Tax Collection and Management (Wales) Act 2016 (2016 anaw 6)
The Tax Collection and Management (Wales) Act 2016 establishes a framework for the collection and management of devolved taxes in Wales. It creates the Welsh Revenue Authority (WRA), tasked with tax collection, compliance, and enforcement. The Act sets out taxpayer rights and obligations, ensuring clarity and fairness in the tax system. Key provisions include powers for tax inspection and investigation, measures for dispute resolution, and mechanisms for information exchange with other tax authorities. The legislation supports Wales' fiscal autonomy and aids in efficient public revenue management, crucial for funding public services.
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