(4) The Law Commission must not agree the protocol (or any revision of it)
without the Lord Chancellor’s approval.

(5) The Welsh Ministers must lay the protocol (and any revision of it)
before the National Assembly for Wales.

(6) 5The Welsh Ministers and the Law Commission must have regard to the
protocol.

(7) “Law Commission proposal” has the meaning given in section 3C(8)(a).

(8) In this section and section 3C, the Law Commission’s work (including
any of their proposals) relates to Welsh devolved matters so far as it
10relates to—

(a) any matter provision about which would be within the
legislative competence of the National Assembly for Wales if it
were contained in an Act of the Assembly, or

(b) (so far as it is not within paragraph (a)), any matter functions
15with respect to which are exercisable by the Welsh Ministers,
the First Minister for Wales, the Counsel General to the Welsh
Government or the National Assembly for Wales Commission.”

(5) In section 5(4) (expenses to be paid out of money provided by Parliament),
after “Parliament” insert “(except to the extent that those expenses are met by
20the Welsh Ministers)”.

Part 4 General

26 Orders

Any power to make an order under this Act is exercisable by statutory
25instrument.

27 Interpretation

In this Act—

• “the Assembly” means the National Assembly for Wales;

• “enactment” includes a Measure or Act of the Assembly and subordinate
  30legislation (within the meaning of the Interpretation Act 1978);

• “financial year” means the 12 months ending with 31 March;

• “GOWA 2006” means the Government of Wales Act 2006;

• “modifications” includes amendments, repeals and revocations;

• “tax year” means a year beginning on 6 April and ending on the following
  355 April.

28 Power to make supplementary, consequential, etc provision

(1) The Treasury may by order make—

(a) such supplementary, incidental or consequential provision as appears
appropriate in connection with the provisions of Part 2, and

(b) 40such transitional, transitory or saving provision as appears appropriate
in connection with the coming into force of those provisions.

(2) An order under this section may make—

(a) different provision for different cases or classes of case or different
purposes;

(b) provision which applies generally or subject to specified exceptions or
5only in relation to specific cases or classes of case.

(3) An order under this section may make modifications of this Act or of an
enactment passed or made before the passing of this Act or in the session in
which this Act is passed.

(4) A statutory instrument containing an order under this section which includes
10provision modifying any provision of an Act or a Measure or Act of the
Assembly may not be made unless a draft of the instrument has been laid
before and approved by a resolution of the House of Commons.

(5) Any other statutory instrument containing an order under this section is
subject to annulment in pursuance of a resolution of the House of Commons.

(6) 15In this section, references to the provisions of Part 2 do not include section 10
(Welsh taxpayers for social security or child support purposes).

29 Commencement

(1) This Part comes into force on the day on which this Act is passed.

(2) The following provisions come into force at the end of the period of 2 months
20beginning with the day on which this Act is passed—

(a) Part 1;

(b) Part 2, except the referendum-related provisions and sections 20 and
21;

(c) section 25.

(3) 25Subsection (2)(b) is subject to the provision made in the following sections as
to how those sections have effect—

(a) sections 15, 16 and 17;

(b) sections 18 and 19.

(4) The “referendum-related provisions” are sections 8, 9, 10 and 11(5), (6), (7)(a)
30and (8)(a); they come into force in accordance with section 14 (commencement
if majority in favour at referendum).

(5) The following provisions come into force on such day as the Treasury may by
order appoint—

(a) section 20;

(b) 35section 24.

(6) An order under subsection (5) may appoint different days for different
purposes.

(7) Section 21 comes into force on the day on which section 121(1A) of GOWA 2006
(inserted by section 20) comes into force.

30 40Extent and short title

(1) The amendments and repeals made by this Act have the same extent as the
enactments amended or repealed.

(2) Subject to that, this Act extends to the United Kingdom.

(3) This Act may be cited as the Wales Act 2014.

SCHEDULES

Section 12

SCHEDULE 1 Referendum about commencement of income tax provisions

Entitlement to vote

1 (1) 5The persons entitled to vote in a referendum held by virtue of section 12(1)
are those who would be entitled to vote in a general election of Assembly
members if one were held on the date of the poll at the referendum (as to
which, see section 12 of GOWA 2006).

(2) But an Order under section 12(1) may include provision for disregarding
10alterations made in a register of electors after a date specified in the Order.

Conduct etc of referendum

2 (1) An Order under section 12(1) may make provision for and in connection
with the referendum which it causes to be held.

(2) Such an Order may, in particular, apply or incorporate, with or without
15modifications, any enactment relating to referendums, elections or
donations.

(3) In sub-paragraph (2) “donations” means anything which is or corresponds
to a donation within the meaning of Part 4 of PPERA 2000.

Referendum question and statement

3 (1) 20An Order under section 12(1)—

(a) must specify the question to be included on the ballot paper at the
referendum which it causes to be held, and

(b) may specify a statement to precede the question on that ballot paper.

