Legalize / United Kingdom / Public General Act

Government of Wales Act 2006

Type Public General Act

Publication 2006-07-25

Last updated 2026-01-08

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

(i) belonging to Her Majesty in right of the Crown;

(ii) belonging to Her Majesty in right of the Duchy of Lancaster;

(iii) belonging to the Duchy of Cornwall;

(iv) held or used by a Minister of the Crown or government department.

4

(1) Paragraph 1 does not reserve property held by Her Majesty in Her private capacity.

(2) Sub-paragraph (1) does not affect the reservation by paragraph 1 of the subject-matter of the Crown Private Estates Acts 1800 to 1873.

Public service

5

The Civil Service of the State is a reserved matter.

Political parties

6

The following are reserved matters—

(a) the registration of political parties;

(b) funding of political parties and of their members and officers;

but this is subject to paragraph 7.

7

Paragraph 6 does not reserve making payments to any political party for the purpose of assisting members of the Senedd who are connected with the party to perform their Senedd duties.

Single legal jurisdiction of England and Wales

8

(1) The following are reserved matters—

(a) courts (including, in particular, their creation and jurisdiction);

(b) judges (including, in particular, their appointment and remuneration);

(c) civil or criminal proceedings (including, in particular, bail, costs, custody pending trial, disclosure, enforcement of orders of courts, evidence, sentencing, limitation of actions, procedure, prosecutors and remedies);

(d) pardons for criminal offences;

(e) private international law;

(f) judicial review of administrative action.

(See also paragraphs 3 and 4 of Schedule 7B (restrictions on modifying private law and criminal law).)

(2) The reference to prosecutors in sub-paragraph (1)(c) does not prevent an Act of the Senedd from making provision about responsibility for the prosecution of devolved offences.

An offence is a “devolved offence” if provision for the creation of it is within the legislative competence of the Assembly.

(3) Sub-paragraph (1) does not reserve—

(a) welfare advice to courts in respect of family proceedings in which the welfare of children ordinarily resident in Wales is or may be in question;

(b) representation in respect of such proceedings;

(c) the provision of support (including information and advice), to children ordinarily resident in Wales and their families, in respect of such proceedings;

(d) Welsh family proceedings officers.

Tribunals

9

(1) Tribunals, including—

(a) their membership,

(b) the appointment and remuneration of their members,

(d) appeals against their decisions,

are a reserved matter.

(2) But this paragraph does not apply to a tribunal (a ““devolved tribunal””) all of whose functions are functions that—

(a) are exercisable only in relation to Wales, and

(b) do not relate to reserved matters.

(3) In the case of a tribunal which has functions that do not relate to reserved matters, sub-paragraph (1) does not reserve any function of deciding an appeal or application which—

(a) relates to a matter that is not a reserved matter, and

(b) is not an appeal against the decision of a tribunal (other than a devolved tribunal),

but it does reserve the tribunal's procedure in relation to that function.

(4) In determining for the purposes of this paragraph whether functions of a tribunal are exercisable only in relation to Wales, no account is taken of any function that—

(a) is exercisable otherwise than in relation to Wales, and

(b) could (apart from paragraph 8 of Schedule 7B) be conferred or imposed by provision falling within the Senedd's legislative competence (by virtue of section 108A(3)).

(4A) References in this paragraph to Wales include, in relation to a relevant function of a tribunal, the area of the Welsh zone beyond the seaward limit of the territorial sea.

A function of a tribunal is “relevant” if it relates to fishing, fisheries or fish health.

(5) Where the question whether this paragraph applies to a particular tribunal is relevant to determining whether a provision of an Act of the Senedd is within the Senedd's legislative competence, the time for deciding the question is the time when the Act is passed.

Foreign affairs etc

10

(1) International relations, regulation of international trade, and international development assistance and co-operation are reserved matters.

(2) In sub-paragraph (1) “"international relations”” includes—

(a) relations with territories outside the United Kingdom;

(b) relations with the EU and its institutions;

(3) But sub-paragraph (1) does not reserve—

(a) observing and implementing international obligations and obligations under the Human Rights Convention ..., or

(b) assisting Ministers of the Crown in relation to any matter to which that sub-paragraph applies.

(4) In this paragraph “"the Human Rights Convention”” means—

(a) the Convention for the Protection of Human Rights and Fundamental Freedoms, agreed by the Council of Europe at Rome on 4th November 1950, and

(b) the Protocols to the Convention,

as they have effect for the time being in relation to the United Kingdom.

Defence

11

The following are reserved matters—

(a) the defence of the realm;

(b) the naval, military or air forces of the Crown, including reserve forces;

(d) international headquarters and defence organisations;

(e) trading with the enemy and enemy property.

Part 2 — Specific Reservations

(A) Elections for membership of the House of Commons and the European Parliament

12

The matters to which any of the Sections in this Part apply are reserved matters.

13

A Section applies to any matter described or referred to in it when read with any exceptions or interpretation provisions in that Section.

14

Any exceptions or interpretation provisions in a Section relate only to that Section (so that an entry under the heading ““Exceptions”” does not affect any other Section).

Reservations

Head A—Financial and Economic Matters

15

Fiscal, economic and monetary policy, including the issue and circulation of money, taxes and excise duties, government borrowing and lending, control over United Kingdom public expenditure, the exchange rate and the Bank of England.

Data Protection Act 1998

16

Coinage, legal tender and bank notes.

17

Financial services, including investment business, banking and deposit-taking, collective investment schemes and insurance.

18

Financial markets, including listing and public offers of securities and investments, transfer of securities and insider dealing.

19

Distribution of money from dormant bank and building society accounts.

Head B—Home Affairs

20

Elections for membership of the House of Commons ..., including the subject-matter of existing elections Acts so far as they apply, or may be applied, in respect of such membership.

21

The subject-matter of sections 3(1A) and 13A of this Act (coincidence of Senedd elections and reserved elections).

22

The subject-matter of section 37ZA(2) of the Representation of the People Act 1983 (coincidence of local government elections and Senedd elections).

23

The combination of—

(a) polls at elections or referendums that are outside the legislative competence of the Senedd with polls at—

(i) elections of Members of the Senedd,

(ii) local government elections in Wales, or

(iii) referendums held under Part 2 of the Local Government Act 2000 (arrangements in respect of executives etc), and

(b) polls at ordinary general elections of Members of the Senedd with polls at ordinary local government elections in Wales.

24

Any digital service provided by a Minister of the Crown for the registration of electors.

25

The subject-matter of the following provisions of the Political Parties, Elections and Referendums Act 2000 in relation to elections of Members of the Senedd and local government elections in Wales—

26

The subject-matter of Parts 5 and 6 of the Political Parties, Elections and Referendums Act 2000 (expenditure in connection with elections) where a limit applies to expenditure in relation to a period determined by reference to both—

(a) the date of the poll for an election of Members of the Senedd or a local government election in Wales, and

(b) the date of the poll at an election for membership of the House of Commons ....

27

The subject-matter of sections 145 to 148 and 150 to 154 of the Political Parties, Elections and Referendums Act 2000 (enforcement and offences) as they apply for the purposes of any provision, so far as the subject-matter of the provision is reserved by paragraph 25 or 26.

28

Nationality.

29

Immigration, including asylum and the status and capacity of persons in the United Kingdom who are not British citizens.

30

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

31

Travel documents.

32

National security.

33

Special powers, and other special provisions, for dealing with terrorism.

34

The subject-matter of the Official Secrets Acts 1911 to 1989.

35

Interception of communications.

36

Communications data.

37

Covert surveillance by persons exercising public functions.

38

Use of surveillance systems.

39

The prevention, detection and investigation of crime.

40

The maintenance of public order.

41

Policing.

42

Police and crime commissioners.

43

The subject-matter of Parts 1 to 4 and 6 of the Anti-social Behaviour, Crime and Policing Act 2014.

44

Dangerous dogs and dogs dangerously out of control.

45

The subject-matter of the Modern Slavery Act 2015.

46

Prostitution.

47

Emergency powers.

48

Extradition.

49

The subject-matter of the Rehabilitation of Offenders Act 1974.

50

Criminal records, including disclosure and barring.

51

The subject-matter of the Firearms Acts 1968 to 1997.

52

The subject-matter of the Poisons Act 1972.

53

Knives.

54

Misuse of and dealing in drugs or psychoactive substances.

55

Private security.

56

Classification of films and video recordings (including video games).

57

Licensing of—

(a) the provision of entertainment, and

(b) late night refreshment.

58

The sale and supply of alcohol.

59

Betting, gaming and lotteries.

60

Hunting with dogs.

61

Procedures on live animals for scientific or educational purposes.

62

Lieutenancies.

63

Charities.

64

Raising funds for charitable, benevolent or philanthropic purposes.

Head C—Trade and Industry

65

The creation, operation, regulation and dissolution of types of business association.

66

The regulation of the name under which an individual or business association carries on business.

67

Insolvency.

68

Winding up solvent business associations.

69

Regulation of anti-competitive practices and agreements; abuse of dominant position; monopolies and mergers.

70

Intellectual property.

71

Prohibition and regulation of imports and exports

72

Regulation of—

(a) the sale and supply of goods and services to consumers,

(b) guarantees in relation to such goods and services,

(c) hire-purchase, including the subject-matter of Part 3 of the Hire-Purchase Act 1964 (title to motor vehicles on hire-purchase or conditional sale),

(d) trade descriptions,

(e) advertising and price indications,

(f) auctions and mock auctions of goods and services, and

(g) hallmarking and gun barrel proofing.

73

Safety of, and liability for, services supplied to consumers.

74

The regulation of—

(a) estate agents,

(b) timeshares, and

(c) linked travel arrangements within the meaning of the Package Travel and Linked Travel Arrangements Regulations 2018 (S.I. 2018/634) and package holidays.

75

The regulation of—

(a) unsolicited goods and services, and

(b) trading schemes.

76

The subject-matter of Part 8 of the Enterprise Act 2002 (enforcement of certain consumer legislation).

77

The subject matter of all technical standards and requirements in relation to products that had effect immediately before IP completion day in pursuance of an obligation under EU law.

78

The national accreditation body and the accreditation of bodies that certify or assess conformity to technical standards in relation to products or environmental management systems.

79

Product safety and liability.

80

Product labelling.

81

Units and standards of weight and measurement.

82

Regulation of trade so far as involving weighing, measuring and quantities.

83

Telecommunications and wireless telegraphy (including electromagnetic disturbance).

84

Internet services.

85

Electronic encryption.

86

Postal services, post offices, the original holding company and any Post Office company.

87

United Kingdom Research and Innovation (“UKRI”), and Research Councils within the meaning of the Science and Technology Act 1965, and the subject-matter of section 5 of that Act (funding of scientific research) so far as relating to UKRI and those Councils.

88

The ... subject-matter of section 10 of the Higher Education Act 2004 (research in arts and humanities) so far as relating to UKRI.

89

The subject-matter of—

(a) section 1 of the Industrial Development Act 1982 (assisted areas),

(b) section 8(5) and (7) of that Act (limits on financial assistance to industry), and

and the Industrial Development Advisory Board.

90

The subject-matter of—

(a) Part 2 of the Industry Act 1975 (powers in relation to transfer of control of important manufacturing undertakings), and

(b) the Protection of Trading Interests Act 1980.

91

The Export Credits Guarantee Department.

92

Appointment and regulation of a water or sewerage undertaker whose area is not wholly or mainly in Wales.

93

Licensing and regulation of a water supply or sewerage licensee.

94

The subject-matter of Part 4 of the Small Business, Enterprise and Employment Act 2015.

95

Sunday trading.

Head D—Energy

96

Generation, transmission, distribution and supply of electricity.

97

Oil and gas, including—

(a) the ownership of, exploration for and exploitation of deposits of oil and natural gas,

(b) pipelines and offshore installations,

(c) marine licensing and the regulation of works that may obstruct or endanger navigation, so far as relating to oil and gas exploration and exploitation,

(d) restrictions on navigation, fishing and other activities to ensure safe operation of offshore activities,

(e) liquefaction and regasification of gas,

(f) the manufacture or production of gas, and

(g) the conveyance, shipping and supply of gas.

98

Coal, including—

(a) the ownership and exploitation of coal,

(b) deep and opencast coal mining,

(d) water discharge from coal mines.

99

Nuclear energy and nuclear installations, including—

(a) nuclear safety, security and safeguards, and

(b) liability for nuclear occurrences.

100

The Office for Nuclear Regulation.

101

Production, distribution and supply of heat and cooling.

102

Energy conservation.

Head E—Transport

103

Road freight transport services in the United Kingdom (including goods vehicles operator licensing).

104

Regulation of the construction and equipment of motor vehicles and trailers, and regulation of the use of motor vehicles and trailers on roads.

105

Road traffic offences.

106

Driver licensing (including training, testing and certification).

107

Driving instruction.

108

Drivers' hours.

109

Traffic regulation on special roads, other than regulation relating to speed limits or traffic signs.

110

Exemptions from speed limits.

111

The application of traffic signs or pedestrian crossings to vehicles being used for a purpose that gives rise to an exemption from speed limits in Wales.

112

International road transport services for passengers or goods.

113

Public service vehicle operator licensing.

114

Documents relating to vehicles and drivers for the purposes of travel abroad and vehicles brought temporarily into Wales by persons resident outside the United Kingdom.

115

Vehicle insurance and vehicle registration.

116

The subject-matter of Parts 2 and 3 of the Severn Bridges Act 1992 so far as relating to the second Severn crossing.

117

Railway services.

118

The subject-matter of the Channel Tunnel Act 1987.

119

Navigational rights and freedoms.

120

Shipping and technical and safety standards of vessels that are not ships (whether or not capable of navigation), including the subject-matter of—

(a) section 2 of the Protection of Wrecks Act 1973 (prohibition on approaching dangerous wrecks),

(b) the Dangerous Vessels Act 1985, and

121

Reserved trust ports and harbours not wholly in Wales.

122

Pilotage other than devolved pilotage.

123

Coastguard services and maritime search and rescue.

124

Hovercraft.

125

Aviation, air transport, airports and aerodromes.

126

Transport security.

127

Technical specifications for public passenger transport for disabled persons, including the subject-matter of—

(a) section 125(7) and (8) of the Transport Act 1985 (Secretary of State's guidance and consultation with the Disabled Persons Transport Advisory Committee), and

(b) Part 12 of the Equality Act 2010 (disabled persons: transport).

