Tax Collection and Management (Wales) Act 2016

1. Introductory Text

2. PART 1 OVERVIEW

   1. 1. Overview of Act

3. PART 2 THE WELSH REVENUE AUTHORITY

   1. Establishment and status of the Welsh Revenue Authority

      1. 2. The Welsh Revenue Authority

   2. Membership

      1. 3. Membership

      2. 4. Disqualification for appointment as non-executive member

      3. 5. Terms of non-executive membership

      4. 6. Appointment of elected executive member

      5. 7. Removal of members etc.

   3. Committees and staff

      1. 8. Committees and sub-committees

      2. 9. Chief executive and other staff

   4. Procedure and validity

      1. 10. Procedure

      2. 11. Validity of proceedings and acts

   5. Functions

      1. 12. Main functions

      2. 13. Internal authorisation to carry out functions

      3. 14. Delegation of functions

      4. 15. General directions

   6. Information

      1. 16. Use of information by WRA and delegates

      2. 17. Confidentiality of protected taxpayer information

      3. 18. Permitted disclosures

      4. 19. Declaration of confidentiality

      5. 20. Offence of wrongful disclosure of protected taxpayer information

   7. Court proceedings and evidence

      1. 21. Court proceedings

      2. 22. Evidence

   8. Money

      1. 23. Funding

      2. 24. Rewards

      3. 24A. Payments of net proceeds of the visitor levy to principal councils

      4. 25. Payments of receipts into Welsh Consolidated Fund

   9. Charter of standards and values

      1. 26. Charter of standards and values

   10. Corporate plans, annual reports, accounts etc.

       1. 27. Corporate plan

       2. 28. Annual report

       3. 29. Accounts

       4. 30. Tax Statement

       5. 31. Audit

       6. 32. Examination into use of resources

       7. 33. Accounting officer

   11. Consequential amendments

       1. 34. Welsh public records

       2. 35. Public Services Ombudsman

       3. 36. Auditor General for Wales

4. PART 3 TAX RETURNS, ENQUIRIES AND ASSESSMENTS

   1. CHAPTER 1 OVERVIEW

      1. 37. Overview of Part

   2. CHAPTER 2 ... DUTIES TO KEEP AND PRESERVE RECORDS

      1. 38. Duty to keep and preserve records: cases where a tax return is required

      2. 38A. Duty to keep and preserve records: land transactions in respect of which no tax return is required.

      3. 39. Preservation of information etc.

      4. 39A. Power to make regulations about records

   3. CHAPTER 3 TAX RETURNS

      1. Filing date

         1. 40. Meaning of “filing date”

      2. Amendment and correction of tax returns

         1. 41. Amendment of tax return by taxpayer

         2. 42. Correction of tax return by WRA

   4. CHAPTER 4 WRA ENQUIRIES

      1. Notice and scope of enquiry

         1. 43. Notice of enquiry

         2. 44. Scope of enquiry

      2. Amendment of tax return during enquiry

         1. 45. Amendment of tax return during enquiry to prevent loss of tax

         2. 45A. Amendment of tax return by taxpayer when enquiry is in progress

      3. Referral during enquiry

         1. 46. Referral of questions to tribunal during enquiry

         2. 47. Withdrawal of referral

         3. 48. Effect of referral on enquiry

         4. 49. Effect of determination

      4. Completion of enquiry

         1. 50. Completion of enquiry

         2. 51. Direction to complete enquiry

   5. CHAPTER 5 WRA DETERMINATIONS

      1. 52. Determination of tax chargeable if no tax return made

      2. 53. Determination superseded by tax return

   6. CHAPTER 6 WRA ASSESSMENTS

      1. Assessment of loss of tax or of excessive repayment

         1. 54. Assessment where loss of tax

         2. 55. Assessment to recover excessive repayment of tax

         3. 55A. Assessment in relation to tax credit

         4. 56. References to “WRA assessment”

      2. Making WRA assessments

         1. 57. References to the “taxpayer”

         2. 58. Conditions for making WRA assessments

         3. 59. Time limits for WRA assessments

         4. 60. Situations brought about carelessly or deliberately

         5. 61. Assessment procedure

   7. CHAPTER 7 RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX

      1. Double assessment

         1. 62. Claim for relief in case of double assessment

      2. Overpaid tax etc.

         1. 63. Claim for relief for overpaid tax etc.

