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Changes over time for: Section 26
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/04/2018.
Changes to legislation:
There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 26.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
26Charter of standards and valuesE+W
This section has no associated Explanatory Notes
(1)WRA must prepare a Charter.
(2)The Charter must include—
(a)standards of service, standards of behaviour and values which WRA is expected to adhere to when dealing with devolved taxpayers, their agents and other persons in the exercise of its functions, and
(b)standards of behaviour and values which WRA expects devolved taxpayers, their agents and other persons to adhere to when dealing with it.
(3)WRA must—
(a)publish the Charter,
(b)review the Charter—
(i)at least once in the period of 5 years beginning with the day on which the Charter is published, and
(ii)subsequently, at least once in the period of 5 years following a review, and
(c)revise the Charter when it considers it appropriate to do so and publish the revised Charter.
(4)Before publishing the Charter or a revised Charter WRA must consult such persons as it considers appropriate.
(5)WRA must lay the Charter and any revised Charter before the National Assembly for Wales.
(6)The first Charter must be published within 3 months of the coming into force of this section.
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