128

Technical specifications for fuel or other energy sources or processes for use in road, rail, marine, waterway or air transport.

129

Carriage of dangerous goods (including transport of radioactive material).

130

Social security schemes supported from public funds.

131

Requiring persons—

(a) to establish and administer, or make payments to or in respect of, social security schemes, and

(b) to keep records and supply information in connection with social security schemes.

132

Child support maintenance.

133

Collection and enforcement of—

(a) periodical payments, other than child support maintenance, that are payable for the benefit of a child (““other maintenance””), and

(b) periodical payments, other than child support maintenance or other maintenance, that are—

(i) payable to or for the benefit of any person, and

(ii) collected or enforced where child support maintenance or other maintenance is also collected.

134

Occupational and personal pensions.

135

Compensation for or in respect of public sector workers in respect of—

(a) incapacity or death as a result of injury or illness,

(b) loss of office or employment, or

136

Regulation of amounts payable, or paid, to or in respect of public sector workers in consequence of leaving office or employment (including requirements that such amounts be repaid).

137

Compensation for or in respect of members of the naval, military or air forces of the Crown (including reserve forces) in respect of—

(a) injury, illness or death in consequence of or whilst in service,

(b) ceasing to be a member of the forces, or

138

Regulation of amounts payable, or paid, to or in respect of members of the naval, military or air forces of the Crown (including reserve forces) in consequence of ceasing to be a member of the forces (including requirements that such amounts be repaid).

139

The subject-matter of any scheme under the Personal Injuries (Emergency Provisions) Act 1939, sections 3 to 5 and 7 of the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939 or section 1 of the Polish Resettlement Act 1947.

Head G—Professions

140

Regulation of—

(a) the profession of architect,

(b) the profession of auditor,

(d) the profession of veterinary surgeon.

Head H—Employment

141

Employment rights and duties and industrial relations, including the subject-matter of—

(a) the Employers' Liability (Compulsory Insurance) Act 1969,

(b) the Employment Agencies Act 1973,

(d) the Trade Union and Labour Relations (Consolidation) Act 1992,

(e) the Employment Tribunals Act 1996,

(f) the Employment Rights Act 1996,

(g) the National Minimum Wage Act 1998,

(h) the Working Time Regulations 1998 (S.I. 1998/1833),

(i) the Employment Relations Act 1999,

(j) the Transnational Information and Consultation of Employees Regulations 1999 (S.I. 1999/3323),

(k) the Employment Act 2002,

(l) the Gangmasters (Licensing) Act 2004,

(m) the Employment Relations Act 2004,

(n) the Work and Families Act 2006,

(o) the Transfer of Undertakings (Protection of Employment) Regulations 2006 (S.I. 2006/246),

(p) the Agency Workers Regulations 2010 (S.I. 2010/93), and

(q) Part 2 of the Enterprise and Regulatory Reform Act 2013.

142

The following boards—

(a) the Construction Industry Training Board;

(b) the Engineering Construction Industry Training Board;

143

Arrangements for assisting persons to select, train for, obtain and retain employment, and to obtain suitable employees.

Head J—Health, Safety and Medicines

144

Abortion.

145

Xenotransplantation.

146

Human genetics, human fertilisation, human embryology and surrogacy arrangements.

147

Medicinal products, including manufacture, authorisations for use and regulation of prices.

148

Regulation of prices of other medical supplies.

149

Standards for, and testing of, biological substances (that is, substances the purity or potency of which cannot be adequately tested by chemical means).

150

Veterinary medicinal products, including manufacture, authorisations for use and regulation of prices.

151

Specified feed additives.

152

Animal feeding stuffs, in relation to—

(a) the incorporation in them of veterinary medicinal products or specified feed additives;

(b) matters arising in consequence of such incorporation.

153

Vaccine damage payments.

154

Schemes established by regulations under section 13 of the Social Security Act 1988 (benefits under schemes for improving nutrition: pregnant women, mothers and children).

155

The subject-matter of Part 1 of the Health and Safety at Work etc. Act 1974.

156

The Health and Safety Executive and the Employment Medical Advisory Service.

157

Protection of the public from radiation.

Head K—Media, Culture and Sport

158

Broadcasting and other media.

159

The British Broadcasting Corporation.

160

Public lending right.

161

Government indemnities for objects on loan.

162

Payments to Her Majesty's Revenue and Customs in respect of property accepted in satisfaction of tax and the disposal of such property.

163

Safety of sports grounds.

Head L—Justice

164

The legal profession and legal services.

165

Claims management services.

166

Legal aid.

167

The subject-matter of Part 1 of the Coroners and Justice Act 2009.

168

Arbitration.

169

The subject-matter of the Mental Capacity Act 2005.

170

Protection of personal data.

171

Public access to information held by a public authority.

172

The subject-matter of—

(a) the INSPIRE Regulations 2009 (S.I. 2009/3157);

(b) the Re-use of Public Sector Information Regulations 2015 (S.I. 2015/1415).

173

The subject-matter of the Public Records Act 1958.

174

Compensation for—

(a) persons affected by crime;

(b) miscarriages of justice.

175

(1) Prisons and other institutions for the detention of persons charged with or convicted of offences (““relevant institutions””).

(2) The management of—

(a) persons charged with or convicted of offences (whether or not detained in a relevant institution);

(b) other persons required to be detained in a relevant institution.

(3) This reservation includes probation, escort functions, transfers of persons between relevant institutions and the subject-matter of—

(a) sections 47 to 49 of the Mental Health Act 1983 (transfer to hospital of prisoners) and the provisions of that Act relating to persons who are restricted patients within the meaning given by section 79 of that Act;

(b) sections 37 to 42 of the Crime and Disorder Act 1998 (youth justice).

176

Marriage, civil partnership and cohabitation.

177

Parenthood, parental responsibility, child arrangements and adoption.

178

Proceedings and orders under Part 4 or 5 of the Children Act 1989 or otherwise relating to the care or supervision of children.

179

Civil remedies in respect of domestic violence, domestic abuse and female genital mutilation.

180

Gender recognition.

181

Registration of births and deaths and of places of worship.

Head M—Land and Agricultural Assets

182

Registration of—

(a) estates, interests and charges in or over land, and

(b) associated actions, proceedings, writs and orders.

183

The subject-matter of sections 9 and 14 of, and the Schedule to, the Agricultural Credits Act 1928.

184

Planning (including the subject-matter of Parts 2 to 8 of the Planning Act 2008) but only in relation to—

(a) relevant nationally significant infrastructure projects,

(b) overhead electric lines other than devolved associated lines, and

except this does not affect the reservation of the subject-matter of sections 14 and 16 of the Harbours Act 1964 by paragraph 121.

185

Compensation in respect of—

(a) the interference with rights in land by exercise of a statutory power;

(b) depreciation in the value of land as a result of works or land provided or used in the exercise of a statutory power.

186

The regulation of—

(a) the design and construction of buildings,

(b) the demolition of buildings, and

but only in relation to specified Crown land and specified undertaker land.

Head N—Miscellaneous

187

Equal opportunities.

188

Control of nuclear, biological and chemical weapons and other weapons of mass destruction.

