This Order is the first commencement order made by the Welsh Ministers under the Tax Collection and Management (Wales) Act 2016 (“the Act”).

Article 2 of this Order brings certain provisions of the Act into force on 18 October 2017. These provisions establish the Welsh Revenue Authority as a corporate body and allow work to be carried out to prepare for the collection and management of devolved taxes. They also give the Welsh Ministers certain powers to make regulations.