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Tax Collection and Management (Wales) Act 2016

Sections 21-22 – Court proceedings and evidence

22.Section 21 empowers the WRA to institute criminal and civil proceedings in England and Wales. WRA will be able to appoint individuals to act on its behalf in magistrates’ courts proceedings in England and Wales even when they are not an authorised person within the meaning of the Legal Services Act 2007.

23.Section 22 provides an explanation of the evidential status of documents issued by or on behalf of the WRA and certain matters stated in such documents, which are to be used in legal proceedings, including that a certified copy of a document is admissible in legal proceedings to the same extent as the original document.

24.Where the WRA issues a certificate that a tax return or notification to WRA has not occurred when it should have, that certificate is evidence of the fact, unless proved otherwise.

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Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.


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