Provisions coming into force on 18 October 20172.

The following provisions of the Act come into force on 18 October 2017—

  • section 2 (the Welsh Revenue Authority);

  • section 3 (membership);

  • section 4 (disqualification for appointment as non-executive member);

  • section 5 (terms of non-executive membership);

  • section 6 (appointment of elected executive member);

  • section 7 (removal of members etc.);

  • section 8 (committees and sub-committees);

  • section 9 (chief executive and other staff);

  • section 10 (procedure);

  • section 11 (validity of proceedings and acts);

  • section 12 (main functions);

  • section 13 (internal authorisation to carry out functions);

  • section 14 (delegation of functions);

  • section 15 (general directions);

  • section 16 (use of information by WRA and delegates);

  • section 17 (confidentiality of protected taxpayer information);

  • section 18 (permitted disclosures);

  • section 19 (declaration of confidentiality);

  • section 20 (offence of wrongful disclosure of protected taxpayer information);

  • section 21(1) (court proceedings);

  • section 22 (evidence);

  • section 23 (funding);

  • section 27 (corporate plan);

  • section 29 (accounts);

  • section 33 (accounting officer);

  • section 34 (Welsh public records);

  • section 35 (Public Services Ombudsman);

  • section 66 (unjustified enrichment: reimbursement arrangements);

  • section 69(3) and (4) (duty to keep and preserve records);

  • section 101(3) and (4) (protection for privileged communications between legal advisers and clients);

  • section 163 (rates of late payment interest and repayment interest); and

  • section 167 (fees for payment).