))