Source: http://www.legislation.gov.uk/anaw/2016/6/body/enacted
Timestamp: 2016-10-25 14:41:31
Document Index: 517296078

Matched Legal Cases: ['ART 1', 'ART 2', 'ART 3', 'ART 4', 'ART 5', 'art(1', 'ART 6', 'ART 7', 'ART 8', 'art(1', 'ART 9', 'ART 10']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsCymraegHomeAbout UsBrowse LegislationNew LegislationChanges To LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchTax Collection and Management (Wales) Act 2016You are here:2016 anaw 6Whole Act without SchedulesTable of ContentsContentExplanatory NotesMore ResourcesPrevious: IntroductionNextPlain ViewPrint OptionsWhat VersionLatest available (Revised)Original (As enacted) - EnglishOriginal (As enacted) - WelshOpening OptionsOpen whole ActMore ResourcesOriginal Print PDF - EnglishOriginal Print PDF - WelshOriginal Print PDF - Mixed LanguageView moreStatus:This is the original version (as it was originally enacted).PART 1OVERVIEW1Overview of ActThis Act is arranged as follows—
PART 2THE WELSH REVENUE AUTHORITYEstablishment and status of the Welsh Revenue Authority2The Welsh Revenue Authority(1)There is to be a body corporate to be known as the Welsh Revenue Authority or Awdurdod Cyllid Cymru.
Membership3Membership(1)The members of WRA are—
4Disqualification for appointment as non-executive memberA person is disqualified from appointment as a non-executive member of WRA if the person is—
5Terms of non-executive membership(1)A non-executive member of WRA holds office as a member for such period and on such terms as are specified in the terms of the member’s appointment (but subject to subsection (4) and section 7).
6Appointment of elected executive member(1)WRA must conduct a ballot of its staff for the purpose of appointing a member of staff as an elected executive member of WRA.
7Removal of members etc.(1)The Welsh Ministers may remove a person from office as a non-executive member of WRA by notice if—
Committees and staff8Committees and sub-committees(1)WRA may establish committees for any purpose relating to its functions.
9Chief executive and other staff(1)There is to be a chief executive of WRA.
Procedure and validity10Procedure(1)WRA must make rules to regulate its own procedure (including quorum) and that of any committee or sub-committee.
11Validity of proceedings and actsThe validity of any proceedings or acts of WRA (or of any committee or sub-committee) is not affected by—
Functions12Main functions(1)WRA’s general function is the collection and management of devolved taxes.
13Internal authorisation to carry out functions(1)WRA may authorise the carrying out of any of its functions (to any extent) by—
14Delegation of functions(1)WRA may delegate any of its functions to any person prescribed by regulations made by the Welsh Ministers.
15General directions(1)The Welsh Ministers may give to WRA directions of a general nature.
Information16Use of information by WRA and delegates(1)Information acquired—
(a)by WRA, or (b)by a person to whom WRA has delegated any of its functions, in connection with a function of WRA may be used only in accordance (2).
17Confidentiality of protected taxpayer information(1)An individual who is or has been a relevant official must not disclose protected taxpayer information unless the disclosure is permitted by section 18.
18Permitted disclosures(1)A disclosure of protected taxpayer information is permitted by this section if—
19Declaration of confidentiality(1)Every individual who is a relevant official must make a declaration acknowledging the obligation of confidentiality under section 17.
20Offence of wrongful disclosure of protected taxpayer information(1)An individual who discloses information in contravention of section 17(1) commits an offence.
Court proceedings and evidence21Court proceedings(1)WRA may institute criminal and civil proceedings 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,
22Evidence(1)A document that purports to have been issued or signed by or with the authority of WRA⁠—
Money23Funding(1)The Welsh Ministers must pay WRA such amounts as they consider appropriate in respect of the carrying out of WRA’s functions.
24RewardsWRA may pay a reward to a person in return for a service which relates to any of its functions.
