Tax Collection and Management (Wales) Act 2016

27 Corporate plan

(1) WRA must, for each planning period, prepare a corporate plan and submit it for approval by the Welsh Ministers.

(2) The corporate plan must set out—

(a) WRA’s main objectives for the planning period,

(b) the outcomes by reference to which the achievement of the main objectives may be measured, and

(c) the activities which WRA expects to undertake during the planning period.

(3) The Welsh Ministers may approve the corporate plan subject to such modifications as may be agreed between them and WRA.

(4) When the Welsh Ministers approve the corporate plan, WRA must—

(a) publish the plan, and

(b) lay a copy of the plan before the National Assembly for Wales.

(5) During the planning period to which a corporate plan relates, WRA may review the plan and submit a revised corporate plan to the Welsh Ministers for approval.

(6) Subsections (2) to (4) apply to a revised corporate plan as they apply to a corporate plan.

(7) “Planning period” means—

(a) a first period prescribed by the Welsh Ministers by regulations, and

(b) each subsequent period of 3 years.

(8) The Welsh Ministers may by regulations substitute for the period for the time being specified in subsection (7)(b) such other period as they consider appropriate.

(9) The corporate plan for the first planning period must be submitted for approval by the Welsh Ministers not later than 6 months after WRA is established; and the corporate plan for each subsequent planning period must be submitted before the beginning of the planning period.