Wales Act 2014

PART 1 — The Assembly and Welsh Government

National Assembly for Wales

Amendments relating to the Commissioners for Revenue and Customs

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Removal of restriction on standing for election for both constituency and electoral region

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MPs to be disqualified from membership of Assembly

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• (1) In section 16(1) of GOWA 2006 (disqualification from being Assembly member), before paragraph (a) insert—

(za) is a member of the House of Commons (but see sections 17A and 17B),

.

• (2) After section 17 of that Act insert—

(17A) (1) A person returned at an election as an Assembly member is not disqualified under section 16(1)(za) (disqualification by virtue of being an MP) at any time in the period of 8 days beginning with the day the person is so returned. (2) Subsection (3) applies where a person— (a) is returned at an election as an Assembly member, (b) on being so returned is a candidate for election to the House of Commons, and (c) is subsequently returned at that election as a member of that House. (3) The person is not disqualified under section 16(1)(za) at any time in the period of 8 days beginning with the day the person is returned as a member of the House of Commons. (4) A person is a “candidate for election to the House of Commons” if the person's nomination paper for election as a member of the House of Commons has been delivered to the returning officer under rule 6 of Schedule 1 to the Representation of the People Act 1983 (parliamentary election rules). (17B) (1) This section applies if— (a) an Assembly member is returned as a member of the House of Commons, and (b) the expected day of the next general election of Assembly members is within the period of 372 days beginning with the day the person is so returned (“the return day”). (2) The member is not disqualified under section 16(1)(za) (disqualification by virtue of being an MP) at any time in the period— (a) beginning with the return day, and (b) ending immediately before the day of the next general election of Assembly members. (3) For the purposes of subsection (1)(b) the expected day of the next general election of Assembly members is to be determined by reference to the circumstances as at the beginning of the return day (“the relevant time”). (4) Where, at the relevant time, section 5(2) or (3) (extraordinary general elections) applies— (a) if an Order in Council under section 5(4) has been made, the expected day is the day on which the poll is required to be held in accordance with that Order; (b) if no Order in Council under section 5(4) has been made but a day has been proposed under section 5(1), that is the expected day; (c) otherwise, the expected day is to be treated as being within the period mentioned in subsection (1)(b). (5) For the purpose of determining the expected day, no account is to be taken of the possibility of— (a) an order under section 4 (power to vary date of ordinary general election) being made after the relevant time, or (b) section 5(2) or (3) (extraordinary general elections) first applying after that time. (6) References in this section to the “day” of the election are to the day on which the poll at the election is held.

• (3) The National Assembly for Wales (Representation of the People) Order 2007 (S.I. 2007/236) is amended as follows.

• (4) In article 34 (false statements in nomination papers), at the end of paragraph (5)(c) insert “ or to the best of his knowledge and belief he is disqualified only under section 16(1)(za) of the 2006 Act (disqualification of MPs) ”.

• (5) In Schedule 5 (Assembly election rules), in rule 9(4)(c)(ii) (consent to nomination) after “Assembly” insert “ or that to the best of his knowledge and belief he is disqualified for membership of the Assembly only under section 16(1)(za) of the 2006 Act (disqualification of MPs) ”.

Welsh Government

The Welsh Government

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• (1) The Welsh Assembly Government is renamed the Welsh Government, or Llywodraeth Cymru.

• (2) Accordingly, in GOWA 2006—

• (a) omit “Assembly” wherever it occurs in the expression “Welsh Assembly Government”;

• (b) omit “Cynulliad” where it occurs in section 45(1) (in both places).

• (3) In the following sections of GOWA 2006, as amended by subsection (2), the references to the Welsh Government include, in relation to any time before the coming into force of this section, references to the Welsh Assembly Government—

• (a) section 37(5) (power to impose requirements on current or former members of staff of the Government);

• (b) section 52(7)(a) and (8) (power to pay pensions in respect of current or former members of staff of the Government).

• (4) Unless the context requires otherwise, in any enactment, instrument or other document passed or made before the date on which this section comes into force (except GOWA 2006 - as to which see subsections (2) and (3))—

• (a) any reference to the Welsh Assembly Government is to be read as, or as including, a reference to the Welsh Government, and

• (b) any reference to Llywodraeth Cynulliad Cymru is to be read as, or as including, a reference to Llywodraeth Cymru.