25Payments of receipts into Welsh Consolidated Fund(1)WRA must pay amounts collected in the exercise of its functions into the Welsh Consolidated Fund.
Charter of standards and values26Charter of standards and values(1)WRA must prepare a Charter.
Corporate plans, annual reports, accounts etc.27Corporate plan(1)WRA must, for each planning period, prepare a corporate plan and submit it for approval by the Welsh Ministers.
28Annual report(1)As soon as is reasonably practicable after the end of each financial year, WRA must—
29Accounts(1)WRA must—
30Tax Statement(1)WRA must prepare in respect of each financial year, in accordance with directions given by the Welsh Ministers, a statement of the amount of money collected by it during the financial year in the exercise of its functions (a “Tax Statement”).
31Audit(1)WRA must submit—
32Examination into use of resources(1)The Auditor General for Wales may carry out examinations into the economy, efficiency and effectiveness with which resources have been used in discharging WRA’s functions.
33Accounting officer(1)The chief executive of WRA is the accounting officer of WRA.
Consequential amendments34Welsh public recordsIn section 148 of the Government of Wales Act 2006 (c. 32) (meaning of “Welsh public records”), in subsection (1), after paragraph (b) insert—
35Public Services OmbudsmanIn Schedule 3 to the Public Services Ombudsman (Wales) Act 2005 (c. 10) (listed authorities), after the entry relating to the National Assembly for Wales Commission insert—
36Auditor General for WalesIn section 23 of the Public Audit (Wales) Act 2013 (anaw 3) (general provision relating to fees), in subsection (3), after paragraph (b) insert—
PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTSCHAPTER 1OVERVIEW37Overview of PartThis Part is about the assessment of devolved taxes and includes provision about—
CHAPTER 2TAXPAYER DUTIES TO KEEP AND PRESERVE RECORDS38Duty to keep and preserve records(1)A person who is required to make a tax return must—
39Preservation of information etc.The duty under section 38 to preserve records may be satisfied—
CHAPTER 3TAX RETURNSFiling date40Meaning of “filing date”In this Act, the “filing date”, in relation to a tax return, is the day by which the tax return is required to be made by any enactment.
Amendment and correction of tax returns41Amendment of tax return by taxpayer(1)A person who has made a tax return may amend it by giving notice to WRA.
42Correction of tax return by WRA(1)WRA may correct any obvious error or omission in a tax return.
CHAPTER 4WRA ENQUIRIESNotice and scope of enquiry43Notice of enquiry(1)WRA may enquire into a tax return if it issues notice of the intention to do so (a “notice of enquiry”) to the person who made the tax return before the end of the period of 12 months beginning with the relevant date.
44Scope of enquiry(1)An enquiry into a tax return extends to anything contained in the tax return, or required to be contained in the tax return, that relates—
Amendment of tax return during enquiry45Amendment of tax return during enquiry to prevent loss of tax(1)If, during the period when an enquiry into a tax return is in progress, WRA forms the opinion—
Referral during enquiry46Referral of questions to tribunal during enquiry(1)At any time when an enquiry is in progress the person who made the tax return and WRA may jointly refer any question arising in connection with the subject-matter of the tax return to the tribunal.
(3)More than one referral may be made under this section in relation to an enquiry. 47Withdrawal of referralWRA or the person who made the tax return may withdraw a referral made under section 46.
48Effect of referral on enquiry(1)While proceedings on a referral under section 46 are in progress in relation to an enquiry⁠—
49Effect of determination(1)A determination under section 46 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.
Completion of enquiry50Completion of enquiry(1)An enquiry is completed when WRA issues a notice (a “closure notice”) to the person who made the tax return stating—
51Direction to complete enquiry(1)The person who made the tax return may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.
CHAPTER 5WRA DETERMINATIONS52Determination of tax chargeable if no tax return made(1)This section applies where—
53Determination superseded by tax return(1)If, after a WRA determination has been made, the person whom WRA had reason to believe was chargeable to a devolved tax makes a tax return with respect to the tax, the return supersedes the determination.
