The Tax Collection and Management (Wales) Act 2016 (Consequential and Supplemental Provisions) Regulations 2018

Made26 February 2018

Laid before the National Assembly for Wales5 March 2018

Coming into force1 April 2018

The Welsh Ministers make the following Regulations in exercise of the power conferred on them by section 188 of the Tax Collection and Management (Wales) Act 20161.

Title and commencementI21

1

The title of these Regulations is the Tax Collection and Management (Wales) Act 2016 (Consequential and Supplemental Provisions) Regulations 2018.

2

These Regulations come into force on 1 April 2018.

Amendment of the Public Contracts Regulations 2015I12

In Schedule 1 to the Public Contracts Regulations 20152 (central government authorities), after “Welsh NHS Bodies” insert—

The Welsh Revenue Authority

Amendment of the Equality Act 2010I33

In Part 2 of Schedule 19 to the Equality Act 20103 (public authorities: relevant Welsh authorities), under the heading “other public authorities”, before “The Auditor General for Wales or Archwilydd Cyffredinol Cymru.” insert—

The Welsh Revenue Authority or Awdurdod Cyllid Cymru.

Amendment of the National Assembly for Wales (Disqualification) Order 2015I44

In the Schedule to the National Assembly for Wales (Disqualification) Order 20154 (offices disqualifying holders from membership of the National Assembly for Wales), insert the following entry at the appropriate place in the table—

Welsh Revenue Authority
Chairperson and members appointed under section 3(1)(b) of the Tax Collection and Management (Wales) Act 2016

Amendment of the Proceeds of Crime Act 2002I55

The Proceeds of Crime Act 20025 is amended as follows—

a

in section 47A(2)6 (sections 47B to 47S: meaning of “appropriate officer”), after “Secretary of State” insert “or the Welsh Ministers”;

b

in section 47G(3)(c) (appropriate approval), after “Secretary of State” insert “or the Welsh Ministers”;

c

in section 68(3)(c) (applications and appeals), after “Secretary of State” insert “or the Welsh Ministers”;

d

in section 290(4)(c)7 (prior approval), after “Secretary of State” insert “or the Welsh Ministers”;

e

in section 303A(1)8 (financial investigators), after “Secretary of State” insert “or the Welsh Ministers”;

f

in section 352(7)9 (search and seizure warrants), after “Secretary of State” insert “or the Welsh Ministers”;

g

in section 353(11)10 (requirements where production order not available), after “Secretary of State” insert “or the Welsh Ministers”;

h

in section 378(2)(d) (senior appropriate officers in a confiscation investigation), after “Secretary of State” insert “or the Welsh Ministers”;

i

in section 378(3AA)(b)11 (senior appropriate officers in a detained cash investigation), after “Secretary of State” insert “or the Welsh Ministers”;

j

in section 378(3B)12 (appropriate officers in a detained cash investigation), after “Secretary of State” insert “or the Welsh Ministers”; and

k

in section 378(6)(c) (senior appropriate officers in a money laundering investigation), after “Secretary of State” insert “or the Welsh Ministers”.

Mark DrakefordCabinet Secretary for Finance, one of the Welsh Ministers26 February 2018

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations are made under section 188 of the Tax Collection and Management (Wales) Act 2016 (“the Act”).

Regulation 2 amends Schedule 1 to the Public Contracts Regulations 2015 to provide that the Welsh Revenue Authority (“WRA”) is to be treated as a “central government authority” for the purposes of those Regulations.

Regulation 3 amends Schedule 19 to the Equality Act 2010 to provide that WRA is to be treated as a “relevant Welsh authority” for the purposes of that Act.

Regulation 4 amends the National Assembly for Wales (Disqualification) Order 2015 to provide that the chairperson and non-executive members of WRA are disqualified from becoming members of the National Assembly for Wales.

Regulation 5 amends the Proceeds of Crime Act 2002 in order to make supplemental provision in connection with section 186 (proceeds of crime) of the Act.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with these Regulations.