The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018

Title and interpretation

1.—(1) The title of this Order is the Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018.

(2) In this Order “the Act” (“y Ddeddf”) means the Tax Collection and Management (Wales) Act 2016.

Provisions coming into force on 25 January 2018

2.  The following provisions of the Act come into force on 25 January 2018—

(a) section 25 (payments of receipts into Welsh Consolidated Fund);

(b) section 26 (Charter of standards and values);

(c) Part 4 (investigatory powers of WRA), except for sections 82 (overview of Part 4) and 101(3) and (4) (regulation making power in relation to protection for privileged communications);

(d) Chapter 5 of Part 5 (penalties relating to investigations);

(e) section 154 (payment of penalties);

(f) section 155 (double jeopardy);

(g) sections 160 to 162 (provision in relation to interest);

(h) Part 7 (payment and enforcement), except for section 167 (fees for payment);

(i) Part 8 (reviews and appeals), except for section 171 (overview of Part 8); and

(j) Part 9 (investigation of criminal offences).

Provisions coming into force on 1 April 2018

3.  Any provision of the Act that has not been commenced before 1 April 2018 comes into force on that date.

Mark Drakeford

Cabinet Secretary for Finance, one of the Welsh Ministers

11 January 2018