First Minister: removal of power to designate after dissolution of Assembly

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In section 46 of GOWA 2006 (the First Minister), at the end of subsection (5)(c) (designation if First Minister ceases to be Assembly member) insert “ otherwise than by reason of a dissolution ”.

PART 2 — Finance

Introductory

Taxation: introductory

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• (1) GOWA 2006 is amended as follows.

• (2) After Part 4 insert—

(116A) (1) In this Part Chapters 3 and 4 specify particular taxes as devolved taxes about which the Assembly may make provision in the exercise of the power conferred by section 107(1). (2) The power to make provision about a devolved tax is subject to the restrictions imposed by— (a) subsection (3), and (b) the other provisions of this Part. (3) A devolved tax may not be imposed where to do so would be incompatible with any international obligations. (4) In this Act “devolved tax” means a tax specified in this Part as a devolved tax. (116B) (1) This section applies where an Act of the Assembly 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 Assembly provides that service as a relevant official is service in the civil service of the State, that provision is treated as falling within section 108(4) or (5) (legislative competence). (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. (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 Assembly. (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 Assembly passed before the amendment comes into force, or (b) the previous or continuing operation of such an Act of the Assembly.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) In section 111 (proceedings on Bills), in subsection (8), for “and 116(3)” substitute “ , 116(3) and 116C (4) ”.

• (5) In section 158(2) (references to enactments), after “109(2)” insert “ , 116C (2) ”.

• (6) In section 159 (index of defined expressions), at the appropriate place insert—

devolved tax	section 116A(4)

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendments relating to the Commissioners for Revenue and Customs

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• (1) In section 1(1) of the Customs and Excise Management Act 1979 (interpretation), in the definition of “assigned matter”, after “the Scotland Act 1998” insert “ or the Government of Wales Act 2006 ”.

• (2) The Commissioners for Revenue and Customs Act 2005 is amended in accordance with subsections (3) to (13).

• (3) In section 15 (agency), after subsection (2) insert—

(3) For the purposes of section 83 of the Government of Wales Act 2006 (agency arrangements)— (a) the Commissioners are to be treated as a relevant authority, and (b) the officers of Revenue and Customs are to be treated as a relevant authority.

• (4) Accordingly, the heading to that section becomes “ Agency: Scotland, Northern Ireland and Wales ”.

• (5) In section 17(5) (use of information), in paragraph (a), after “Act,” insert—

(aa) an Act of the National Assembly for Wales or an instrument made under such an Act,

.

• (6) Section 18 (confidentiality) is amended in accordance with subsections (7) to (9).

• (7) In subsection (2)—

• (a) omit “or” at the end of paragraph (h);

• (b) after paragraph (i) insert

, or (j) which is made to the Welsh Ministers in connection with the collection and management of a devolved tax within the meaning of the Government of Wales Act 2006.

• (8) In subsection (2A), after “subsection (2)(i)” insert “ or (j) ”.

• (9) In subsection (4)(e), in sub-paragraph (i), after “Act,” insert—

(ia) an Act of the National Assembly for Wales or an instrument made under such an Act,

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• (10) In section 40(11) (confidentiality), in paragraph (a), after “Act,” insert—

(aa) an Act of the National Assembly for Wales or an instrument made under such an Act,

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• (11) Section 51 (interpretation) is amended in accordance with subsections (12) and (13).

• (12) In subsection (1), in the definition of “enactment”, after paragraph (b) insert—

(ba) an Act of the National Assembly for Wales, (bb) an instrument made under an Act of the National Assembly for Wales,

.

• (13) After subsection (2A) insert—

(2B) Nor does such a reference include a function which— (a) is conferred on the Commissioners or on officers of Revenue and Customs by or by virtue of an Act of the National Assembly for Wales or an instrument made under such an Act, and (b) relates to a devolved tax within the meaning of the Government of Wales Act 2006.

• (14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Welsh rates of income tax

Welsh rates of income tax

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• (1) Part 4A of GOWA 2006 (as inserted by section 6) is amended as follows.

• (2) In section 116A(1) (overview), after “Part” insert

— (a) Chapter 2 confers on the Assembly power to set rates of income tax to be paid by Welsh taxpayers, and (b)

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• (3) After Chapter 1 insert—