PART 1OVERVIEW

1Overview of Act

This Act is arranged as follows—

(a)

Part 2 establishes the Welsh Revenue Authority and makes provision about its organisation and main functions;

(b)

Part 3 makes provision about the assessment of devolved taxes;

F1(ba)

Part 3A makes provision about counteracting avoidance arrangements in relation to devolved taxes;

(c)

Part 4 makes provision about the Welsh Revenue Authority's investigatory powers, including provision about notices requiring information and the inspection of premises;

(d)

Part 5 makes provision for and in connection with the imposition of penalties in relation to devolved taxes;

(e)

Part 6 makes provision for interest to be payable on late payments to the Welsh Revenue Authority and on repayments by the Welsh Revenue Authority;

(f)

Part 7 makes provision about payments to the Welsh Revenue Authority and the recovery of unpaid amounts;

(g)

Part 8 makes provision for and in connection with reviews of and appeals against decisions of the Welsh Revenue Authority;

(h)

Part 9 confers powers to make subordinate legislation about the investigation of criminal offences relating to devolved taxes;

(i)

Part 10 contains provision that applies generally for the purposes of this Act.