The Tax Collection and Management (Administration) (Wales) Regulations 2017

1. Introductory Text

2. PART 1 General

   1. 1. Title and commencement

   2. 2. Interpretation

3. PART 2 WRA

   1. 3. Delegation of functions

   2. 4. Specification of planning period

4. PART 3 Rates of interest

   1. 5. Meaning of “Bank of England rate”

   2. 6. Late payment interest rate

   3. 7. Repayment interest rate

5. PART 4 Resolution of disputes as to whether a document is subject to legal professional privilege

   1. 8. Application of this Part

   2. 9. Requirement to provide information and produce documents not in dispute

   3. 10. Procedure where information notice given in correspondence is in dispute

   4. 11. Procedure where information notice given during inspection of premises is in dispute

   5. 12. Compliance with information notice

   6. 13. Finding of the tribunal

   7. 14. Resolution of disputes by agreement

6. Signature

7. Explanatory Note