Part 1Constitutional arrangements

Taxation and borrowing

17Welsh rates of income tax: removal of referendum requirement

1

The Wales Act 2014 is amended as follows.

2

Omit—

a

section 12 and Schedule 1 (referendum about commencement of income tax provisions),

b

section 13 (proposal for referendum by Assembly), and

c

the italic heading before section 12.

3

In section 14 (commencement of income tax provisions etc if majority in favour)—

a

omit subsection (1);

b

in the heading omit ““etc if majority in favour””.

4

In section 23 (reports on the implementation and operation of Part 2) omit subsection (8).

5

In section 29 (commencement)—

a

in subsection (2)(b), for ““referendum-related”” substitute “ income tax ”;

b

in subsection (4)—

i

for “ ““referendum-related”” substitute “ ““income tax””;

ii

omit ““(commencement if majority in favour at referendum)””.