http://www.legislation.gov.uk/anaw/2016/6/part/7/2017-10-18Tax 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 Participation2017-10-18 PART 7 PAYMENT AND ENFORCEMENT<Emphasis>Payment</Emphasis>Meaning of “relevant amount”164In this Part, “relevant amount” means—adevolved tax;binterest on devolved tax;ca penalty relating to devolved tax;dinterest on a penalty relating to devolved tax.Relevant amounts payable to WRA165Any relevant amount that becomes payable (whether under an enactment or contract settlement) is payable to WRA.Receipts for payment166When a relevant amount is paid to WRA, WRA must give a receipt if requested to do so.Fees for payment1671The Welsh Ministers may by regulations provide that a person who pays a relevant amount to WRA using a method of payment prescribed by the regulations must also pay a fee prescribed by, or determined in accordance with, the regulations.2Regulations under this section may make provision about the time and manner in which the fee must be paid.<Emphasis>Certification of debt</Emphasis>Certificates of debt1681A certificate of WRA that a relevant amount has not been paid to WRA is sufficient evidence that the amount is unpaid unless the contrary is proved.2A document purporting to be such a certificate is to be treated as if it were such a certificate unless the contrary is proved.<Emphasis>Recovery</Emphasis>Proceedings in magistrates' court1691Where a relevant amount is payable by a person and it does not exceed £2,000, it is recoverable summarily as a civil debt.2All or any of the amounts recoverable under this section that are payable by any one person may be included in the same complaint, summons or other document required to be laid before or issued by a justice of the peace.3Each such document is to be treated, in respect of each amount, as a separate document and its invalidity as respects one amount does not affect its validity in respect of any other amount.4Where a relevant amount consists of devolved tax or a penalty, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the devolved tax or penalty was required to be paid.5Where a relevant amount consists of interest on devolved tax or on a penalty, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the devolved tax or penalty was required to be paid.6The Welsh Ministers may by regulations increase the amount specified in subsection (1).Enforcement by taking control of goods1701If a person does not pay WRA a relevant amount which is payable by the person, WRA may use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (c. 15) (taking control of goods) to recover that amount.2In section 63(3) of that Act (enforcement agents), after paragraph (b) insert—baa person authorised to use the procedure in Schedule 12 by the Welsh Revenue Authority (or by a person to whom the Welsh Revenue Authority has delegated the function of authorising the use of the procedure);.S. 167 in force at 18.10.2017 by S.I. 2017/954, art. 2
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6" NumberOfProvisions="200" RestrictEndDate="2017-11-29" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2017-10-18" RestrictExtent="E+W">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/anaw/2016/6/part/7/2017-10-18</dc:identifier>
<dc:title>Tax Collection and Management (Wales) Act 2016</dc:title>
<dc:description>An 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.</dc:description>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-08-13</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2017-10-18</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/anaw/2016/6/part/7/2017-10-18/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/anaw/2016/6/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/anaw/2016/6/part/7/notes" title="Explanatory Notes"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/anaw/2016/6/notes/contents" title="Explanatory Notes Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/anaw/2016/6/2017-10-18" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/anaw/2016/6/introduction/2017-10-18" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/anaw/2016/6/body/2017-10-18" title="body"/>
<atom:link rel="alternate" hreflang="cy" href="http://www.legislation.gov.uk/anaw/2016/6/part/7/2017-10-18/welsh"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="cy" href="http://www.legislation.gov.uk/anaw/2016/6/contents/2017-10-18/welsh" title="Table of Contents"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/anaw/2016/6/part/7/2017-10-18/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/anaw/2016/6/part/7/2017-10-18/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/anaw/2016/6/part/7/2017-10-18/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/anaw/2016/6/part/7/2017-10-18/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/anaw/2016/6/part/7/2017-10-18/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/anaw/2016/6/part/7/2017-10-18/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/anaw/2016/6/part/7/2017-10-18/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/anaw/2016/6/contents/2017-10-18" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/anaw/2016/6/part/7/2018-01-25" title="2018-01-25" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/7/enacted" title="enacted" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/7/enacted/welsh" title="enacted" hreflang="cy"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/7/2018-01-25" title="2018-01-25" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/7/2018-04-01" title="2018-04-01" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/7" title="current" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/7/2018-01-25/welsh" title="2018-01-25" hreflang="cy"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/7/2018-04-01/welsh" title="2018-04-01" hreflang="cy"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/7/welsh" title="current" hreflang="cy"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/anaw/2016/6/2017-10-18" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/anaw/2016/6/part/6/2017-10-18" title="Part; Part 6"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/anaw/2016/6/part/6/2017-10-18" title="Part; Part 6"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/2017-10-18" title="Part; Part 8"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/2017-10-18" title="Part; Part 8"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="WelshNationalAssemblyAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2016"/>
