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.