Tax Collection and Management (Wales) Act 2016

29AccountsE+W

This section has no associated Explanatory Notes

(1)WRA must—

(a)keep proper accounting records, and

(b)prepare accounts in respect of each financial year in accordance with directions given by the Welsh Ministers.

(2)The directions which the Welsh Ministers may give include (among other things) directions as to—

(a)the information to be contained in the accounts and the manner in which the accounts are to be presented;

(b)the methods and principles in accordance with which the accounts are to be prepared;

(c)additional information that is to accompany the accounts.

(3)Directions under this section may be varied or revoked at any time.

Commencement Information

I1S. 29 in force at 18.10.2017 by S.I. 2017/954, art. 2