PART 2

THE WELSH REVENUE AUTHORITY

Court proceedings and evidence

Court proceedings
21
1
WRA may institute criminal and civil proceedings in England and Wales.
2
An individual authorised to conduct criminal or civil proceedings in magistrates' courts in England and Wales—
a
by WRA, or
b
by a person to whom WRA has delegated the function of authorising the conduct of such proceedings,
is entitled to do so even though not an authorised person for the purposes of the Legal Services Act 2007 (c. 29).
S. 21(1) in force at 18.10.2017 by S.I. 2017/954, art. 2