<ukm:Number Value="6"/>
<ukm:EnactmentDate Date="2016-04-25"/>
<ukm:ISBN Value="9780348112993"/>
</ukm:PrimaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/part/7/notes" DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/part/7/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anawen_20160006_we.pdf" Date="2016-04-28" Title="Explanatory Note" Size="2008415" Language="Welsh"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anawen_20160006_mi.pdf" Date="2016-04-28" Title="Explanatory Note" Size="7453078" Language="Mixed"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anawen_20160006_en.pdf" Date="2016-04-28" Title="Explanatory Note" Size="1965172"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anaw_20160006_we.pdf" Date="2016-04-27" Size="980331" Language="Welsh"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anaw_20160006_mi.pdf" Date="2016-04-27" Size="3537786" Language="Mixed"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anaw_20160006_en.pdf" Date="2016-04-27" Size="1004554"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="200"/>
<ukm:BodyParagraphs Value="200"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/body/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/body" NumberOfProvisions="200" RestrictStartDate="2017-10-18">
<Part DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/part/7/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/part/7" NumberOfProvisions="7" RestrictEndDate="2018-01-25" id="part-7" RestrictStartDate="2017-10-18">
<Number>
<Strong>PART 7</Strong>
</Number>
<Title>PAYMENT AND ENFORCEMENT</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/part/7/crossheading/payment/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/part/7/crossheading/payment" NumberOfProvisions="4" RestrictEndDate="2018-01-25" id="part-7-crossheading-payment" RestrictStartDate="2017-10-18">
<Title>
<Emphasis>Payment</Emphasis>
</Title>
<P1group RestrictEndDate="2018-04-01" RestrictStartDate="2018-01-25" Match="false">
<Title>Meaning of “relevant amount”</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/164/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/164" id="section-164">
<Pnumber PuncAfter="">164</Pnumber>
<P1para>
<Text>
In this Part, “
<Term id="term-relevant-amount">relevant amount</Term>
” means—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/164/a/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/164/a" id="section-164-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>devolved tax;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/164/b/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/164/b" id="section-164-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>interest on devolved tax;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/164/c/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/164/c" id="section-164-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>a penalty relating to devolved tax;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/164/d/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/164/d" id="section-164-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>interest on a penalty relating to devolved tax.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-01-25" Match="false">
<Title>Relevant amounts payable to WRA</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/165/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/165" id="section-165">
<Pnumber PuncAfter="">165</Pnumber>
<P1para>
<Text>Any relevant amount that becomes payable (whether under an enactment or contract settlement) is payable to WRA.</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-01-25" Match="false">
<Title>Receipts for payment</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/166/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/166" id="section-166">
<Pnumber PuncAfter="">166</Pnumber>
<P1para>
<Text>When a relevant amount is paid to WRA, WRA must give a receipt if requested to do so.</Text>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="2017-10-18">
<Title>Fees for payment</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/167/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/167" id="section-167">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-89be8a4700f581feade909ddc3873617"/>
167
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/167/1/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/167/1" id="section-167-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Welsh Ministers may by regulations provide that a person who pays a relevant amount to WRA using a method of payment prescribed by the regulations must also pay a fee prescribed by, or determined in accordance with, the regulations.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/167/2/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/167/2" id="section-167-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Regulations under this section may make provision about the time and manner in which the fee must be paid.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/part/7/crossheading/certification-of-debt/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/part/7/crossheading/certification-of-debt" NumberOfProvisions="1" RestrictStartDate="2018-01-25" id="part-7-crossheading-certification-of-debt" Match="false">
