Tax Collection and Management (Wales) Act 2016

1. Introduction

2. Summary and Background

3. Commentary on Sections

   1. Part 1 – Overview

   2. Part 2 - the Welsh Revenue Authority

      1. Sections 2-9 – Establishment, status, membership, committees and staff of the Welsh Revenue Authority

      2. Sections 10-11 – Procedure and validity

      3. Sections 12-15 – Functions

      4. Sections 16-20 - Information

      5. Sections 21-22 – Court proceedings and evidence

      6. Sections 23-25 – Money

      7. Section 26 – Charter of standards and values

      8. Section 27-28 – Corporate plan and annual report

      9. Sections 29-32 – Accounts and audit

      10. Section 33 – Accounting officer

      11. Section 34 – Welsh Public Records

      12. Section 35 – Public Services Ombudsman

      13. Section 36 – Auditor General for Wales

   3. Part 3 – Tax Returns, Enquiries and Assessments

      1. Section 37 – Overview

      2. Sections 38-39 – Taxpayer duties to keep and preserve records

      3. Sections 40-42 – Tax returns

      4. Sections 43-45 – Notice and scope of enquiry and amendment of tax return during enquiry

      5. Sections 46-49 – Referral to tribunal during enquiry

      6. Sections 50-51 – Completion of enquiry

      7. Sections 52-53 – WRA determinations

      8. Sections 54-61 – WRA assessments

      9. Sections 62-67 – Relief in case of excessive assessment or overpaid tax

      10. Sections 68-73 – Procedure for making claims, keeping and preserving records and amending and correcting claims

      11. Section 74 – 77 WRA enquiry into a claim

      12. Section 78 – Time limit for making claims

      13. Section 79 – The claimant: partnerships

      14. Section 80 – Assessment of claimant in connection with claim

      15. Section 81 – Contract settlements

   4. Part 4 – Investigatory Powers of WRA

      1. Sections 83-85 – Interpretation

      2. Section 86 - Taxpayer notices

      3. Section 87 – Third party notices

      4. Section 88 – Tribunal approval of taxpayer notices and third party notices

      5. Section 89 – Power to require information and documents about persons whose identity is not known

      6. Sections 90-91 – Requiring information and documents in relation to a group of undertakings or to a partnership

      7. Section 92 – Power to obtain information to enable a person’s identity to be ascertained

      8. Sections 93 - Power to obtain contact details for debtors

      9. Section 94 – Time limit for issuing a tribunal approved information notice

      10. Section 95 – Complying with an information notice and Section 96 - producing copies of documents

      11. Sections 97-99 - Information notices: general restrictions and protection for journalistic material and personal records

      12. Section 100 - Taxpayer notices following a tax return

      13. Sections 101-102 - Protection for privileged communications between legal advisers and clients and for tax advisers and auditors

      14. Section 103 – Power to inspect business premises

      15. Section 104 – Carrying out inspections under section 103: further provision

      16. Section 105 – Carrying out inspections under section 103: use of equipment and materials

      17. Section 106 – Power to inspect premises or property for valuation etc.

      18. Section 107 – Producing authorisation to carry out inspections

      19. Section 108 – Approval of tribunal for inspection of premises

      20. Section 109 – Power to mark assets and to record information

      21. Section 110 – Restriction on inspection of documents

      22. Section 111 - Interpretation

      23. Section 112-113 – Further investigatory powers

      24. Sections 114-115 – Offences relating to information notices

      25. Sections 116 – Tribunal approvals not to be reviewed by the tribunal or appealed

   5. Part 5 - Penalties

      1. Sections 118-121 – Penalty for failure to make tax return

      2. Sections 122-123 – Penalty for failure to pay tax

      3. Section 124-128 – Penalties under Chapter 2: general

      4. Sections 129-132 – Penalties for inaccuracies in documents

      5. Section 133 – Penalty for failure to notify under-assessment or under-determination

      6. Sections 134-138 – Potential lost revenue

      7. Section 139-141 – Penalties under Chapter 3: general

      8. Section 142 - Interpretation

      9. Sections 143-145 – Penalty for failure to keep and preserve records in connection with tax returns and claims

      10. Sections 146-153 – Penalties relating to investigations

      11. Section 154 – Payment of penalties

      12. Sections 155-156 – Supplementary

   6. Part 6 - Interest

      1. Sections 157-160 – Interest on amounts payable to WRA

      2. Sections 161-162 – Interest on amounts payable by WRA

      3. Sections 163 – Rates of late payment interest and repayment interest

   7. Part 7 – Payment and Enforcement

      1. Sections 164-168 – Payment and certification of debt

      2. Sections 169-170 – Recovery

   8. Part 8 - Reviews and Appeals

      1. Sections 172 –Appealable decisions

      2. Sections 173-177 – Reviews

      3. Sections 178-181 – Appeals

      4. Section 182-183 – Consequences of reviews and appeals

      5. Section 184 – Settling disputes by agreement

   9. Part 9 –Investigation of Criminal Offences

      1. Section 185 – Powers to investigate criminal offences

      2. Section 186 – Proceeds of crime

      3. Section 187 – Regulation of investigatory powers

   10. Part 10 – Final Provisions

       1. Section 188 – Power to make consequential etc. provision

       2. Sections 189 – Regulations

       3. Section 190 – Issue of notices

       4. Section 191 – Giving notices and other documents to WRA

       5. Section 192 - Interpretation

       6. Section 193 – Index of defined expressions

       7. Section 194 - Coming into force

       8. Section 195 – Short title

4. Record of Proceedings in National Assembly for Wales