The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:
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(1)WRA must prepare a Charter.
(2)The Charter must include—
(a)standards of service, standards of behaviour and values which WRA is expected to adhere to when dealing with devolved taxpayers, their agents and other persons in the exercise of its functions, and
(b)standards of behaviour and values which WRA expects devolved taxpayers, their agents and other persons to adhere to when dealing with it.
(a)publish the Charter,
(b)review the Charter—
(i)at least once in the period of 5 years beginning with the day on which the Charter is published, and
(ii)subsequently, at least once in the period of 5 years following a review, and
(c)revise the Charter when it considers it appropriate to do so and publish the revised Charter.
(4)Before publishing the Charter or a revised Charter WRA must consult such persons as it considers appropriate.
(5)WRA must lay the Charter and any revised Charter before the National Assembly for Wales.
(6)The first Charter must be published within 3 months of the coming into force of this section.
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Original (As Enacted or Made) - English:The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
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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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