<Title>
<Emphasis>Certification of debt</Emphasis>
</Title>
<P1group RestrictStartDate="2018-01-25" Match="false">
<Title>Certificates of debt</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/168/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/168" id="section-168">
<Pnumber PuncAfter="">168</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/168/1/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/168/1" id="section-168-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A certificate of WRA that a relevant amount has not been paid to WRA is sufficient evidence that the amount is unpaid unless the contrary is proved.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/168/2/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/168/2" id="section-168-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>A document purporting to be such a certificate is to be treated as if it were such a certificate unless the contrary is proved.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/part/7/crossheading/recovery/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/part/7/crossheading/recovery" NumberOfProvisions="2" RestrictEndDate="2018-04-01" RestrictStartDate="2018-01-25" id="part-7-crossheading-recovery" Match="false">
<Title>
<Emphasis>Recovery</Emphasis>
</Title>
<P1group RestrictEndDate="2018-04-01" RestrictStartDate="2018-01-25" ConfersPower="true" Match="false">
<Title>Proceedings in magistrates' court</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/169/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/169" id="section-169">
<Pnumber PuncAfter="">169</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/169/1/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/169/1" id="section-169-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Where a relevant amount is payable by a person and it does not exceed £2,000, it is recoverable summarily as a civil debt.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/169/2/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/169/2" id="section-169-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>All or any of the amounts recoverable under this section that are payable by any one person may be included in the same complaint, summons or other document required to be laid before or issued by a justice of the peace.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/169/3/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/169/3" id="section-169-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Each such document is to be treated, in respect of each amount, as a separate document and its invalidity as respects one amount does not affect its validity in respect of any other amount.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/169/4/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/169/4" id="section-169-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where a relevant amount consists of devolved tax or a penalty, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the devolved tax or penalty was required to be paid.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/169/5/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/169/5" id="section-169-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Where a relevant amount consists of interest on devolved tax or on a penalty, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the devolved tax or penalty was required to be paid.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/169/6/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/169/6" id="section-169-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>The Welsh Ministers may by regulations increase the amount specified in subsection (1).</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-01-25" Match="false">
<Title>Enforcement by taking control of goods</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/170/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/170" id="section-170">
<Pnumber PuncAfter="">170</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/170/1/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/170/1" id="section-170-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>If a person does not pay WRA a relevant amount which is payable by the person, WRA may use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (c. 15) (taking control of goods) to recover that amount.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/170/2/2017-10-18" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/170/2" id="section-170-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In section 63(3) of that Act (enforcement agents), after paragraph (b) insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P3>
<Pnumber>ba</Pnumber>
<P3para>
<Text>a person authorised to use the procedure in Schedule 12 by the Welsh Revenue Authority (or by a person to whom the Welsh Revenue Authority has delegated the function of authorising the use of the procedure);</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>.</AppendText>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-89be8a4700f581feade909ddc3873617" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="section-167" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/167" id="cto1jowr2-00304">S. 167</CitationSubRef>
in force at 18.10.2017 by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2017/954" Class="WelshStatutoryInstrument" Year="2017" Number="954" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 1) Order 2017" id="cto1jowr2-00305">S.I. 2017/954</Citation>
,
<CitationSubRef SectionRef="article-2" URI="http://www.legislation.gov.uk/id/wsi/2017/954/article/2" CitationRef="cto1jowr2-00305" Operative="true" id="cto1jowr2-00306">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>