189

Ordnance Survey.

190

Timescales, time zones, the subject-matter of the Summer Time Act 1972, units of time, the calendar, bank holidays and the date of Easter.

191

Activities connected with outer space.

192

Activities connected with Antarctica.

193

Activities for the purposes of deep sea bed mining operations.

Part 3 — General Provisions

Devolved Welsh authorities etc

194

(1) This Schedule does not reserve—

(a) the constitution of an authority that has reserved functions,

(b) conferring or imposing (or giving power to confer or impose) accounting or public procurement functions on such an authority,

(c) modifying or removing (or giving power to modify or remove) any accounting or public procurement functions of such an authority, or

(d) conferring, imposing, modifying or removing (or giving power to confer, impose, modify or remove) functions specifically exercisable in relation to such an authority,

if the authority is a devolved Welsh authority.

(2) For the purposes of this paragraph—

(a) “"authority”” means a body, office or holder of an office that has functions of a public nature (but does not include a court);

(b) ““reserved functions”” are functions that relate to reserved matters;

(c) the constitution of an authority includes the authority's establishment and dissolution, its assets and liabilities and its funding and receipts;

(d) a function specifically exercisable in relation to an authority does not include a function specifically exercisable in relation to a particular reserved function of the authority.

(3) Where the question whether an authority is a devolved Welsh authority is relevant to determining whether a provision of an Act of the Senedd is within the Senedd's legislative competence, the time for deciding the question is the time when the Act is passed.

195

(1) Paragraph 1 of this Schedule does not reserve an authority if—

(a) its functions are exercisable only in relation to Wales, or

(b) it is a devolved Welsh authority (whether or not its functions are exercisable only in relation to Wales),

and it has no reserved functions.

(2) In this paragraph “"authority”” and “"reserved functions”” have the same meaning as in paragraph 194.

(3) In determining for the purposes of this paragraph whether functions of an authority are exercisable only in relation to Wales, no account is taken of any function that—

(a) is exercisable otherwise than in relation to Wales, and

(b) could (apart from paragraph 8 of Schedule 7B) be conferred or imposed by provision falling within the Senedd's legislative competence (by virtue of section 108A(3)).

(3A) References in this paragraph to Wales include, in relation to a relevant function of an authority, the area of the Welsh zone beyond the seaward limit of the territorial sea.

A function of an authority is “relevant” if it relates to fishing, fisheries or fish health.

(4) Where the conditions in sub-paragraph (1) are relevant to determining whether a provision of an Act of the Senedd is within the Senedd's legislative competence, the time for assessing whether those conditions are met is the time when the Act is passed.

196

Paragraph 194 applies in relation to a devolved tribunal (within the meaning of paragraph 9(2)) as it applies in relation to a devolved Welsh authority.

Particular authorities

197

(1) The reservation of an authority to which this paragraph applies has effect to reserve—

(a) its constitution, including its establishment and dissolution, its assets and liabilities and its funding and receipts;

(b) conferring or imposing (or giving power to confer or impose) functions on it;

(d) conferring, imposing, modifying or removing (or giving power to confer, impose, modify or remove) functions specifically exercisable in relation to it.

(2) This paragraph applies to—

(a) a body reserved by name by Part 2 of this Schedule;

(b) any of the companies reserved by Section C10 of that Part;

(d) a police and crime commissioner;

(e) the Commission for Equality and Human Rights.

(3) This paragraph is subject to paragraphs 198 and 199.

Welsh language functions

198

(1) This Schedule does not reserve—

(a) conferring or imposing (or giving power to confer or impose) a Welsh language function on a person other than a court;

(b) modifying or removing (or giving power to modify or remove) any Welsh language function of a person other than a court.

(2) “"Welsh language function”” means a function in relation to the Welsh language.

Council tax precepts

199

This Schedule does not reserve council tax precepts.

Interpretation of Schedule

200

(1) References in this Schedule to the subject-matter of any enactment are to be read as references to the subject-matter of that enactment as it has effect on the principal appointed day or, if it ceased to have effect at any time within the period ending with that day and beginning with the passing of the Wales Act 2017, as it had effect immediately before that time.

(2) For the purposes of sub-paragraph (1), any provision of an enactment that is not yet in force on the principal appointed day is treated as if it were in force on that day.

(3) In this Schedule “"the principal appointed day”” has the same meaning as in section 71 of the Wales Act 2017.

SCHEDULE 7B

Part 1 — General restrictions

The law on reserved matters

1

(1) A provision of an Act of the Senedd cannot make modifications of, or confer power by subordinate legislation to make modifications of, the law on reserved matters.

(2) “"The law on reserved matters”” means—

(a) any enactment the subject-matter of which is a reserved matter and which is comprised in an Act of Parliament or subordinate legislation under an Act of Parliament, and

(b) any rule of law which is not contained in an enactment and the subject-matter of which is a reserved matter,

and in this sub-paragraph “"Act of Parliament”” does not include this Act.

2

(1) Paragraph 1 does not apply to a modification that—

(a) is ancillary to a provision made (whether by the Act in question or another enactment) which does not relate to reserved matters, and

(b) has no greater effect on reserved matters than is necessary to give effect to the purpose of that provision.

(2) In determining what is necessary for the purposes of this paragraph, any power to make laws other than the power of the Senedd is disregarded.

Private law

3

(1) A provision of an Act of the Senedd cannot make modifications of, or confer power by subordinate legislation to make modifications of, the private law.

(2) “"The private law”” means the law of contract, agency, bailment, tort, unjust enrichment and restitution, property, trusts and succession.

(3) In sub-paragraph (2) the reference to the law of property does not include intellectual property rights relating to plant varieties or seeds but does include the compulsory acquisition of property.

(4) Sub-paragraph (1) does not apply to a modification that has a purpose (other than modification of the private law) which does not relate to a reserved matter.

Criminal law

4

(1) A provision of an Act of the Senedd cannot—

(a) make modifications of, or confer power by subordinate legislation to make modifications of, an offence in a listed category;

(b) create, or confer power by subordinate legislation to create, an offence in a listed category.

(2) The listed categories of offences are—

(a) treason and related offences;

(b) homicide offences (including offences relating to suicide) and other offences against the person (including offences involving violence or threats of violence) that are triable only on indictment;

(d) offences of a kind dealt with by the Perjury Act 1911.

(3) A provision of an Act of the Senedd cannot make modifications of, or confer power by subordinate legislation to make modifications of, the law about—

(a) criminal responsibility and capacity,

(b) the meaning of intention, recklessness, dishonesty and other mental elements of offences,

(d) sentences and other orders and disposals in respect of defendants in criminal proceedings, or otherwise in respect of criminal conduct, and their effect and operation.

(4) For the purposes of this paragraph, a modification of the law relating to defences to an offence is a modification of the offence.

(5) This paragraph does not affect the reservation, by virtue of Schedule 7A, of the creation or modification of offences in relation to reserved matters.

(See also paragraph 8 of that Schedule (single legal jurisdiction of England and Wales).)

