http://www.legislation.gov.uk/anaw/2016/6/part/1Tax Collection and Management (Wales) Act 2016An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.texttext/xmlenStatute Law Database2024-08-13Expert Participation2024-07-12 PART 1OVERVIEWOverview of Act1This Act is arranged as follows—aPart 2 establishes the Welsh Revenue Authority and makes provision about its organisation and main functions;bPart 3 makes provision about the assessment of devolved taxes;baPart 3A makes provision about counteracting avoidance arrangements in relation to devolved taxes;cPart 4 makes provision about the Welsh Revenue Authority's investigatory powers, including provision about notices requiring information and the inspection of premises;dPart 5 makes provision for and in connection with the imposition of penalties in relation to devolved taxes;ePart 6 makes provision for interest to be payable on late payments to the Welsh Revenue Authority and on repayments by the Welsh Revenue Authority;fPart 7 makes provision about payments to the Welsh Revenue Authority and the recovery of unpaid amounts;gPart 8 makes provision for and in connection with reviews of and appeals against decisions of the Welsh Revenue Authority;hPart 9 confers powers to make subordinate legislation about the investigation of criminal offences relating to devolved taxes;iPart 10 contains provision that applies generally for the purposes of this Act.S. 1(ba) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 2; S.I. 2018/34, art. 3
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<Text>This Act is arranged as follows—</Text>
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<Text>Part 2 establishes the Welsh Revenue Authority and makes provision about its organisation and main functions;</Text>
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<Text>Part 3 makes provision about the assessment of devolved taxes;</Text>
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<Addition ChangeId="key-794da4641cea6c9acdc8d1c8353288b5-1529485909860" CommentaryRef="key-794da4641cea6c9acdc8d1c8353288b5">Part 3A makes provision about counteracting avoidance arrangements in relation to devolved taxes;</Addition>
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<Text>Part 4 makes provision about the Welsh Revenue Authority's investigatory powers, including provision about notices requiring information and the inspection of premises;</Text>
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<Text>Part 5 makes provision for and in connection with the imposition of penalties in relation to devolved taxes;</Text>
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<Text>Part 6 makes provision for interest to be payable on late payments to the Welsh Revenue Authority and on repayments by the Welsh Revenue Authority;</Text>
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<Text>Part 7 makes provision about payments to the Welsh Revenue Authority and the recovery of unpaid amounts;</Text>
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<Text>Part 8 makes provision for and in connection with reviews of and appeals against decisions of the Welsh Revenue Authority;</Text>
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<Pnumber>h</Pnumber>
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<Text>Part 9 confers powers to make subordinate legislation about the investigation of criminal offences relating to devolved taxes;</Text>
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<Text>Part 10 contains provision that applies generally for the purposes of this Act.</Text>
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<CitationSubRef id="c097m7ds3-00006" SectionRef="section-1-ba" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/1/ba">S. 1(ba)</CitationSubRef>
inserted (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2017/1" id="c097m7ds3-00007" Class="WelshNationalAssemblyAct" Year="2017" Number="1" Title="Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</Citation>
,
<CitationSubRef id="c097m7ds3-00008" CitationRef="c097m7ds3-00007" SectionRef="section-81-2" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</CitationSubRef>
<CitationSubRef id="c097m7ds3-00009" CitationRef="c097m7ds3-00007" SectionRef="section-81-3" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</CitationSubRef>
,
<CitationSubRef id="c097m7ds3-00010" CitationRef="c097m7ds3-00007" SectionRef="schedule-23-paragraph-2" URI="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/2" Operative="true">Sch. 23 para. 2</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/34" id="c097m7ds3-00011" Class="WelshStatutoryInstrument" Year="2018" Number="34" Title="The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018">S.I. 2018/34</Citation>
,
<CitationSubRef id="c097m7ds3-00012" CitationRef="c097m7ds3-00011" SectionRef="article-3" URI="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</CitationSubRef>
</Text>
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