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.