Enactments other than this Act

5

(1) A provision of an Act of the Senedd cannot make modifications of, or confer power by subordinate legislation to make modifications of, any of the provisions listed in the table below—

Enactment	Provisions protected from modification
. . .	. . .
Government of Wales Act 1998	Section 144(7).
Human Rights Act 1998	The whole Act.
Civil Contingencies Act 2004	The whole Act.
Energy Act 2008	Section 100 and regulations under that section.
The European Union (Withdrawal) Act 2018	The whole Act other than any excluded provision.
The United Kingdom Internal Market Act 2020	The whole Act

(1A) For the purposes of the entry in the table in sub-paragraph (1) for the European Union (Withdrawal) Act 2018, the following are excluded provisions of that Act—

(a) section 1B(3) and (4),

(b) sections 8A to 8C,

(d) sections 13A and 13B,

(e) sections 15A to 15C,

(f) Parts 1A to 1C of Schedule 2, and

(g) paragraphs 8A to 8G of Schedule 7.

(2) A provision of an Act of the Senedd cannot, unless it is an oversight provision, make modifications of—

(a) section 146A(1) of the Government of Wales Act 1998, or

(b) sections 2(1) to (3), 3(2) to (4) or 6(2) and (3) of the Public Audit (Wales) Act 2013 (anaw 3),

or confer power by subordinate legislation to do so.

(3) A provision of an Act of the Senedd cannot, unless it is an oversight provision and also a non-governmental committee provision—

(a) make modifications of section 8(1) of the Public Audit (Wales) Act 2013 so far as that section relates to the Auditor General's exercise of functions free from the direction or control of the Senedd or Welsh Government, or

(b) confer power by subordinate legislation to do so.

(4) An ““oversight provision”” is a provision of an Act of the Senedd that—

(a) relates to the oversight or supervision of the Auditor General or of the exercise of the Auditor General's functions, or

(b) is ancillary to a provision falling within paragraph (a).

(5) A ““non-governmental committee provision”” is a provision conferring functions on a committee of the Senedd that—

(a) does not consist of or include members of the Welsh Government, and

(b) is not chaired by a Member of the Senedd who is a member of a political group with an executive role,

or a provision conferring power by subordinate legislation to do so.

(6) A person designated under section 46(5) to exercise the functions of the First Minister is treated as a member of the Welsh Government for the purposes of sub-paragraph (5)(a).

6

A provision of an Act of the Senedd cannot make modifications of, or confer power by subordinate legislation to make modifications of, any provision of an Act of Parliament other than this Act which requires sums required for the repayment of, or the payment of interest on, amounts borrowed by the Welsh Ministers to be charged on the Welsh Consolidated Fund.

This Act

7

(1) A provision of an Act of the Senedd cannot make modifications of, or confer power by subordinate legislation to make modifications of, provisions contained in this Act.

(2) Sub-paragraph (1) does not apply to—

(a) the following provisions in Part 1 (the Senedd)—

(i) in section 1(1), the words from “Senedd Cymru” to the end;

(ii) section 1(2) to (5);

(iii) section 2;

(iv) section 3(1), (1B) and (2) to (4);

(v) sections 4 to 20;

(vi) section 22;

(vii) section 23(2), (6) and (7);

(viii) section 24;

(ix) section 25(1)(b) and (2) to (15);

(x) section 26(2) to (4);

(xi) in section 27(1), the words from “the Senedd Commission” to the end;

(xii) section 27(2) to (4), (6) and (7);

(xiii) section 28;

(xiv) section 30;

(xv) section 34(1) and (2);

(xvi) sections 35 and 36;

(xvii) sections 38 to 43;

(xviii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(xix) paragraphs 1, 2, 3(1), (2) and (4) to (7), 4 and 7 to 11 of Schedule 2;

(b) the following provisions in Part 2 (the Welsh Government)—

(i) sections 51, 53 and 54;

(ii) sections 60 and 61;

(iii) sections 72 to 75;

(iv) sections 77 to 79;

(v) section 91;

(i) in section 107(1), the words from “Acts of Senedd Cymru” to the end;

(ii) section 110;

(iii) section 111(1)(a) and (b), (2), (3) and (5);

(d) the following provisions in Part 5 (finance)—

(i) section 120(2);

(ii) sections 125 to 130;

(iii) sections 131 to 135;

(iv) sections 137 to 143;

(v) any provision of Schedule 8;

(e) the following provisions in Part 6 (miscellaneous and supplementary)—

(i) sections 146 to 148;

(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Sub-paragraph (1) does not apply to any provision—

(a) making modifications of so much of any enactment as is modified by this Act, or

(b) repealing so much of any provision of this Act as amends any enactment, if the provision ceases to have effect in consequence of any provision of, or made under, an Act of the Senedd.

(4) Sub-paragraph (1) does not apply to any provision that is consequential on or incidental to provision made by virtue of—

(a) sub-paragraph (2)(a)(i) (change of name of the Senedd),

(b) sub-paragraph (2)(a)(xi) (change of name of the Senedd Commission), or

(5) Sub-paragraph (1), so far as it applies in relation to a provision of Part 5 not listed in sub-paragraph (2)(d), or section 159, does not apply to a provision of an Act of the Senedd if the provision is incidental to, or consequential on, a provision of an Act of the Senedd relating to budgetary procedures or devolved taxes.

(6) In sub-paragraph (5) ““budgetary procedures”” are procedures for a financial year relating to—

(a) the authorisation of the amount of resources that may be used or retained in that year by relevant persons or pursuant to a relevant enactment,

(b) the authorisation of the amount that may be paid out of the Welsh Consolidated Fund in that year to relevant persons or for use pursuant to a relevant enactment, or

(c) the scrutiny of the use of the amounts so authorised under paragraph (a) or (b) or of the exercise of borrowing powers by the Welsh Ministers.

(7) In sub-paragraph (6)—

(a) the reference to the use of resources is a reference to their expenditure, consumption or reduction in value;

(b) “"relevant persons”” means—

(i) the Welsh Ministers,

(ii) the First Minister,

(iii) the Counsel General,

(iv) the Senedd Commission,

(v) the Wales Audit Office, and

(vi) the Public Service Ombudsman for Wales;

(8) Sub-paragraph (1) does not apply in relation to a provision to which paragraph 5(3) applies.

Ministers of the Crown, government departments and other reserved authorities

8

(1) A provision of an Act of the Senedd cannot—

(a) confer or impose, or confer power by subordinate legislation to confer or impose, any function on a reserved authority,

(b) make modifications of, or confer power by subordinate legislation to make modifications of, the constitution of a reserved authority, including modifications relating to its assets and liabilities and its funding and receipts, or

(c) confer, impose, modify or remove, or confer power by subordinate legislation to confer, impose, modify or remove, functions specifically exercisable in relation to a reserved authority,

unless the appropriate Minister consents to the provision.

(2) Sub-paragraph (1) is subject to the exceptions in paragraph 9.

(3) In this paragraph “"reserved authority”” means—

(a) a Minister of the Crown or government department;

(b) any other public authority apart from a devolved Welsh authority.

(4) In this paragraph “"public authority”” means a body, office or holder of an office that has functions of a public nature.

(5) In this paragraph the “"appropriate Minister”” means—

(a) where the authority in question is Her Majesty's Revenue and Customs, the Treasury;

(b) otherwise, the Secretary of State.

9

(1) This paragraph contains exceptions to paragraph 8.

