http://www.legislation.gov.uk/anaw/2016/6/part/2/crossheading/court-proceedings-and-evidence/enactedTax Collection and Management (Wales) Act 2016enKing's Printer of Acts of Parliament2017-05-30PART 2THE WELSH REVENUE AUTHORITYCourt proceedings and evidence
21Court proceedings1

WRA may institute criminal and civil proceedings in England and Wales.

2

An individual authorised to conduct criminal or civil proceedings in magistrates’ courts in England and Wales—

a

by WRA, or

b

by a person to whom WRA has delegated the function of authorising the conduct of such proceedings,

is entitled to do so even though not an authorised person for the purposes of the Legal Services Act 2007 (c. 29).

22Evidence1

A document that purports to have been issued or signed by or with the authority of WRA⁠—

a

is to be treated as having been so issued or signed unless the contrary is proved, and

b

is admissible in any legal proceedings.

2

A document that purports to have been issued by WRA and which certifies any of the matters specified in subsection (3) is sufficient evidence of that fact unless the contrary is proved.

3

The matters are—

a

that a specified person was appointed as a member of WRA on a specified date;

b

that a specified person was appointed as a member of WRA’s staff on a specified date;

c

that at a specified time or for a specified purpose (or both) a specified member of WRA was authorised to exercise a function of WRA;

d

that at a specified time or for a specified purpose (or both) a specified committee of WRA or a specified sub-committee of such a committee was authorised to exercise a function of WRA;

e

that at a specified time or for a specified purpose (or both)—

i

a specified member of WRA’s staff, or

ii

a member of WRA’s staff of a specified description,

was authorised to exercise a function of WRA;

f

that at a specified time or for a specified purpose (or both) a function of WRA was delegated to another specified person.

4

A document that purports to have been issued by or with the authority of WRA and which certifies—

a

that a tax return required to be made to WRA has not been made, or

b

that a notice required to be given to WRA has not been given,

is sufficient evidence of that fact unless the contrary is proved.

5

A copy of a document issued or acquired by WRA (or on its behalf) that is certified by WRA (or on its behalf) to be an accurate copy is admissible in any legal proceedings to the same extent as the document itself and is sufficient evidence of that document unless the contrary is proved.

6

See section 168 (certificates of debt) for provision about the certification of debt.

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<heading>THE WELSH REVENUE AUTHORITY</heading>
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<heading>Court proceedings and evidence</heading>
<section eId="section-21">
<num>21</num>
<heading>Court proceedings</heading>
<subsection eId="section-21-1">
<num>1</num>
<content>
<p>
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
may institute criminal and civil proceedings in England and Wales.
</p>
</content>
</subsection>
<subsection eId="section-21-2">
<num>2</num>
<intro>
<p>An individual authorised to conduct criminal or civil proceedings in magistrates’ courts in England and Wales—</p>
</intro>
<paragraph eId="section-21-2-a">
<num>a</num>
<content>
<p>
by
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
, or
</p>
</content>
</paragraph>
<paragraph eId="section-21-2-b">
<num>b</num>
<content>
<p>
by a person to whom
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
has delegated the function of authorising the conduct of such proceedings,
</p>
</content>
</paragraph>
<wrapUp>
<p>
is entitled to do so even though not an authorised person for the purposes of the
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/29">Legal Services Act 2007 (c. 29)</ref>
.
</p>
</wrapUp>
</subsection>
</section>
<section eId="section-22">
<num>22</num>
<heading>Evidence</heading>
<subsection eId="section-22-1">
<num>1</num>
<intro>
<p>
A document that purports to have been issued or signed by or with the authority of
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
⁠—
</p>
</intro>
<paragraph eId="section-22-1-a">
<num>a</num>
<content>
<p>is to be treated as having been so issued or signed unless the contrary is proved, and</p>
</content>
</paragraph>
<paragraph eId="section-22-1-b">
<num>b</num>
<content>
<p>is admissible in any legal proceedings.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-22-2">
<num>2</num>
<content>
<p>
A document that purports to have been issued by
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
and which certifies any of the matters specified in subsection (3) is sufficient evidence of that fact unless the contrary is proved.
</p>
</content>
</subsection>
<subsection eId="section-22-3">
<num>3</num>
<intro>
<p>The matters are—</p>
</intro>
<paragraph eId="section-22-3-a">
<num>a</num>
<content>
<p>
that a specified person was appointed as a member of
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
on a specified date;
</p>
</content>
</paragraph>
<paragraph eId="section-22-3-b">
<num>b</num>
<content>
<p>
that a specified person was appointed as a member of
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
’s staff on a specified date;
</p>
</content>
</paragraph>
<paragraph eId="section-22-3-c">
<num>c</num>
<content>
<p>
that at a specified time or for a specified purpose (or both) a specified member of
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
was authorised to exercise a function of
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
;
</p>
</content>
</paragraph>
<paragraph eId="section-22-3-d">
<num>d</num>
<content>
<p>
that at a specified time or for a specified purpose (or both) a specified committee of
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
or a specified sub-committee of such a committee was authorised to exercise a function of
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
;
</p>
</content>
</paragraph>
<paragraph eId="section-22-3-e">
<num>e</num>
<intro>
<p>that at a specified time or for a specified purpose (or both)—</p>
</intro>
<subparagraph eId="section-22-3-e-i">
<num>i</num>
<content>
<p>
a specified member of
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
’s staff, or
</p>
</content>
</subparagraph>
<subparagraph eId="section-22-3-e-ii">
<num>ii</num>
<content>
<p>
a member of
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
’s staff of a specified description,
</p>
</content>
</subparagraph>
<wrapUp>
<p>
was authorised to exercise a function of
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
;
</p>
</wrapUp>
</paragraph>
<paragraph eId="section-22-3-f">
<num>f</num>
<content>
<p>
that at a specified time or for a specified purpose (or both) a function of
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
was delegated to another specified person.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-22-4">
<num>4</num>
<intro>
<p>
A document that purports to have been issued by or with the authority of
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
and which certifies—
</p>
</intro>
<paragraph eId="section-22-4-a">
<num>a</num>
<content>
<p>
that a tax return required to be made to
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
has not been made, or
</p>
</content>
</paragraph>
<paragraph eId="section-22-4-b">
<num>b</num>
<content>
<p>
that a notice required to be given to
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
has not been given,
</p>
</content>
</paragraph>
<wrapUp>
<p>is sufficient evidence of that fact unless the contrary is proved.</p>
</wrapUp>
</subsection>
<subsection eId="section-22-5">
<num>5</num>
<content>
<p>
A copy of a document issued or acquired by
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
(or on its behalf) that is certified by
<abbr title="Welsh Revenue Authority" xml:lang="">WRA</abbr>
(or on its behalf) to be an accurate copy is admissible in any legal proceedings to the same extent as the document itself and is sufficient evidence of that document unless the contrary is proved.
</p>
</content>
</subsection>
<subsection eId="section-22-6">
<num>6</num>
<content>
<p>See section 168 (certificates of debt) for provision about the certification of debt.</p>
</content>
</subsection>
</section>
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