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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Section 21

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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 21. Help about Changes to Legislation

21Court proceedingsE+W

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(1)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).

Commencement Information

I1S. 21(1) in force at 18.10.2017 by S.I. 2017/954, art. 2

I2S. 21(2) in force at 1.4.2018 by S.I. 2018/33, art. 3

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