         2. 63A. Claim for relief in respect of land transaction tax: regulations ceasing to have effect

      3. Unjustified enrichment

         1. 64. Disallowing claims for relief due to unjustified enrichment

         2. 65. Unjustified enrichment: further provision

         3. 66. Unjustified enrichment: reimbursement arrangements

      4. Other grounds for disallowing claims

         1. 67. Cases in which WRA need not give effect to a claim

   8. CHAPTER 8 PROCEDURE FOR MAKING CLAIMS ETC.

      1. 68. Making claims

      2. 69. Duty to keep and preserve records

      3. 70. Preservation of information etc.

      4. 71. Amendment of claim by claimant

      5. 72. Correction of claim by WRA

      6. 73. Giving effect to claims and amendments

      7. 74. Notice of enquiry

      8. 75. Completion of enquiry

      9. 76. Direction to complete enquiry

      10. 77. Giving effect to amendments under section 75

      11. 78. Time limit for making claims

      12. 79. The claimant: partnerships

      13. 80. Assessment of claimant in connection with claim

      14. 81. Contract settlements

5. PART 3A GENERAL ANTI-AVOIDANCE RULE : DEVOLVED TAXES

   1. Overview

      1. 81A. Meaning of ““general anti-avoidance rule”” and overview

   2. Artificial tax avoidance arrangements

      1. 81B. Tax avoidance arrangements

      2. 81C. Artificial tax avoidance arrangements

      3. 81D. Meaning of ““tax”” and “tax advantage

   3. Counteracting tax advantages

      1. 81E. Adjustments to counteract tax advantages

      2. 81F. Notice of proposed counteraction

      3. 81G. Final counteraction notice

   4. Proceedings before a court or tribunal

      1. 81H. Proceedings in connection with the general anti-avoidance rule

   5. Commencement and transitional provision

      1. 81I. General anti-avoidance rule: commencement and transitional provision

6. PART 4 INVESTIGATORY POWERS OF WRA

   1. CHAPTER 1 INTRODUCTORY

      1. Overview

         1. 82. Overview of Part

      2. Interpretation

         1. 83. Information notices

         2. 84. Meaning of “tax position”

         3. 84A. Meaning of “prejudice to the assessment or collection of WRA-collected tax”

         4. 85. Meaning of “carrying on a business”

   2. CHAPTER 2 POWERS TO REQUIRE INFORMATION AND DOCUMENTS

      1. 86. Taxpayer notices

      2. 87. Third party notices

      3. 88. Tribunal approval of taxpayer notices and third party notices

      4. 89. Power to require information and documents about persons whose identity is not known

      5. 90. Requiring information and documents in relation to a group of undertakings

      6. 91. Requiring information and documents in relation to a partnership

      7. 92. Power to obtain information to enable a person's identity to be ascertained

      8. 93. Power to obtain contact details for debtors

      9. 94. Time limit for issuing a tribunal approved information notice

      10. 95. Complying with an information notice

      11. 96. Producing copies of documents

   3. CHAPTER 3 RESTRICTIONS ON POWERS IN CHAPTER 2

      1. 97. Information notices: general restrictions

      2. 98. Protection for journalistic material

      3. 99. Protection for personal records

      4. 100. Taxpayer notices following a tax return

      5. 101. Protection for privileged communications between legal advisers and clients

      6. 102. Protection for tax advisers and auditors

   4. CHAPTER 4 INSPECTIONS OF PREMISES AND OTHER PROPERTY

      1. 103. Power to inspect business premises

      2. 103A. Further power to inspect business premises: landfill disposals tax

      3. 103B. Further power to inspect premises: taxable disposals made at places other than authorised landfill sites

      4. 104. Carrying out inspections under section 103 , 103A or 103B : further provision

      5. 105. Carrying out inspections under section 103 , 103A or 103B: use of equipment and materials

      6. 106. Power to inspect premises or property for valuation etc.