CHAPTER 6WRA ASSESSMENTSAssessment of loss of tax or of excessive repayment54Assessment where loss of taxIf WRA comes to the view that—
55Assessment to recover excessive repayment of tax(1)If an amount of a devolved tax has been, but ought not to have been, repaid to a person that amount may be assessed and recovered as if it were unpaid devolved tax.
56References to “WRA assessment”In this Act, “WRA assessment” means an assessment under section 54 or 55.
Making WRA assessments57References to the “taxpayer”In sections 58 to 61, “taxpayer” means—
58Conditions for making WRA assessments(1)A WRA assessment—
59Time limits for WRA assessments(1)No WRA assessment may be made more than 4 years after the relevant date.
(a)a person acting on the taxpayer’s behalf, or
60Situations brought about carelessly or deliberately(1)This section applies for the purposes of sections 58 and 59.
61Assessment procedure(1)Notice of a WRA assessment must be issued to the taxpayer.
CHAPTER 7RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAXDouble assessment62Claim for relief in case of double assessmentA person who believes that a devolved tax has been assessed on that person more than once in respect of the same matter may make a claim to WRA for relief against any double charge.
Overpaid tax etc.63Claim for relief for overpaid tax etc.(1)This section applies where—
Unjustified enrichment64Disallowing claims for relief under section 63 due to unjustified enrichmentWRA need not give effect to a claim for relief made under section 63 if, or to the extent that, repayment or discharge of the amount would unjustly enrich the claimant.
65Unjustified enrichment: further provision(1)This section applies where—
66Unjustified enrichment: reimbursement arrangements(1)The Welsh Ministers may by regulations make provision for reimbursement arrangements made by any person to be disregarded for the purposes of section 64 except where the arrangements—
Other grounds for disallowing claims67Cases in which WRA need not give effect to a claim(1)WRA need not give effect to a claim for relief made under section 63 if, or to the extent that, the claim falls within a case described in this section.
CHAPTER 8PROCEDURE FOR MAKING CLAIMS ETC.68Making claims(1)A claim under section 62 or 63 must be made in such form as WRA may determine.
69Duty to keep and preserve records(1)A person making a claim under section 62 or 63 must—
70Preservation of information etc.The duty under section 69 to preserve records may be satisfied—
71Amendment of claim by claimant(1)A person who has made a claim under section 62 or 63 may amend the claim by giving notice to WRA.
72Correction of claim by WRA (1)WRA may by issuing notice to the claimant amend a claim so as to correct obvious errors or omissions in the claim (whether errors of principle, arithmetical mistakes or otherwise).
73Giving effect to claims and amendments(1)As soon as practicable after a claim is made, amended or corrected—
74Notice of enquiry(1)WRA may enquire into a person’s claim or amendment of a claim if it issues to the claimant notice of its intention to do so (a “notice of enquiry”) before the end of the period of 12 months beginning with the day after the day on which the claim or amendment was made.
75Completion of enquiry(1)An enquiry is completed when WRA issues a notice (a “closure notice”) to the claimant stating—
76Direction to complete enquiry(1)The claimant may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.
77Giving effect to amendments under section 75(1)Within 30 days after the day on which a notice under section 75(2)(b) is issued WRA must give effect to the amendment by making such adjustment as may be necessary, whether⁠—
78Time limit for making claimsA claim under section 62 or 63 must be made within the period of 4 years beginning with the day after the filing date for the tax return to which the payment by way of devolved tax, or the assessment or determination, relates.
79The claimant: partnerships(1)This section is about the application of section 63 in a case where either—
80Assessment of claimant in connection with claim(1)This section applies where—
(b)the amount to which it relates, can no longer be varied (whether on review, appeal or otherwise).
81Contract settlements(1)In section 63(1)(a), the reference to an amount paid by a person by way of devolved tax includes an amount paid by a person under a contract settlement in connection with devolved tax believed to be payable.