(2) A question or statement specified under sub-paragraph (1) must be specified
25in both English and Welsh.

(3) The Secretary of State must, no later than the time at which paragraph (b) of
section 104(4) of PPERA 2000 (report stating views as to intelligibility of
referendum question expressed by Electoral Commission) is complied with,
send to the First Minister a copy of the report laid before Parliament under
30that paragraph.

(4) As soon as practicable after the First Minister receives a copy of a report
under sub-paragraph (3), the First Minister must lay a copy of the report
before the Assembly.

Date of referendum

4 (1) An Order under section 12(1) must specify the date of the poll at the
referendum which it causes to be held.

(2) The Minister may by order vary the date of the poll specified in such an
5Order (including a date previously set by virtue of this sub-paragraph) if it
appears inappropriate for it to be held on that date.

(3) The date of the poll, as specified under sub-paragraph (1) or varied under
sub-paragraph (2), must not be within the period—

(a) beginning with the 25th working day before, and

(b) 10ending with the 25th working day after,

the date of the poll at an election, or at another referendum, which is held
throughout Wales.

(4) But sub-paragraph (3) does not apply if the date of the poll at the election or
other referendum is not known to the Minister at the time when—

(a) 15the recommendation is made to Her Majesty to make the Order (in
the case of an Order under section 12(1)), or

(b) the Minister makes the order (in the case of an order under sub-
paragraph (2)).

(5) No order may be made under sub-paragraph (2) without the consent of the
20Welsh Ministers.

(6) A statutory instrument containing an order under sub-paragraph (2) is
subject to annulment in pursuance of a resolution of either House of
Parliament.

(7) In this paragraph, “working day” means any day other than—

(a) 25a Saturday or Sunday;

(b) a Christmas Eve, Christmas Day or Good Friday;

(c) a day which is a bank holiday under the Banking and Financial
Dealings Act 1971 in any part of the United Kingdom;

(d) a day appointed for public thanksgiving or mourning.

30Referendum period

5 An Order under section 12(1) must determine the referendum period for the
purposes of Part 7 of PPERA 2000 in the case of the referendum which it
causes to be held.

Combination of polls

6 (1) 35An Order under section 12(1) may make provision for and in connection
with the combination of the poll at the referendum which it causes to be held
with that at an election or at another referendum (or both).

(2) Sub-paragraph (1) is subject to paragraph 4(3) (which limits the
circumstances in which the poll at a referendum held by virtue of section
4012(1) can be combined with a poll at an election or another referendum).

Assistance for designated organisations

7 (1) An Order under section 12(1) may make provision for the provisions of
PPERA 2000 listed in sub-paragraph (2) to apply with specified
modifications in relation to a referendum held by virtue of section 12(1).

(2) 5The provisions are—

(a) sections 108 and 109 of PPERA 2000 (designation of organisations to
whom assistance is available);

(b) section 110 of, and Schedule 12 to, that Act (assistance available to
designated organisations).

(3) 10The modifications specified may include allowing a permitted participant to
be designated by the Electoral Commission under section 108(1) of PPERA
2000 in relation to one of the possible outcomes at the referendum whether
or not a permitted participant is designated in relation to the other possible
outcome.

15Information and encouraging participation

8 (1) An Order under section 12(1) may authorise or require the Electoral
Commission to do things for the purpose of promoting public awareness
and understanding in Wales about one or more of the following—

(a) the referendum which the Order causes to be held;

(b) 20the question to be included on the ballot paper at that referendum;

(c) voting in that referendum.

(2) An Order under section 12(1) may authorise or require the Chief Counting
Officer to do things for the purpose of encouraging participation in the
referendum which the Order causes to be held.

(3) 25The things which the Commission or the Chief Counting Officer may be
authorised or required to do under sub-paragraph (1) or (2) include
imposing obligations, or conferring powers, on counting officers or other
persons.

Referendum material

9 30Section 126 of PPERA 2000 (details to appear on referendum material) does
not apply to any material published for the purposes of a referendum held
by virtue of section 12(1) if the publication is required under or by virtue of
the Order that causes the referendum to be held.

Funding and accounts

10 35An Order under section 12(1) must include provision for the funding of costs
of the referendum which it causes to be held (and may, in particular, include
provision for the costs to be charged on, or payable out of, the Welsh
Consolidated Fund).

11 An Order under section 12(1) must include provision as to the preparation
40and audit of accounts relating to payments made by virtue of provision
included in the Order under paragraph 10.

No legal challenge to referendum result

12 (1) No court may entertain any proceedings for questioning the number of
ballot papers counted or votes cast in a referendum held by virtue of section
12(1) as certified by the Chief Counting Officer or a counting officer unless—

(a) 5the proceedings are brought by a claim for judicial review, and

(b) the claim form is filed before the end of the permitted period.

(2) “The permitted period” means the period of 6 weeks beginning with—

(a) the date on which the Chief Counting Officer or counting officer
gives a certificate as to the number of ballot papers counted and
10votes cast in the referendum, or

(b) if the Chief Counting Officer or counting officer gives more than one
such certificate, the date on which the last is given.

