PART 4A

Taxation
CHAPTER 1

Introductory

Power to add new devolved taxes
116C
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
Senedd
.
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
Senedd
passed before the amendment comes into force, or
b
the previous or continuing operation of such an Act of the
Senedd
.
Pt. 4A inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 6(2), 29(2)(b)(3)
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))