Part 1 Amendments Relating to Part 2 of This Act
The Tax Collection and Management (Wales) Act 2016 (anaw 6)
205.Part 1 of Schedule 2 is introduced by section 27 and contains amendments to the Tax Collection and Management (Wales) Act 2016, and other Acts, relating to Part 2 of this Act.
206.Paragraphs 1 to 15 make amendments to the TCMA 2016 that deal with the interaction of WRA’s functions under that Act with- Part 2 of this Act.
207.Paragraph 2 amends section 12 of the TCMA 2016 which sets out WRA’s functions, including its general function to collect and manage taxes and particular functions relating to such taxes, to acknowledge WRA’s functions under Part 2.
208.Paragraph 3 amends section 17 of the TCMA 2016 to remove “taxpayer” from the phrase “protected taxpayer information” to reflect the fact that the information collected and managed by WRA, in the exercise of its functions in connection with the register of visitor accommodation, will not always be information about a person paying a tax collected by WRA.
209.Paragraph 4 amends section 18 of the TCMA 2016 to remove “taxpayer” from the phrase “protected taxpayer information” in consequence of the change to section 17 of the TCMA 2016.
210.Paragraph 4 also provides WRA with two additional information sharing gateways to permit sharing of information from the register with principal councils, and with the Welsh Ministers in connection with certain tourism-related functions.
211.Paragraph 5 amends section 20 of the TCMA 2016 to remove “taxpayer” from the phrase “protected taxpayer information” in consequence of the change to section 17 of the TCMA 2016.
212.Paragraph 6 amends section 25 of the TCMA 2016 so that amounts WRA collects in the exercise of its registration functions must be paid into the Welsh Consolidated Fund.
213.Paragraph 7 amends section 30 of the TCMA 2016 to remove the label “Tax Statement” from the statement prepared under section 30. These changes are consequential on the widening of the statement to include information collected and managed by WRA in accordance with their functions in connection with the register of visitor accommodation.
214.Paragraphs 8 and 9 amend sections 31 and 33 of the TCMA 2016 to replace references to “Tax Statement” with “the statement” in consequence of the amendment to section 30.
215.Paragraph 10 omits section 35 (Public Services Ombudsman) from the TCMA 2016 (see paragraph 19 which replaces this with the reference to the more recent Public Services Ombudsman (Wales) Act 2019).
216.Paragraph 11 amends section 164 of the TCMA 2016 so that the definition of “relevant amount” also includes penalties relating to the register. This applies Part 7 of the TCMA 2016 to the penalty system for registration.
217.Paragraph 12 amends the list of appealable decisions in section 172(6) the TCMA 2016 to include a reference to notices under section 12 of the Act.
218.Paragraph 13 amends section 179(2)(b) of the TCMA 2016, which concerns time limits for making an appeal, to exclude decisions relating to the register of VAPs.
219.Paragraph 14 amends section 182(7) of the TCMA 2016, which concerns payment of penalties in the event of a review or appeal, to add a reference to section 20 of this Act (which is about payment of penalties relating to the register under Part 2).
220.Paragraph 15 amends section 183 of the TCMA 2016, which concerns the disposal of reviews and appeals in respect of information notices, to include notices under section 12 of the Act.
221.Paragraph 16 amends section 187B (as inserted by paragraph 48 of this Schedule) of the TCMA 2016 to include reference to WRA’s functions pertaining to the registration of visitor accommodation.
222.Paragraph 17 amends section 193 of the TCMA 2016 to remove “taxpayer” from the phrase “protected taxpayer information” in consequence of the amendment to section 17 of TCMA 2016.
223.Paragraph 18 amends section 23 of the Public Audit (Wales) Act 2013 to replace “Welsh Revenue Authority's Tax Statement” with “statement prepared by the Welsh Revenue Authority under section 30 of that Act” in consequence of the amendment to section 30 of the TCMA 2016.
224.Paragraph 19 amends Schedule 3 to the Public Services Ombudsman (Wales) Act 2019 in the entry for the “Welsh Revenue Authority'” to add “and registration” after “Tax”. This amendment is required to include reference to WRA’s functions pertaining to the registration of visitor accommodation.
