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Tax Collection and Management (Wales) Act 2016
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Changes over time for: Section 18
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Changes to legislation:
Tax Collection and Management (Wales) Act 2016, Section 18 is up to date with all changes known to be in force on or before 29 October 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Section 18:
- Act power to amend conferred by 2025 asc 5 s. 26(2)(b)
- s. 12(2A) inserted by 2025 asc 5 Sch. 2 para. 2
- s. 18(1) word omitted by 2025 asc 5 Sch. 2 para. 4(a)
- s. 18(1)(k) inserted by 2025 asc 5 Sch. 2 para. 4(b)
- s. 172(2)(m)-(o) inserted by 2025 asc 5 s. 23(1)
- s. 178(5A) inserted by 2025 asc 5 s. 23(2)(b)
- s. 182(7)(c) and word inserted by 2025 asc 5 Sch. 2 para. 14(b)
- s. 183(3) inserted by 2025 asc 5 Sch. 2 para. 15(a)
- s. 187B heading words inserted by 2025 asc 5 Sch. 2 para. 16(c)
- s. 187B(1) words inserted by 2025 asc 5 Sch. 2 para. 16(a)
- s. 187B(2) words inserted by 2025 asc 5 Sch. 2 para. 16(b)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Act power to amend conferred by 2025 asc 5 s. 26(2)(b)
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 12(2A) inserted by 2025 asc 5 Sch. 2 para. 2
- s. 18(1)(k) inserted by 2025 asc 5 Sch. 2 para. 4(b)
- s. 172(2)(m)-(o) inserted by 2025 asc 5 s. 23(1)
- s. 178(5A) inserted by 2025 asc 5 s. 23(2)(b)
- s. 182(7)(c) and word inserted by 2025 asc 5 Sch. 2 para. 14(b)
- s. 183(3) inserted by 2025 asc 5 Sch. 2 para. 15(a)
- s. 187B heading words inserted by 2025 asc 5 Sch. 2 para. 16(c)
- s. 187B(1) words inserted by 2025 asc 5 Sch. 2 para. 16(a)
- s. 187B(2) words inserted by 2025 asc 5 Sch. 2 para. 16(b)
18Permitted disclosuresE+W
This section has no associated Explanatory Notes
(1)A disclosure of protected taxpayer information is permitted by this section if—
[F1(za)it is made for the purposes of WRA’s functions, other than the functions mentioned in section 12(2)(a) and (e), and (3),]
(a)it is made with the consent of each person to whom the information relates,
(b)it is made for the purpose of obtaining services in connection with a function of WRA,
(c)it is made for the purposes of a criminal investigation or criminal proceedings or for the purposes of the prevention or detection of crime,
(d)it is made to a body with responsibility for the regulation of a profession in connection with misconduct on the part of a member of the profession which relates to a function of WRA,
(e)it is made for the purposes of civil proceedings,
(f)it is made in pursuance of an order of a court or tribunal,
(g)it is made in accordance with an enactment requiring or permitting the disclosure, F2...
(h)it is made to WRA or to a person to whom WRA has delegated any of its functions for use in accordance with section 16[F3,]
[F4(i)it is made to Her Majesty’s Revenue and Customs in connection with a function of WRA or in connection with a function of Her Majesty’s Revenue and Customs, or
(j)it is made to Revenue Scotland in connection with a function of WRA or in connection with the collection and management of a devolved tax within the meaning of the Scotland Act 1998 (c. 46).]
(2)The Welsh Ministers may by regulations amend subsection (1).
Textual Amendments
F1S. 18(1)(za) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 24
F2Word in s. 18(1) omitted (29.11.2017) by virtue of The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163), regs. 1(2), 2(a)
F3S. 18(1)(h); punctuation mark substituted for full stop (29.11.2017) by The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163), regs. 1(2), 2(b)
F4S. 18(1)(i)(j) inserted (29.11.2017) by The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163), regs. 1(2), 2(c)
Commencement Information
I1S. 18 in force at 18.10.2017 by S.I. 2017/954, art. 2
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