(2) Paragraph 8(1)(a) does not apply in relation to—

(a) the Electoral Commission;

(b) the Food Standards Agency;

(d) the Joint Committee on Vaccination and Immunisation;

(e) the Human Tissue Authority;

(f) the NHS Business Services Authority or Awdurdod Gwasanaethau Busnes y GIG;

(g) NHS Blood and Transplant or Gwaed a Thrawsblaniadau'r GIG;

(h) the Open University ;

(i) the Controller of Plant Variety Rights.

(3) Paragraph 8(1)(a) does not apply to the conferral or imposition on the traffic commissioners of a function relating to—

(a) the registration of local bus services, or

(b) the application and enforcement of traffic regulation conditions in relation to those services.

(4) Paragraph 8(1)(a) does not apply to—

(a) the conferral or imposition on a court of a devolved function ...;

(b) the conferral or imposition on a tribunal of a function involving, or connected with, making a decision in relation to a matter that is not a reserved matter.

(4A) In sub-paragraph (4)(a), a “devolved function” is a function involving deciding an application or an appeal in relation to a matter that is not a reserved matter, but this does not include the function of deciding an appeal from a court or from a tribunal to which paragraph 9 of Schedule 7A applies (tribunals other than devolved tribunals).

(5) Paragraph 8(1)(c) does not apply to a provision to which paragraph 8(1)(a) applies or would apply but for sub-paragraph (2) of this paragraph.

(6) Paragraph 8(1) does not apply in relation to—

(a) a water or sewerage undertaker;

(b) the Consumer Council for Water;

(c) the Chief Inspector of Drinking Water for Wales or any other person appointed by the Welsh Ministers under section 86 of the Water Industry Act 1991 (assessors for the enforcement of water quality);

(d) an electoral registration officer (within the meaning of section 8 of the Representation of the People Act 1983).

(7) Paragraph 8(1) does not apply in relation to the funding of police and crime commissioners through council tax precepts.

(8) Paragraph 8(1)(c) does not apply to a provision of an Act of the Senedd which removes, or confers power by subordinate legislation to remove, a function specifically exercisable in relation to a Minister of the Crown where that function is the giving of consent by the Welsh Ministers and that function—

(a) exists to any extent by virtue of regulations made under sections 8 to 8C of the European Union (Withdrawal) Act 2018; or

(b) is conferred by, or by regulations made under—

(i) the European Union (Withdrawal Agreement) Act 2020;

(ii) the Direct Payments to Farmers (Legislative Continuity) Act 2020;

(iii) the Coronavirus Act 2020;

(iv) the Agriculture Act 2020;

(v) the Fisheries Act 2020; ...

(vi) an Act of Parliament resulting from the Trade Bill that was introduced into the House of Commons on 19th March 2020 ; ...

(vii) the Environment Act 2021; ...

(viii) the Procurement Act 2023. ...

(viii) Chapter 1 of Part 3 or Part 6 of the Levelling-up and Regeneration Act 2023 ;

(ix) the Animal Welfare (Livestock Exports) Act 2024 ; or

(x) the Product Regulation and Metrology Act 2025.

(9) Paragraph 8(1)(c) does not apply to a provision of an Act of the Senedd which removes, or confers power by subordinate legislation to remove, a function specifically exercisable in relation to a Minister of the Crown where that function is the seeking of consent, or consultation, by the Welsh Ministers, in relation to the exercise by the Welsh Ministers of a function that is to any extent exercisable concurrently with a Minister of the Crown, and is conferred by, or by regulations made under—

(a) the European Union (Withdrawal Agreement) Act 2020;

(b) the Fisheries Act 2020; ...

(c) an Act of Parliament resulting from the Trade Bill that was introduced into the House of Commons on 19th March 2020 ; or

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10

(1) A provision of an Act of the Senedd cannot remove or modify, or confer power by subordinate legislation to remove or modify, any function of a public authority other than a devolved Welsh authority, unless the appropriate Minister consents to the provision.

(2) This paragraph does not apply in relation to—

(a) a Minister of the Crown (as to which, see paragraph 11);

(b) the Electoral Commission;

(d) the Water Services Regulation Authority;

(e) a water or sewerage undertaker;

(f) the Consumer Council for Water;

(g) the Chief Inspector of Drinking Water for Wales or any other person appointed by the Welsh Ministers under section 86 of the Water Industry Act 1991 (assessors for the enforcement of water quality);

(h) the Joint Committee on Vaccination and Immunisation;

(i) the Human Tissue Authority;

(j) the NHS Business Services Authority or Awdurdod Gwasanaethau Busnes y GIG;

(k) NHS Blood and Transplant or Gwaed a Thrawsblaniadau'r GIG;

(l) the Open University;

(m) an electoral registration officer (within the meaning of section 8 of the Representation of the People Act 1983);

(n) the Controller of Plant Variety Rights.

(3) This paragraph does not apply to the removal or modification of a function of the traffic commissioners relating to—

(a) the registration of local bus services, or

(b) the application and enforcement of traffic regulation conditions in relation to those services.

(4) This paragraph does not apply to—

(a) the removal or modification of a devolved function ... of a court;

(b) the removal or modification of a function of a tribunal involving, or connected with, making a decision in relation to a matter that is not a reserved matter.

(5) This paragraph does not apply in relation to the funding of police and crime commissioners through council tax precepts.

(6) In this paragraph “"public authority”” and “"appropriate Minister”” have the same meaning as in paragraph 8.

(7) In this paragraph “devolved function” has the same meaning as in paragraph 9(4A).

11

(1) A provision of an Act of the Senedd cannot remove or modify, or confer power by subordinate legislation to remove or modify—

(a) any function of a Minister of the Crown that relates to a qualified devolved function,

(b) any function of a Minister of the Crown exercisable in relation to the Welsh language,

(c) any function of a Minister of the Crown exercisable in relation to water supply, water quality, water resources management, control of pollution of water resources, sewerage, rivers and other watercourses, land drainage, flood risk management or coastal protection,

(d) any function of a Minister of the Crown under Chapter 1 of Part 3, or section 58, of the Marine and Coastal Access Act 2009,

(e) any power of the Secretary of State under section 6 of the Railways Act 2005 (financial assistance relating to railway services etc), or

(f) any function of the Treasury under section 138(2) or 141(4),

unless the appropriate Minister consents to the provision.

(2) A provision of an Act of the Senedd cannot remove or modify, or confer power by subordinate legislation to remove or modify, any function of a Minister of the Crown not falling within sub-paragraph (1) unless the Welsh Ministers have consulted the appropriate Minister about the provision.

(2A) Where sub-paragraph (1)(a) does not apply by virtue of sub-paragraph (6) or (7), a provision of an Act of the Senedd cannot remove, or confer power by subordinate legislation to remove, any function unless the Welsh Ministers have consulted the appropriate Minister about the provision.

(3) In this paragraph “"qualified devolved function”” means a function that—

(a) is conferred or imposed on or transferred to the Welsh Ministers, the First Minister or the Counsel General by any Act (whenever passed) or by an instrument made under any Act (whenever made), and

(b) is to any extent exercisable—

(i) concurrently or jointly with a Minister of the Crown, or

(ii) only with the consent or agreement of, or after consultation with, a Minister of the Crown.

