SI explanatory text
This Order makes consequential amendments to various provisions of income tax legislation following the devolution of the power to set Welsh rates of income tax to the Welsh National Assembly. The amendments made by this Order will ensure that the income tax system works as intended in relation to Welsh taxpayers. The Order also contains some further amendments to income tax legislation which have been identified as being required following the devolution of income tax rate and threshold setting powers to the Scottish Parliament contained in section 80C of the Scotland Act 1998. The changes will take effect from the tax year commencing on 6 April 2019 and following tax years
Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018
SI explanatory text
This Order makes consequential and transitional arrangements in relation to the devolution of landfill tax to Wales. Specifically, it makes amendments to the Landfill Tax Regulations 1996 (S.I. 1996/1527) (“LFTR 1996”) to reflect the fact that landfill tax will no longer be charged in Wales with effect from the day on which sections 18 and 19 of the Wales Act 2014 (c. 29) come into force (the “commencement date”). The amendments made by this Order will come into force on the commencement date.