Wales Bill (HL Bill 34)

(8) In this section “the income tax provisions” means sections 8 and 9.

13 20Proposal for referendum by Assembly

(1) This section applies if—

(a) the First Minister or a Welsh Minister appointed under section 48 of
GOWA 2006 moves a resolution in the Assembly that, in the
Assembly’s opinion, a recommendation should be made to Her
25Majesty to make an Order under section 12(1), and

(b) the Assembly passes the resolution on a vote in which the number of
Assembly members voting in favour of it is not less than two-thirds of
the total number of Assembly seats.

(2) The First Minister must, as soon as practicable after the resolution is passed,
30ensure that notice in writing of the resolution is given to the Secretary of State.

(3) Within the period of 180 days beginning immediately after the day on which
notice under subsection (2) is received by the Secretary of State—

(a) the Secretary of State or the Lord President of the Council must lay a
draft of a statutory instrument containing an Order under section 12(1)
35before each House of Parliament, or

(b) the Secretary of State must give notice in writing to the First Minister of
the refusal to lay a draft under paragraph (a) and the reasons for that
refusal.

(4) As soon as practicable after the First Minister receives notice under subsection
40(3)(b)—

(a) the First Minister must lay a copy of the notice before the Assembly,
and

(b) the Assembly must ensure that the notice is published.

14 Commencement of the income tax provisions etc if majority in favour

(1) This section applies where the majority of the voters in a referendum held by
virtue of section 12(1) vote in favour of the income tax provisions coming into
force.

(2) 5The Treasury may bring sections 8 and 9 into force by order.

(3) An order under subsection (2)—

(a) must appoint, in relation to each provision inserted by section 8 or 9,
the day on which it comes into force;

(b) may provide that a provision inserted by section 8 or 9 has effect in
10relation to—

(i) a tax year appointed by the order and subsequent tax years, or

(ii) a financial year so appointed and subsequent financial years.

(4) A tax year may be appointed under subsection (3)(b) in relation to a provision
inserted by section 8 or 9 only if the tax year begins on or after the day
15appointed under subsection (3)(a) in relation to that provision.

(5) An order under subsection (2) that brings into force section 116D of GOWA
2006 (power to set Welsh rate for Welsh taxpayers) must appoint the first tax
year in relation to which a Welsh rate resolution may be made.

(6) The Secretary of State may bring section 10 into force by order.

(7) 20The Treasury may bring section 11(5), (6), (7)(a) and (8)(a) into force by order.

(8) An order under subsection (7)—

(a) must appoint a day on which the amendments made by the provisions
mentioned in that subsection come into force, and

(b) must provide that those amendments have effect in relation to a tax
25year appointed by the order and subsequent tax years.

(9) The tax year appointed under subsection (8)(b)—

(a) must begin on or after the day appointed under subsection (8)(a), and

(b) must not precede the tax year appointed under subsection (5) or under
section 25(5) of the Scotland Act 2012 (the first tax year for which
30Chapter 2 of Part 4A of the Scotland Act 1998 has effect).

(10) An order under this section may make different provision for different
purposes.

Welsh tax on land transactions

15 Welsh tax on transactions involving interests in land

(1) 35In Part 4A of GOWA 2006 (as inserted by section 6), after Chapter 2 (inserted