      7. 107. Producing authorisation to carry out inspections

      8. 108. Approval of tribunal for inspection of premises

      9. 109. Power to mark assets and to record information

      10. 110. Restriction on inspection of documents

      11. 111. Interpretation of Chapter 4

   5. CHAPTER 5 FURTHER INVESTIGATORY POWERS

      1. 112. Power to copy and remove documents

      2. 113. Further provision about records

   6. CHAPTER 6 OFFENCES RELATING TO INFORMATION NOTICES

      1. 114. Offence of concealing etc. documents following information notice

      2. 115. Offence of concealing etc. documents following notification

   7. CHAPTER 7 TRIBUNAL APPROVALS

      1. 116. No review or appeal of tribunal approvals

7. PART 5 PENALTIES

   1. CHAPTER 1 OVERVIEW

      1. 117. Overview of Part

      2. 117A. Interpretation and application of this Part in relation to the visitor levy

   2. CHAPTER 2 PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS

      1. Penalty for failure to make devolved tax return

         1. 118. Penalty for failure to make devolved tax return on or before filing date

         2. 118A. Penalties for multiple failures to make tax returns in respect of landfill disposals tax

         3. 119. Penalty for failure to make tax devolved return within 6 months from filing date

         4. 120. Penalty for failure to make devolved tax return within 12 months from filing date

         5. Penalty points and penalties for failures to make visitor levy returns

            1. 120A. Penalty point for failure to make visitor levy return on or before filing date

            2. 120B. Financial penalty where penalty points have been awarded

            3. 120C. Expiry of penalty points

            4. 120D. Changing frequency of filing of returns when provider has penalty point

            5. 120E. Financial penalty for failure to make visitor levy return within 6 months from filing date

            6. 120F. Financial penalty for failure to make visitor levy return within 12 months from filing date

            7. 120G. Penalty points and penalties: persons that have ceased to be a VAP

            8. 120H. Penalty points: partnerships and other unincorporated bodies

         6. 121. Reduction in penalty for failure to make tax return: disclosure

      2. Penalty for failure to pay tax

         1. 122. Penalty for failure to pay tax on time

         2. 122ZA. Penalty for multiple failures to pay landfill disposals tax on time

         3. 122A. Further penalties for continuing failure to pay devolved tax

         4. 122B. Further penalties for continuing failure to pay visitor levy

         5. 123. Suspension of penalty for failure to pay tax during currency of agreement for deferred payment

      3. Penalty for failure to pay amount payable in respect of tax credit

         1. 123A. Penalty for failure to pay amount payable in respect of tax credit on time

      4. Penalties under Chapter 2: general

         1. 124. Interaction of penalties

         2. 125. Special reduction in penalty under Chapter 2

         3. 126. Reasonable excuse for failure to make tax return or pay tax or amount payable in respect of tax credit

         4. 127. Assessment of penalties under Chapter 2

         5. 128. Time limit for assessment of penalties under Chapter 2

   3. CHAPTER 3 PENALTIES FOR INACCURACIES

      1. Penalties for inaccuracies in documents

         1. 129. Penalty for inaccuracy in document given to WRA

         2. 130. Amount of penalty for inaccuracy in document given to WRA

         3. 131. Suspension of penalty for careless inaccuracy

         4. 132. Penalty for deliberate inaccuracy in document given to WRA by another person

      2. Penalty for failure to notify under-assessment etc.

         1. 133. Penalty for failure to notify under-assessment or under-determination

      3. Potential lost revenue

         1. 134. Meaning of “potential lost revenue”

         2. 135. Potential lost revenue: normal rule

         3. 136. Potential lost revenue: multiple errors

         4. 137. Potential lost revenue: losses

         5. 138. Potential lost revenue: delayed tax

      4. Penalties under Chapter 3: general

         1. 139. Reduction in penalty under Chapter 3 for disclosure

         2. 140. Special reduction in penalty under Chapter 3

         3. 141. Assessment of penalties under Chapter 3

      5. Interpretation

         1. 142. Interpretation of Chapter 3

   4. CHAPTER 4 PENALTIES RELATING TO RECORD-KEEPING AND REIMBURSEMENT ARRANGEMENTS

      1. Penalty for failure to keep and preserve records in connection with tax returns or claims

         1. 143. Penalty for failure to keep and preserve records

         2. 144. Reasonable excuse for failure to keep and preserve records

         3. 145. Assessment of penalties under section 143

   5. CHAPTER 5 PENALTIES RELATING TO INVESTIGATIONS

      1. Penalties for failure to comply or obstruction

         1. 146. Penalty for failure to comply with information notice or obstruction

         2. 147. Daily default penalty for failure to comply with information notice or obstruction

