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The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018

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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Provisions coming into force on 25 January 2018

2.  The following provisions of the Act come into force on 25 January 2018—

(a)section 25 (payments of receipts into Welsh Consolidated Fund);

(b)section 26 (Charter of standards and values);

(c)Part 4 (investigatory powers of WRA), except for sections 82 (overview of Part 4) and 101(3) and (4) (regulation making power in relation to protection for privileged communications);

(d)Chapter 5 of Part 5 (penalties relating to investigations);

(e)section 154 (payment of penalties);

(f)section 155 (double jeopardy);

(g)sections 160 to 162 (provision in relation to interest);

(h)Part 7 (payment and enforcement), except for section 167 (fees for payment);

(i)Part 8 (reviews and appeals), except for section 171 (overview of Part 8); and

(j)Part 9 (investigation of criminal offences).

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