12Main functionsE+W
(1)WRA's general function is the collection and management of [F1WRA-collected] taxes.
(2)WRA has the following particular functions—
(a)providing to the Welsh Ministers information, advice and assistance relating to [F1WRA-collected] taxes;
(b)providing information and assistance relating to [F2WRA-collected taxes to taxpayers], their agents and other persons;
(c)resolving complaints and disputes relating to [F1WRA-collected] taxes;
(d)promoting compliance with the law relating to [F1WRA-collected] taxes and protecting against tax evasion and tax avoidance in relation to [F1WRA-collected] taxes;
[F3(e)providing information, advice and assistance relating to the visitor levy to principal councils.]
(3)WRA must provide the Welsh Ministers with such information, advice or assistance relating to its functions as the Welsh Ministers may from time to time require in such form as the Welsh Ministers determine.
(4)In addition to any other powers it has, WRA may do anything which it considers—
(a)necessary or expedient in connection with the exercise of its functions, or
(b)incidental or conducive to the exercise of those functions.
Textual Amendments
F1Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21
F2Words in s. 12(2)(b) substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 22(a)
F3S. 12(2)(e) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 22(b)
Commencement Information
I1S. 12 in force at 18.10.2017 by S.I. 2017/954, art. 2