http://www.legislation.gov.uk/anaw/2016/6/section/170/enactedTax Collection and Management (Wales) Act 2016enKing's Printer of Acts of Parliament2017-05-30
Tax Collection and Management (Wales) Act 2016Deddf Casglu a Rheoli Trethi (Cymru) 2016s. 18(1)(k)(ii)Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026Deddf Datblygu Twristiaeth a Rheoleiddio Llety Ymwelwyr (Cymru) 2026s. 36(6)(b)s. 61(2)(b)Tax Collection and Management (Wales) Act 2016Deddf Casglu a Rheoli Trethi (Cymru) 2016s. 12(2A)Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026Deddf Datblygu Twristiaeth a Rheoleiddio Llety Ymwelwyr (Cymru) 2026Sch. 2 para. 16(2)s. 61(2)Tax Collection and Management (Wales) Act 2016Deddf Casglu a Rheoli Trethi (Cymru) 2016s. 172(2)(m)Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026Deddf Datblygu Twristiaeth a Rheoleiddio Llety Ymwelwyr (Cymru) 2026Sch. 2 para. 16(3)s. 61(2)(b)
PART 7PAYMENT AND ENFORCEMENTRecoveryEnforcement by taking control of goods
170
1
If a person does not pay WRA a relevant amount which is payable by the person, WRA may use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (c. 15) (taking control of goods) to recover that amount.
2
In section 63(3) of that Act (enforcement agents), after paragraph (b) insert—
ba
a person authorised to use the procedure in Schedule 12 by the Welsh Revenue Authority (or by a person to whom the Welsh Revenue Authority has delegated the function of authorising the use of the procedure);
.