Tax Collection and Management (Wales) Act 2016
PART 1OVERVIEW
1Overview of Act
PART 2THE WELSH REVENUE AUTHORITY
Establishment and status of the Welsh Revenue Authority
2The Welsh Revenue Authority
Membership
3Membership
4Disqualification for appointment as non-executive member
5Terms of non-executive membership
6Appointment of elected executive member
7Removal of members etc.
Committees and staff
8Committees and sub-committees
9Chief executive and other staff
Procedure and validity
10Procedure
11Validity of proceedings and acts
Functions
12Main functions
13Internal authorisation to carry out functions
14Delegation of functions
15General directions
Information
16Use of information by WRA and delegates
17Confidentiality of protected taxpayer information
18Permitted disclosures
19Declaration of confidentiality
20Offence of wrongful disclosure of protected taxpayer information
Court proceedings and evidence
21Court proceedings
22Evidence
Money
23Funding
24Rewards
25Payments of receipts into Welsh Consolidated Fund
Charter of standards and values
26Charter of standards and values
Corporate plans, annual reports, accounts etc.
27Corporate plan
28Annual report
29Accounts
30Tax Statement
31Audit
32Examination into use of resources
33Accounting officer
Consequential amendments
34Welsh public records
35Public Services Ombudsman
36Auditor General for Wales
PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 1OVERVIEW
37Overview of Part
CHAPTER 2TAXPAYER DUTIES TO KEEP AND PRESERVE RECORDS
38Duty to keep and preserve records
39Preservation of information etc.
CHAPTER 3TAX RETURNS
Filing date
40Meaning of “filing date”
Amendment and correction of tax returns
41Amendment of tax return by taxpayer
42Correction of tax return by WRA
CHAPTER 4WRA ENQUIRIES
Notice and scope of enquiry
43Notice of enquiry
44Scope of enquiry
Amendment of tax return during enquiry
45Amendment of tax return during enquiry to prevent loss of tax
Referral during enquiry
46Referral of questions to tribunal during enquiry
47Withdrawal of referral
48Effect of referral on enquiry
49Effect of determination
Completion of enquiry
50Completion of enquiry
51Direction to complete enquiry
CHAPTER 5WRA DETERMINATIONS
52Determination of tax chargeable if no tax return made
53Determination superseded by tax return
CHAPTER 6WRA ASSESSMENTS
Assessment of loss of tax or of excessive repayment
54Assessment where loss of tax
55Assessment to recover excessive repayment of tax
56References to “WRA assessment”
Making WRA assessments
57References to the “taxpayer”
58Conditions for making WRA assessments
59Time limits for WRA assessments
60Situations brought about carelessly or deliberately
61Assessment procedure
CHAPTER 7RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX
Double assessment
62Claim for relief in case of double assessment
Overpaid tax etc.
63Claim for relief for overpaid tax etc.
Unjustified enrichment
64Disallowing claims for relief under section 63 due to unjustified enrichment
65Unjustified enrichment: further provision
66Unjustified enrichment: reimbursement arrangements
Other grounds for disallowing claims
67Cases in which WRA need not give effect to a claim
CHAPTER 8PROCEDURE FOR MAKING CLAIMS ETC.
68Making claims
69Duty to keep and preserve records
70Preservation of information etc.
71Amendment of claim by claimant
72Correction of claim by WRA
73Giving effect to claims and amendments
74Notice of enquiry
75Completion of enquiry
76Direction to complete enquiry
77Giving effect to amendments under section 75
78Time limit for making claims
79The claimant: partnerships
80Assessment of claimant in connection with claim
81Contract settlements
PART 4INVESTIGATORY POWERS OF WRA
CHAPTER 1INTRODUCTORY
Overview
82Overview of Part
Interpretation
83Information notices
84Meaning of “tax position”
85Meaning of “carrying on a business”
CHAPTER 2POWERS TO REQUIRE INFORMATION AND DOCUMENTS
86Taxpayer notices
87Third party notices
88Tribunal approval of taxpayer notices and third party notices
89Power to require information and documents about persons whose identity is not known
90Requiring information and documents in relation to a group of undertakings
91Requiring information and documents in relation to a partnership
92Power to obtain information to enable a person’s identity to be ascertained
93Power to obtain contact details for debtors
94Time limit for issuing a tribunal approved information notice
95Complying with an information notice
96Producing copies of documents
CHAPTER 3RESTRICTIONS ON POWERS IN CHAPTER 2
97Information notices: general restrictions
98Protection for journalistic material
99Protection for personal records
100Taxpayer notices following a tax return
101Protection for privileged communications between legal advisers and clients
102Protection for tax advisers and auditors
CHAPTER 4INSPECTIONS OF PREMISES AND OTHER PROPERTY
103Power to inspect business premises
104Carrying out inspections under section 103: further provision
105Carrying out inspections under section 103: use of equipment and materials
106Power to inspect premises or property for valuation etc.
107Producing authorisation to carry out inspections
108Approval of tribunal for inspection of premises
109Power to mark assets and to record information
110Restriction on inspection of documents
111Interpretation of Chapter 4
CHAPTER 5FURTHER INVESTIGATORY POWERS
112Power to copy and remove documents
