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Tax Collection and Management (Wales) Act 2016

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This is the original version (as it was originally enacted).

26Charter of standards and values

This section has no associated Explanatory Notes

(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.

(3)WRA must—

(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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