PART 4INVESTIGATORY POWERS OF WRACHAPTER 1INTRODUCTORYOverview82Overview of PartThis Part is arranged as follows—
Interpretation83Information notices(1)In this Act, “information notice” means—
84Meaning of “tax position”(1)In this Part, “tax position”, in relation to a person, means the person’s position as regards any devolved tax, including the person’s position as regards—
85Meaning of “carrying on a business”(1)In this Part, references to carrying on a business include—
CHAPTER 2POWERS TO REQUIRE INFORMATION AND DOCUMENTS86Taxpayer notices(1)WRA may issue a notice (a “taxpayer notice”) requiring a person (“the taxpayer”) to provide information or produce a document if—
87Third party notices(1)WRA may issue a notice (a “third party notice”) requiring a person to provide information or produce a document if—
88Tribunal approval of taxpayer notices and third party notices(1)WRA may apply to the tribunal for approval to issue a taxpayer notice or a third party notice to a person (“the recipient”) without notice of the application being sent to the recipient.
89Power to require information and documents about persons whose identity is not known(1)WRA may issue a notice (an “unidentified third party notice”) requiring a person (“the recipient”) to provide information or produce a document if—
90Requiring information and documents in relation to a group of undertakings(1)This section applies where an undertaking is a parent undertaking in relation to another undertaking (a “subsidiary undertaking”).
91Requiring information and documents in relation to a partnership(1)This section applies where a business is carried on by two or more persons in partnership.
92Power to obtain information to enable a person’s identity to be ascertained(1)WRA may issue a notice (an “identification notice”) requiring a person to provide relevant information about another person (“the taxpayer”) only if the tribunal has approved the issuing of the notice.
93Power to obtain contact details for debtors(1)WRA may issue a notice (a “debtor contact notice”) requiring a person (“the third party”) to provide contact details for another person (“the debtor”) only if conditions 1 to 5 are met.
94Time limit for issuing a tribunal approved information noticeWhere the tribunal has approved the issuing of an information notice WRA must issue the notice—
95Complying with an information notice(1)A person to whom an information notice is issued must comply with the notice—
96Producing copies of documents(1)Unless an information notice requires a person to produce an original document, the person may comply with the notice by producing a copy of the document.
CHAPTER 3RESTRICTIONS ON POWERS IN CHAPTER 297Information notices: general restrictions(1)An information notice requires a person to produce a document only if it is in the person’s possession or power.
CHAPTER 4INSPECTIONS OF PREMISES AND OTHER PROPERTY103Power to inspect business premises(1)If WRA has grounds for believing that the inspection of a person’s business premises is required for the purpose of checking the person’s tax position, WRA may enter the premises and inspect—
104Carrying out inspections under section 103: further provision(1)When carrying out an inspection under section 103, WRA has the following powers.
105Carrying out inspections under section 103: use of equipment and materials(1)WRA, or a person accompanying WRA, may take any equipment or materials required for the purpose of an inspection under section 103 onto the business premises being inspected.
106Power to inspect premises or property for valuation etc.(1)WRA may enter premises and inspect the premises and any property on the premises for the purpose of valuing, measuring or determining the character of the premises or property if—
107Producing authorisation to carry out inspectionsIf a person carrying out an inspection under section 103 or 106 is unable to produce evidence of authority to carry out the inspection when asked to do so by—
108Approval of tribunal for inspection of premises(1)WRA may ask the tribunal to approve—
109Power to mark assets and to record informationThe powers under sections 103 to 106 include—
110Restriction on inspection of documentsWRA may not inspect a document under this Chapter if (or to the extent that), by virtue of Chapters 2 and 3, an information notice issued at the time of the inspection to the occupier of the premises could not require the occupier to produce the document.
111Interpretation of Chapter 4In this Chapter—
CHAPTER 5FURTHER INVESTIGATORY POWERS112Power to copy and remove documents(1)Where a document is inspected by WRA or is produced by a person, WRA may take copies of the document or make extracts from it.
