Search Legislation

Tax Collection and Management (Wales) Act 2016

Changes over time for: CHAPTER 1

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, CHAPTER 1. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

CHAPTER 1E+WINTRODUCTORY

OverviewE+W

82Overview of PartE+W

This Part is arranged as follows—

(a)Chapter 2 sets out WRA's investigatory powers in relation to information and documents,

(b)Chapter 3 sets out restrictions on the powers in Chapter 2,

(c)Chapter 4 sets out WRA's investigatory powers in relation to premises and other property,

(d)Chapter 5 sets out further investigatory powers,

(e)Chapter 6 sets out offences in relation to information notices, and

(f)Chapter 7 is about reviews and appeals against certain tribunal approvals of information notices and inspections.

InterpretationE+W

83Information noticesE+W

(1)In this Act, “information notice” means—

(a)a taxpayer notice under section 86,

(b)a third party notice under section 87,

(c)an unidentified third party notice under section 89,

(d)an identification notice under section 92, or

(e)a debtor contact notice under section 93.

(2)An information notice may either specify or describe the information or documents to be provided or produced.

(3)If an information notice is issued with the approval of the tribunal, the notice must state that fact.

Commencement Information

I1S. 83 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

84Meaning of “tax position”E+W

(1)In this Part, “tax position”, in relation to a person, means the person's position as regards any devolved tax, including the person's position as regards—

(a)past, present and future liability to pay any devolved tax,

(b)penalties [F1tax credits], interest (including interest on penalties [F2and amounts payable in respect of tax credits] ) and other amounts that have been paid, or are or may be payable, by or to the person in connection with any devolved tax, and

(c)claims or notices that have been or may be made or given in connection with the person's liability to pay any devolved tax [F3or any amount in respect of a tax credit],

and references to a person's position as regards a particular devolved tax (however expressed) are to be interpreted accordingly.

(2)References in this Part to the tax position of a person include references to the tax position of—

(a)an individual who has died, and

(b)a body corporate or unincorporated association that has ceased to exist.

(3)References in this Part to a person's tax position refer to the person's tax position at any time or in relation to any period, unless otherwise stated.

(4)References to checking a person's tax position include references to carrying out an investigation or making an enquiry of any kind.

[F484A.Meaning of “prejudice to the assessment or collection of devolved tax”E+W

In this Part, references to prejudice to the assessment or collection of devolved tax include prejudice to the assessment or collection of any amount payable in respect of a tax credit.]

85Meaning of “carrying on a business”E+W

(1)In this Part, references to carrying on a business include—

(a)carrying on any activity for the purposes of generating income from land (wherever situated),

(b)carrying on a profession,

(c)the activities of a charity, and

(d)the activities of a local authority or any other public authority.

(2)The Welsh Ministers may by regulations provide that for the purposes of this Part—

(a)the carrying on of a specified activity, or

(b)the carrying on of any activity, or a specified activity, by a specified person,

is or is not to be treated as the carrying on of a business.

(3)In this Act, “charity” has the meaning given by Part 1 of Schedule 6 to the Finance Act 2010 (c. 13).

Commencement Information

I3S. 85 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.

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.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

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 Welsh Parliament.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources