Tax Collection and Management (Wales) Act 2016

PART 1 OVERVIEW

1 Overview of Act

This Act is arranged as follows—

(a) Part 2 establishes the Welsh Revenue Authority and makes provision about its organisation and main functions;

(b) Part 3 makes provision about the assessment of devolved taxes;

(c) Part 4 makes provision about the Welsh Revenue Authority’s investigatory powers, including provision about notices requiring information and the inspection of premises;

(d) Part 5 makes provision for and in connection with the imposition of penalties in relation to devolved taxes;

(e) Part 6 makes provision for interest to be payable on late payments to the Welsh Revenue Authority and on repayments by the Welsh Revenue Authority;

(f) Part 7 makes provision about payments to the Welsh Revenue Authority and the recovery of unpaid amounts;

(g) Part 8 makes provision for and in connection with reviews of and appeals against decisions of the Welsh Revenue Authority;

(h) Part 9 confers powers to make subordinate legislation about the investigation of criminal offences relating to devolved taxes;

(i) Part 10 contains provision that applies generally for the purposes of this Act.