On 22 October 2018, UK HMRC launched a public consultation on the draft legislation needed to introduce separate rates of Income Tax in Wales, which will be implemented in April 2019 and requires technical changes to legislation to ensure the new Welsh rates operate as intended. The consultation includes the draft Devolved Income Tax Rates (Consequential Amendments) Order 2018, the draft Income Tax (Pay as You Earn) (Amendment No.2) Regulations 2018, and the technical note clarifying the sco…