Tax Collection and Management (Wales) Act 2016

1Overview of ActE+W

This section has no associated Explanatory Notes

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 [F2WRA-collected] 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.

Textual Amendments