Commentary on Sections (and Schedules) Schedule 1: Referendum about commencement of income tax provisions Section 14: Commencement of income tax provisions etc if majority in favour
139.Section 14 sets out the procedure for the income tax provisions and certain of the amendments made by section 11 to come into force if a majority of voters in a referendum vote in favour.
140.Subsection (2) permits HM Treasury to make an order bringing the income tax provisions into force.
141.Subsection (3)(a) explains that a day must be appointed by order for each of the provisions inserted by sections 8 and 9 to come into force and subsection (3)(b) sets out that an order can provide for the provisions in sections 8 and 9 to have effect in relation to a tax year or financial year.
142.Subsection (4) sets out that a tax year appointed under subsection (3)(b) must begin on or after a day appointed under subsection (3)(a).
143.Subsection (5) provides that a tax year must be appointed as the first year for which a Welsh rate resolution can be made as part of an order bringing those provisions into force.
144.Subsection (6) enables section 10 to come into force by order of the Secretary of State if the majority of voters in a referendum held under section 12 vote in favour of sections 8 and 9 (the income tax provisions) coming into force.
145.Subsections (7) and (8) provide the commencement provision for the amendments made by section 11 to the definition of a Scottish taxpayer which are to take effect when the Welsh rate provisions become operative. These amendments will be brought into effect by an order made by HM Treasury. Subsection (9) provides that these amendments cannot have effect before the Scottish rate of income tax is introduced (expected to be April 2016).
146.Subsection (10) allows different provision to be made for different parts of the amendments made by sections 8 and 9. For example, it will be necessary for sections 116J and 116K of GOWA 2006 to have effect before other provisions so that costs incurred by HMRC in the implementation of the Welsh rates can be reimbursed and so the C&AG can report on HMRC’s performance in introducing the Welsh rates.