         3. 148. Effect of extension of time limit for compliance

         4. 149. Reasonable excuse for failure to comply or obstruction

      2. Further penalties for continuing failure to comply or obstruction

         1. 150. Increased daily default penalty for failure to comply with information notice

         2. 151. Tax-related penalty for failure to comply with information notice or obstruction

      3. Penalty for inaccurate information or documents

         1. 152. Penalty for inaccurate information or documents

      4. Penalties under Chapter 5: general

         1. 153. Assessment of penalties under Chapter 5

   6. CHAPTER 6 PAYMENT OF PENALTIES

      1. 154. Payment of penalties

      2. 154A. Liability of personal representatives

   7. CHAPTER 7 SUPPLEMENTARY

      1. 155. Double jeopardy

      2. 156. Power to make regulations about penalties

8. PART 6 INTEREST

   1. CHAPTER 1 INTEREST ON AMOUNTS PAYABLE TO WRA

      1. ...

         1. 157. Late payment interest on WRA-collected taxes

         2. 157A. Late payment interest on penalties

         3. 157B. Late payment interest on amounts payable in respect of tax credit

         4. 158. Late payment interest: supplementary

      2. ...

         1. 159. Late payment interest start date: amendments to assessments etc.

         2. 160. Late payment interest start date: death of taxpayer

   2. CHAPTER 2 INTEREST ON AMOUNTS PAYABLE BY WRA

      1. Repayment interest

         1. 161. Repayment interest on amounts payable by WRA

         2. 162. Repayment interest: supplementary

   3. CHAPTER 3 RATES OF INTEREST

      1. 163. Rates of late payment interest and repayment interest

9. PART 7 PAYMENT AND ENFORCEMENT

   1. Payment

      1. 164. Meaning of “relevant amount”

      2. 165. Relevant amounts payable to WRA

      3. 166. Receipts for payment

      4. 167. Fees for payment

   2. Certification of debt

      1. 168. Certificates of debt

   3. Recovery

      1. 169. Proceedings in magistrates' court

      2. 170. Enforcement by taking control of goods

10. PART 8 REVIEWS AND APPEALS

    1. CHAPTER 1 INTRODUCTORY

       1. Overview

          1. 171. Overview of Part

       2. Appealable decisions

          1. 172. Appealable decisions

    2. CHAPTER 2 REVIEWS

       1. 173. Requesting a review

       2. 174. Time limit for requesting a review

       3. 175. Late request for review

       4. 176. Carrying out a review

       5. 177. Effect of conclusions of review

    3. CHAPTER 3 APPEALS

       1. 178. Making an appeal

       2. 179. Time limit for making an appeal

       3. 180. Making a late appeal

       4. 181. Determining an appeal

    4. CHAPTER 3A PAYMENT AND RECOVERY OF WRA-collected TAX ETC SUBJECT TO REVIEW OR APPEAL

       1. 181A. Review or appeal not to affect requirement to pay

       2. 181B. Postponement requests

       3. 181C. Time limit for making a postponement request

       4. 181D. Late postponement request

       5. 181E. Application for tribunal review of decision on a postponement request

       6. 181F. Variation after postponement request granted

       7. 181G. Effect of postponement

       8. 181H. Postponement requests relating to further appeals

       9. 181I. No further appeal or review of tribunal decisions relating to postponement requests

       10. 181J. Application of this Chapter to amounts payable in respect of tax credit

    5. CHAPTER 4 MISCELLANEOUS AND SUPPLEMENTARY

       1. Consequences of reviews and appeals

          1. 182. Payment of penalties in the event of a review or appeal

          2. 183. Disposal of reviews and appeals in respect of information notices

          3. 183A. Suspension of repayment pending further appeal

       2. Settlement agreements

          1. 184. Settling disputes by agreement

11. PART 9 INVESTIGATION OF CRIMINAL OFFENCES

    1. 185. Powers to investigate criminal offences

    2. 186. Proceeds of crime

    3. 187. Regulation of investigatory powers

12. PART 10 FINAL PROVISIONS

    1. 187A. Crown application for the purposes of Land Transaction Tax

    2. 187B. Crown application for the purposes of the visitor levy

    3. 188. Power to make consequential etc. provision

    4. 189. Regulations

    5. 190. Issue of notices by WRA

    6. 191. Giving notices and other documents to WRA

    7. 192. Interpretation

    8. 193. Index of defined expressions

    9. 194. Coming into force

    10. 195. Short title