113Further provision about records
CHAPTER 6OFFENCES RELATING TO INFORMATION NOTICES
114Offence of concealing etc. documents following information notice
115Offence of concealing etc. documents following notification
CHAPTER 7TRIBUNAL APPROVALS
116No review or appeal of tribunal approvals
PART 5PENALTIES
CHAPTER 1OVERVIEW
117Overview of Part
CHAPTER 2PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX
Penalty for failure to make tax return
118Penalty for failure to make tax return on or before filing date
119Penalty for failure to make tax return within 6 months from filing date
120Penalty for failure to make tax return within 12 months from filing date
121Reduction in penalty for failure to make tax return: disclosure
Penalty for failure to pay tax
122Penalty for failure to pay tax
123Suspension of penalty for failure to pay tax during currency of agreement for deferred payment
Penalties under Chapter 2: general
124Interaction of penalties
125Special reduction in penalty under Chapter 2
126Reasonable excuse for failure to make tax return or pay tax
127Assessment of penalties under Chapter 2
128Time limit for assessment of penalties under Chapter 2
CHAPTER 3PENALTIES FOR INACCURACIES
Penalties for inaccuracies in documents
129Penalty for inaccuracy in document given to WRA
130Amount of penalty for inaccuracy in document given to WRA
131Suspension of penalty for careless inaccuracy
132Penalty for deliberate inaccuracy in document given to WRA by another person
Penalty for failure to notify under-assessment etc.
133Penalty for failure to notify under-assessment or under-determination
Potential lost revenue
134Meaning of “potential lost revenue”
135Potential lost revenue: normal rule
136Potential lost revenue: multiple errors
137Potential lost revenue: losses
138Potential lost revenue: delayed tax
Penalties under Chapter 3: general
139Reduction in penalty under Chapter 3 for disclosure
140Special reduction in penalty under Chapter 3
141Assessment of penalties under Chapter 3
Interpretation
142Interpretation of Chapter 3
CHAPTER 4PENALTIES RELATING TO RECORD-KEEPING AND REIMBURSEMENT ARRANGEMENTS
Penalty for failure to keep and preserve records in connection with tax returns or claims
143Penalty for failure to keep and preserve records
144Reasonable excuse for failure to keep and preserve records
145Assessment of penalties under section 143
CHAPTER 5PENALTIES RELATING TO INVESTIGATIONS
Penalties for failure to comply or obstruction
146Penalty for failure to comply with information notice or obstruction
147Daily default penalty for failure to comply with information notice or obstruction
148Effect of extension of time limit for compliance
149Reasonable excuse for failure to comply or obstruction
Further penalties for continuing failure to comply or obstruction
150Increased daily default penalty for failure to comply with information notice
151Tax-related penalty for failure to comply with information notice or obstruction
Penalty for inaccurate information or documents
152Penalty for inaccurate information or documents
Penalties under Chapter 5: general
153Assessment of penalties under Chapter 5
CHAPTER 6PAYMENT OF PENALTIES
154Payment of penalties
CHAPTER 7SUPPLEMENTARY
155Double jeopardy
156Power to make regulations about penalties
PART 6INTEREST
CHAPTER 1INTEREST ON AMOUNTS PAYABLE TO WRA
Late payment interest
157Late payment interest on amounts payable to WRA
158Late payment interest: supplementary
Late payment interest start date: special rules
159Late payment interest start date: amendments to assessments etc.
160Late payment interest start date: death of taxpayer
CHAPTER 2INTEREST ON AMOUNTS PAYABLE BY WRA
Repayment interest
161Repayment interest on amounts payable by WRA
162Repayment interest: supplementary
CHAPTER 3RATES OF INTEREST
163Rates of late payment interest and repayment interest
PART 7PAYMENT AND ENFORCEMENT
Payment
164Meaning of “relevant amount”
165Relevant amounts payable to WRA
166Receipts for payment
167Fees for payment
Certification of debt
168Certificates of debt
Recovery
169Proceedings in magistrates’ court
170Enforcement by taking control of goods
PART 8REVIEWS AND APPEALS
CHAPTER 1INTRODUCTORY
Overview
171Overview of Part
Appealable decisions
172Appealable decisions
CHAPTER 2REVIEWS
173Requesting a review
174Time limit for requesting a review
175Late request for review
176Carrying out a review
177Effect of conclusions of review
CHAPTER 3APPEALS
178Making an appeal
179Time limit for making an appeal
180Making a late appeal
181Determining an appeal
CHAPTER 4MISCELLANEOUS AND SUPPLEMENTARY
Consequences of reviews and appeals
182Payment of penalties in the event of a review or appeal
183Disposal of reviews and appeals in respect of information notices
Settlement agreements
184Settling disputes by agreement
PART 9INVESTIGATION OF CRIMINAL OFFENCES
185Powers to investigate criminal offences
186Proceeds of crime
187Regulation of investigatory powers
PART 10FINAL PROVISIONS
188Power to make consequential etc. provision
189Regulations
190Issue of notices by WRA
191Giving notices and other documents to WRA
192Interpretation
193Index of defined expressions
194Coming into force
195Short title

Tax Collection and Management (Wales) Act 2016

2016 anaw 6

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.

Having been passed by the National Assembly for Wales and having received the assent of Her Majesty, it is enacted as follows: