PART 2THE WELSH REVENUE AUTHORITY
Court proceedings and evidence
21Court proceedings
I11
WRA may institute criminal and civil proceedings in England and Wales.
I22
An individual authorised to conduct criminal or civil proceedings in magistrates' courts in England and Wales—
a
by WRA, or
b
by a person to whom WRA has delegated the function of authorising the conduct of such proceedings,
is entitled to do so even though not an authorised person for the purposes of the Legal Services Act 2007 (c. 29).