(4) For the purposes of sub-paragraph (1)(a)—

(a) the functions of a Minister of the Crown that ““relate to”” qualified devolved functions within sub-paragraph (3)(b)(i) are the qualified devolved functions so far as exercisable by the Minister;

(b) the functions of a Minister of the Crown that ““relate to”” qualified devolved functions within sub-paragraph (3)(b)(ii) are those concerning consent or agreement to, or consultation about, the exercise of the qualified devolved functions.

(5) In this paragraph “"appropriate Minister”” has the same meaning as in paragraph 8.

(6) Sub-paragraph (1)(a) does not apply to a provision of an Act of the Senedd which removes, or confers power by subordinate legislation to remove, any function of a Minister of the Crown that is to any extent exercisable concurrently where that function—

(a) exists to any extent by virtue of regulations made under sections 8 to 8C of the European Union (Withdrawal) Act 2018; or

(b) is conferred by, or by regulations made under—

(ai) section 79 of the New Roads and Street Works Act 1991;

(i) the European Union (Withdrawal Agreement) Act 2020;

(ii) the Direct Payments to Farmers (Legislative Continuity) Act 2020;

(iii) the Coronavirus Act 2020;

(iv) the Agriculture Act 2020;

(v) the Fisheries Act 2020; ...

(vi) an Act of Parliament resulting from the Trade Bill that was introduced into the House of Commons on 19th March 2020 ; ...

(vii) the Environment Act 2021 ; ...

(viii) section 28 of the Commercial Rent (Coronavirus) Act 2022 ; ...

(ix) the Professional Qualifications Act 2022 ; ...

(x) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...

(xi) Chapter 1 of Part 3 or Part 6 of the Levelling-up and Regeneration Act 2023, ...

(xii) the Procurement Act 2023; or

(xiii) the Animal Welfare (Livestock Exports) Act 2024.

(7) Sub-paragraph (1)(a) does not apply to a provision of an Act of the Senedd which removes, or confers power by subordinate legislation to remove, any function of a Minister of the Crown, where that function concerns consent or agreement to, or consultation about, the exercise of a function that is to any extent exercisable concurrently with a Minister of the Crown and is conferred by, or by regulations made under—

(a) the European Union (Withdrawal Agreement) Act 2020; or

(b) the Fisheries Act 2020; or

(8) Sub-paragraphs (6) and (7) do not have effect in relation to a function of a Minister of the Crown to regulate British fishing boats in the Welsh zone.

(9) In sub-paragraph (8), the reference to British fishing boats does not include Welsh fishing boats; and “British fishing boat” and “Welsh fishing boat” have the same meaning as in section 52 of the Fisheries Act 2020.

12

(1) In any enactment (whenever passed or made) not contained in this Act —

(a) a reference to provision within the legislative competence of the Senedd does not include provision that could be made in an Act of the Senedd only with the consent of a Minister of the Crown (under paragraph 8, 10 or 11 or otherwise);

(b) a reference to provision outside that competence includes provision that could be made in an Act of the Senedd only with such consent.

(2) But paragraph 11(2) is to be ignored for the purposes of any such references.

Part 2 — General exceptions from Part 1

Restatement

13

(1) Part 1 does not prevent an Act of the Senedd —

(a) restating the law (or restating it with such modifications as are not prevented by that Part), or

(b) repealing or revoking any spent enactment,

or conferring power by subordinate legislation to do so.

(2) For the purposes of paragraph 1, the law on reserved matters includes any restatement in an Act of the Senedd or an Assembly Measure, or subordinate legislation under such an Act or Measure, of the law on reserved matters if the subject-matter of the restatement is a reserved matter.

Subordinate legislation

14

Part 1 does not prevent an Act of the Senedd making modifications of, or conferring power by subordinate legislation to make modifications of, an enactment for or in connection with any of the following purposes—

(a) making different provision about the document by which a power to make, confirm or approve subordinate legislation is to be exercised;

(b) making provision (or no provision) for the procedure, in relation to the Senedd , to which legislation made in the exercise of such a power (or the instrument or other document in which it is contained) is to be subject;

(c) applying any enactment comprised in or made under an Act of the Senedd relating to the documents by which such powers may be exercised.

SCHEDULE 9A

Examinations into use of resources by the 1998 Assembly

Remuneration of the Auditor General

Auditor General's staff

Remuneration etc. of the Public Services Ombudsman for Wales

Examinations into use of resources by the 1998 Assembly

Preparation of Assembly's annual accounts for financial year ending 31st March 2007

Auditor General's staff

International obligations etc.

ECJ references

Legislative competence

Scrutiny of proposed Assembly Measures by Supreme Court

Scrutiny of proposed Orders in Council

Bills with protected subject-matter: super-majority requirement

ECJ references

Referendum about commencement of Assembly Act provisions

109A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ECJ references

Power to intervene in certain cases

Welsh Seal : Letters Patent and proclamations

Status of officials of body that collects and manages devolved taxes

Tax on transactions involving interests in land

Duty to disclose information on Welsh land transactions to HMRC

Welsh Consolidated Fund

Interpretation of legislation

Commencement

157ZA

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Index of defined expressions

Welsh Ministers' accounts

Interpretation

Exceptions

Preliminary

Exceptions

Remuneration of the Auditor General

Remuneration etc. of the Public Services Ombudsman for Wales

Audit Committee reports

Auditor General's staff

Status of officials of body that collects and manages devolved taxes

Power to add new devolved taxes

CHAPTER 2 — Income Tax

116D

(1) The Senedd may by resolution (a “Welsh rate resolution”) set one or more of the following—

(a) a Welsh rate for the purpose of calculating the Welsh basic rate;

(b) a Welsh rate for the purpose of calculating the Welsh higher rate;

(2) See section 6B of the Income Tax Act 2007 for provision about the calculation of the Welsh basic, higher and additional rates and section 11B of that Act for provision about the income of Welsh taxpayers charged at those rates.

(3) A Welsh rate resolution applies—

(a) for only one tax year, and

(b) for the whole of that year.

(4) Any Welsh rate specified must be a whole number or half a whole number.

(5) A Welsh rate resolution—

(a) must specify the tax year for which it applies,

(b) must be made before the start of that tax year, and

(6) If a Welsh rate resolution is cancelled before the start of the tax year for which it is to apply—

(a) the Income Tax Acts have effect for that year as if the resolution had never been made, and

(b) the resolution may be replaced by another Welsh rate resolution.

(7) The standing orders must provide that only the First Minister or a Welsh Minister appointed under section 48 may move a motion for a Welsh rate resolution.

116E

(1) For any tax year, a Welsh taxpayer is an individual (T)—

(a) who is resident in the UK for income tax purposes for that year (see Schedule 45 to the Finance Act 2013), and

(b) who, for that year, meets condition A, B or C.

(2) T meets condition A if T has a close connection with Wales (see section 116G).

(3) T meets condition B if—

(a) T does not have a close connection with England, Scotland or Northern Ireland (see section 116G), and

(b) T spends more days of that year in Wales than in any other part of the UK (see section 116H).

(4) T meets condition C if, for the whole or any part of the year, T is—

(a) a member of Parliament for a constituency in Wales, or

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Subsection (1) does not apply if T is a Scottish parliamentarian for the whole or any part of the year (see section 116F).

