Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 2 E+W THE WELSH REVENUE AUTHORITY

Court proceedings and evidence E+W

21 Court proceedings E+W

(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).

Commencement Information

I1 S. 21(1) in force at 18.10.2017 by S.I. 2017/954, art. 2

I2 S. 21(2) in force at 1.4.2018 by S.I. 2018/33, art. 3