Tax Collection and Management (Wales) Act 2016 (2016 anaw 6)

Section Tax Collection and Management (Wales) Act 2016 (2016 anaw 6)

Tax Collection and Management (Wales) Act 2016 (2016 anaw 6) | Legislation

An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.

Part 1 Overview

1 Overview of Act

Part 2 The Welsh Revenue Authority

Establishment and status of the Welsh Revenue Authority

2 The Welsh Revenue Authority

Membership

3 Membership

4 Disqualification for appointment as non-executive member

5 Terms of non-executive membership

6 Appointment of elected executive member

7 Removal of members etc

Committees and staff

8 Committees and sub-committees

9 Chief executive and other staff

Procedure and validity

10 Procedure

11 Validity of proceedings and acts

Functions

12 Main functions

13 Internal authorisation to carry out functions

14 Delegation of functions

15 General directions

Information

16 Use of information by WRA and delegates

17 Confidentiality of protected taxpayer information

18 Permitted disclosures

19 Declaration of confidentiality

20 Offence of wrongful disclosure of protected taxpayer information

Court proceedings and evidence

21 Court proceedings

22 Evidence

Money

23 Funding

24 Rewards

25 Payments of receipts into Welsh Consolidated Fund

Charter of standards and values

26 Charter of standards and values

Corporate plans, annual reports, accounts etc

27 Corporate plan

28 Annual report

29 Accounts

30 Tax Statement

31 Audit

32 Examination into use of resources

33 Accounting officer

Consequential amendments

34 Welsh public records

35 Public Services Ombudsman

36 Auditor

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