(6) For the purposes of subsection (5) and section 116F, T is a Scottish parliamentarian if T is a member as described in paragraph (a) or (c) of section 80D(4) of the Scotland Act 1998 (definition of a Scottish taxpayer).

(7) In this Chapter “the UK” means the United Kingdom.

116F

(1) An individual (T) who is a Scottish parliamentarian for the whole or any part of a tax year is a Welsh taxpayer for that tax year if—

(a) T is resident in the UK for income tax purposes for that year (see Schedule 45 to the Finance Act 2013),

(b) T meets condition C in section 116E for that year, and

(2) T meets the first condition if—

(a) the number of days in that year on which T is a member as described in paragraph (a) or (c) of section 116E(4), exceeds

(b) the number of days in that year on which T is a Scottish parliamentarian.

(3) T meets the second condition if—

(a) the number of days in that year mentioned in paragraphs (a) and (b) of subsection (2) are the same, and

(b) T meets condition A or B in section 116E for that year.

116G

(1) To find whether, for any year, T has a close connection with any part of the UK see—

(a) subsection (2) (where T has only one place of residence in the UK), or

(b) subsection (3) (where T has 2 or more places of residence in the UK).

(2) T has a close connection with a part of the UK if in that year—

(a) T has only one place of residence in the UK,

(b) that place of residence is in that part of the UK, and

(3) T has a close connection with a part of the UK if in that year—

(a) T has 2 or more places of residence in the UK,

(b) for at least part of the year, T's main place of residence in the UK is in that part of the UK,

(c) the times in the year when T's main place of residence is in that part of the UK comprise (in aggregate) more of the year than the times when T's main place of residence is in each other part of the UK (considered separately), and

(d) for at least part of the year, T lives at a place of residence in that part of the UK.

(4) In this section “place” includes a place on board a vessel or other means of transport.

116H

(1) T spends more days of a year in Wales than in any other part of the UK if (and only if) the number of days in the year on which T is in Wales at the end of the day exceeds each of the following—

(a) the number of days in the year on which T is in England at the end of the day;

(b) the number of days in the year on which T is in Scotland at the end of the day;

(2) T is treated as not being in the UK at the end of a day if—

(a) on that day T arrives in the UK as a passenger,

(b) T departs from the UK on the next day, and

(c) during the time between arrival and departure T does not engage in activities which are to a substantial extent unrelated to T's passage through the UK.

116I

(1) The Treasury may by order modify section 11B of the Income Tax Act 2007 (income charged at the Welsh basic, higher and additional rates) for the purpose of altering—

(a) the definition of the income which is charged to income tax at the rates provided for under the section, or

(b) the application of the section in relation to a particular class of income which is so charged.

(2) The Treasury may by order modify any enactment not contained in Chapter 2 of Part 2 of the Income Tax Act 2007 (rates at which income tax is charged) so that it makes provision, in relation to a Welsh taxpayer, by reference to the Welsh basic rate, the Welsh higher rate or the Welsh additional rate, instead of the basic rate, the higher rate or the additional rate.

(3) If the Treasury consider it necessary or expedient to do so, they may by order provide that—

(a) a Welsh rate set by the Senedd for a tax year for the purpose of calculating the Welsh basic rate, Welsh higher rate or Welsh additional rate, or

(b) the fact that a Welsh rate has not been set by the Senedd for a tax year for any one or more of those purposes,

does not require any change in the amounts repayable or deductible under PAYE regulations between the beginning of that year and such later date as may be specified in the order.

(4) The Treasury may by order make such modifications of any enactment as they consider necessary or expedient in consequence of or in connection with an order under subsection (1), (2) or (3).

(5) An order under this section may, to the extent that the Treasury consider it to be appropriate, take effect retrospectively from the beginning of the tax year in which the order is made.

(6) No order is to be made under subsection (1), (2) or (4) unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the House of Commons.

(7) A statutory instrument containing an order under subsection (3) is subject to annulment in pursuance of a resolution of the House of Commons.

(8) The power under subsection (1) does not include power to provide that any income which is—

(a) savings income, or

(b) dividend income which would otherwise be charged to income tax at a rate provided for under section 13 of the Income Tax Act 2007,

is income which is charged to income tax at a rate provided for under section 11B of that Act.

116J

The Welsh Ministers may reimburse any Minister of the Crown or government department for administrative expenses incurred by virtue of this Chapter at any time after the passing of the Wales Act 2014 by the Minister or department.

116K

(1) The Comptroller and Auditor General must for each financial year prepare a report on the matters set out in subsection (2).

(2) Those matters are—

(a) the adequacy of any of HMRC's rules and procedures put in place, in consequence of the Welsh rate provisions, for the purpose of ensuring the proper assessment and collection of income tax charged at rates determined under those provisions,

(b) whether the rules and procedures described in paragraph (a) are being complied with,

(c) the correctness of the sums brought to account by HMRC which relate to income tax which is attributable to a Welsh rate resolution, and

(d) the accuracy and fairness of the amounts which are reimbursed to HMRC under section 116J (having been identified by it as administrative expenses incurred as a result of the charging of income tax as mentioned in paragraph (a)).

(3) “The Welsh rate provisions” are—

(a) any provision made by or under this Chapter, and

(b) any provision made by or under the Income Tax Acts relating to the Welsh basic rate, the Welsh higher rate or the Welsh additional rate.

(4) A report under this section may also include an assessment of the economy, efficiency and effectiveness with which HMRC has used its resources in carrying out relevant functions.

(5) “Relevant functions” are functions of HMRC in the performance of which HMRC incurs administrative expenses which are reimbursed to HMRC under section 116J (having been identified by it as administrative expenses incurred as a result of the charging of income tax as mentioned in subsection (2)(a)).

(6) HMRC must give the Comptroller and Auditor General such information as the Comptroller and Auditor General may reasonably require for the purposes of preparing a report under this section.

(7) A report prepared under this section must be laid before the Senedd not later than 31 January of the financial year following that to which the report relates.

(8) In this section “HMRC” means Her Majesty's Revenue and Customs.

Tax on transactions involving interests in land

Duty to disclose information on Welsh land transactions to HMRC

Appropriation without Budget resolution

Functions of Auditor General

Renewable energy incentive schemes

Interpretation

Exception

Preliminary

Interpretation

Audit of Auditor General's accounts

Preparation of whole of government accounts for year ending 31st March 2007

Audit Committee reports

17C

(1) A person returned at an election as a Member of the Senedd is not disqualified under section 16(1)(zb) (disqualification by virtue of being a member of the House of Lords) at any time in the period of eight days beginning with the day the person is so returned.

(2) A Member of the Senedd who becomes a member of the House of Lords is not disqualified under section 16(1)(zb) at any time before the end of the period of eight days beginning with the day the person makes and subscribes the oath required by the Parliamentary Oaths Act 1866 (c. 19) (or the corresponding affirmation).

(3) A person is not disqualified from being a Member of the Senedd under section 16(1)(zb) at any time when the person—

(a) has leave of absence from the House of Lords, or

(b) has made an application for leave of absence which has not been withdrawn or refused.

(4) A person who is on leave of absence from the House of Lords immediately before Parliament is dissolved is not disqualified from being a Member of the Senedd under section 16(1)(zb) at any time in the period—

(a) beginning with the dissolution of the old Parliament, and

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