PART 1OVERVIEW
1Overview of Act
This Act is arranged as follows—
a
Part 2 establishes the Welsh Revenue Authority and makes provision about its organisation and main functions;
b
Part 3 makes provision about the assessment of devolved taxes;
c
Part 4 makes provision about the Welsh Revenue Authority’s investigatory powers, including provision about notices requiring information and the inspection of premises;
d
Part 5 makes provision for and in connection with the imposition of penalties in relation to devolved taxes;
e
Part 6 makes provision for interest to be payable on late payments to the Welsh Revenue Authority and on repayments by the Welsh Revenue Authority;
f
Part 7 makes provision about payments to the Welsh Revenue Authority and the recovery of unpaid amounts;
g
Part 8 makes provision for and in connection with reviews of and appeals against decisions of the Welsh Revenue Authority;
h
Part 9 confers powers to make subordinate legislation about the investigation of criminal offences relating to devolved taxes;
i
Part 10 contains provision that applies generally for the purposes of this Act.