F1PART 4ATaxation

CHAPTER 1Introductory

116CPower to add new devolved taxes

(1)

Her Majesty may by Order in Council amend this Part so as to—

(a)

specify, as an additional devolved tax, a tax of any description, or

(b)

make any other modifications of the provisions relating to devolved taxes which She considers appropriate.

(2)

An Order in Council under this section may make such modifications of—

(a)

any enactment (including any enactment comprised in or made under this Act) or prerogative instrument, or

(b)

any other instrument or document,

as Her Majesty considers appropriate in connection with the provision made by the Order.

(3)

No recommendation is to be made to Her Majesty in Council to make an Order in Council under this section unless a draft of the statutory instrument containing the Order has been laid before, and approved by a resolution of, each House of Parliament and the F2Senedd .

(4)

The amendment of this Part by an Order in Council under this section does not affect—

(a)

the validity of an Act of the F2Senedd passed before the amendment comes into force, or

(b)

the previous or continuing operation of such an Act of the F2Senedd .