Supplementary

13 An Order under section 12(1) may include provision creating criminal
15offences.

Interpretation

14 (1) In this Schedule—

• “the Minister” means the Secretary of State or the Lord President of the
  Council;

• 20“PPERA 2000” means the Political Parties, Elections and Referendums
  Act 2000.

(2) Expressions used in this Schedule and in Part 7 of PPERA 2000 have the
same meaning in this Schedule as in that Part.

Section 16

SCHEDULE 2 25Welsh tax on land transactions: consequential amendments

Finance Act 1931

1 (1) Section 28 of the Finance Act 1931 (production to Commissioners of
instruments transferring land) is amended as follows.

(2) In subsection (3), at the end of paragraph (c) add “or a Welsh transaction”.

(3) 30After subsection (3A) insert—

“(3B) In subsection (3) “Welsh transaction” means the acquisition of—

(a) an estate, interest, right or power in or over land in Wales, or

(b) the benefit of an obligation, restriction or condition affecting
the value of any such estate, interest, right or power.”

35Finance Act 2003

2 The Finance Act 2003 is amended as follows.

3 (1) Section 48 (power to prescribe other chargeable interests) is amended as
follows.

(2) After subsection (1) insert—

“(1A) See section 48A regarding land which is partly in England and partly
5in Wales.”

(3) In subsection (5), omit “and Wales”.

4 After section 48 insert—

“48A Interests, transactions and consideration where land in England and
Wales

(1) 10This section sets out how this Part applies to a transaction which is
the acquisition of—

(a) an estate, interest, right or power in or over land, or

(b) the benefit of an obligation, restriction or condition affecting
the value of any such estate, interest, right or power,

15where the land is partly in England and partly in Wales.

(2) The transaction is to be treated as if it were two transactions, one
relating to the land in England (“the English transaction”) and the
other relating to the land in Wales.

(3) The consideration for the transaction is to be apportioned between
20those two transactions on a just and reasonable basis.

(4) Accordingly, the English transaction is to be treated as a land
transaction within the meaning of this Part (being the acquisition of
a chargeable interest relating to the land in England).

(5) But subsection (4) does not apply in the case of an exempt interest.”

5 25In section 60 (compulsory purchase facilitating development), in subsections
(2)(a) and (5)(a), omit “and Wales”.

6 In section 73(5) (definition of mortgage for land acquired under alternative
property finance arrangements), in subsection (b)(i), omit “or Wales”.

7 In section 108(1A) (linked transactions), for “the land to which it relates is in
30Scotland” substitute—

“(a) the transaction relates to land in Scotland, or

(b) the transaction relates to land in Wales (whether by virtue of
section 48A(2) or otherwise).”

8 In section 117(2) (meaning of “major interest” in England or Wales), omit “or
35Wales”.

9 In section 121 (minor definitions), in the definition of “jointly entitled”, omit
“and Wales”.

10 In Schedule 7 (group relief), in paragraph 2B(4) (certain mortgage
arrangements not eligible for relief), omit “and Wales”.

11 40In Schedule 9 (right to buy, shared ownership leases, etc), in paragraph
7(2)(b) (shared ownership trusts), omit “or Wales”.

12 In Schedule 10 (returns, enquiries, assessments and appeals), in paragraph
45(2)(a) (definition of “the relevant tribunal”), omit “and Wales”.

Finance Act 2009

13 Schedule 61 to the Finance Act 2009 (alternative finance investment bonds)
5is amended in accordance with paragraphs 14 and 15.

14 (1) Paragraph 1 is amended as follows.

(2) In the definition of “effective date” in sub-paragraph (1), after “Scotland” (in
both places) insert “or Wales”.

(3) For sub-paragraph (1A) substitute—

“(1A) 10In this Schedule “qualifying interest” means—

(a) in relation to land in England and Wales—

(i) an estate in fee simple absolute, or

(ii) a term of years absolute,

whether subsisting at law or in equity;

(b) 15in relation to land in Scotland—

(i) the interest of an owner of land, or

(ii) the tenant’s right over or interest in a property
subject to a lease;

(c) in relation to land in Northern Ireland—

(i) 20any freehold estate, or

(ii) any leasehold estate,

whether subsisting at law or in equity;

except that it does not include a lease for a term of years, or (in
Scotland) for a period, of 21 years or less.”

15 25In the following provisions omit “and Wales”—

(a) paragraph 5(6) (in both places);

(b) paragraph 6(1)(a);

(c) paragraph 11(2);

(d) paragraph 12(1)(b);

(e) 30paragraph 18(5) and (6);

(f) paragraph 19(1)(a).

Scotland Act 2012

16 In Schedule 3 to the Scotland Act 2012, omit paragraph 31(4) (which inserts
paragraph 1(1A) of Schedule 61 to the Finance Act 2009).