SI 2019/201 - The Devolved Income Tax Rates (Consequential Amendments) Order 2019
Released 07 February 2019
SI 2019/201 amends income tax legislation from 6 April 2019 following devolution of Welsh and Scottish rate and threshold setting powers.
The Devolved Income Tax Rates (Consequential Amendments) Order 2019 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 the Scotland Act 1998, s. 80C. The changes will take effect from the tax year commencing on 6 April 2019 and following tax years.