113Further provision about records(1)This section applies to any provision of this Act that—
CHAPTER 6OFFENCES RELATING TO INFORMATION NOTICES114Offence of concealing etc. documents following information notice(1)A person commits an offence if—
CHAPTER 7TRIBUNAL APPROVALS116No review or appeal of tribunal approvals(1)In section 11(5) of the Tribunals, Courts and Enforcement Act 2007 (c. 15) (decisions excluded from right to appeal to Upper Tribunal), after paragraph (c) insert—
PART 5PENALTIESCHAPTER 1OVERVIEW117Overview of Part(1)This Part makes provision about penalties relating to devolved taxes, including—
PART 6INTERESTCHAPTER 1INTEREST ON AMOUNTS PAYABLE TO WRALate payment interest157Late payment interest on amounts payable to WRA(1)This section applies to—
Late payment interest start date: special rules159Late payment interest start date: amendments to assessments etc.(1)This section applies to an amount that is payable as a result of—
160Late payment interest start date: death of taxpayer(1)This section applies if—
CHAPTER 2INTEREST ON AMOUNTS PAYABLE BY WRARepayment interest161Repayment interest on amounts payable by WRA(1)This section applies to any relevant amount paid by a person to WRA that is repaid by WRA to that person or to another person.
162Repayment interest: supplementary(1)Repayment interest is not payable on an amount payable in consequence of an order or judgment of a court having power to allow interest on the amount.
CHAPTER 3RATES OF INTEREST163Rates of late payment interest and repayment interest(1)The late payment interest rate is the rate provided for in regulations made by the Welsh Ministers.
PART 7PAYMENT AND ENFORCEMENTPayment164Meaning of “relevant amount”In this Part, “relevant amount” means—
165Relevant amounts payable to WRAAny relevant amount that becomes payable (whether under an enactment or contract settlement) is payable to WRA.
166Receipts for paymentWhen a relevant amount is paid to WRA, WRA must give a receipt if requested to do so.
167Fees for payment(1)The Welsh Ministers may by regulations provide that a person who pays a relevant amount to WRA using a method of payment prescribed by the regulations must also pay a fee prescribed by, or determined in accordance with, the regulations.
Certification of debt168Certificates of debt(1)A certificate of WRA that a relevant amount has not been paid to WRA is sufficient evidence that the amount is unpaid unless the contrary is proved.
Recovery169Proceedings in magistrates’ court(1)Where a relevant amount is payable by a person and it does not exceed £2,000, it is recoverable summarily as a civil debt.
170Enforcement by taking control of goods(1)If a person does not pay WRA a relevant amount which is payable by the person, WRA may use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (c. 15) (taking control of goods) to recover that amount.
PART 8REVIEWS AND APPEALSCHAPTER 1INTRODUCTORYOverview171Overview of Part(1)This Part makes provision for reviews of and appeals against certain decisions made by WRA, including provision about—
Appealable decisions172Appealable decisions(1)A person to whom an appealable decision applies—
CHAPTER 2REVIEWS173Requesting a review(1)A request to review an appealable decision must be made by giving a notice (a “notice of request”) to WRA.
174Time limit for requesting a review(1)Where a notice of request is given to WRA before the end of the relevant period, WRA must review the decision to which the notice relates.
175Late request for review(1)Where a person gives a notice of request to WRA after the relevant period—
176Carrying out a review(1)The nature and extent of the review are to be such as appear appropriate to WRA in the circumstances.
177Effect of conclusions of review(1)Where WRA issues notice under section 176(5), (6) or (7) in relation to a review—
CHAPTER 3APPEALS178Making an appeal(1)An appeal against an appealable decision must be made to the tribunal.
179Time limit for making an appeal(1)An appeal must be made to the tribunal before the end of the relevant period.
180Making a late appeal(1)An appeal may be made to the tribunal after the relevant period if the tribunal gives permission.
181Determining an appeal(1)If an appeal against an appealable decision is made to the tribunal in accordance with section 179 or 180 (and not withdrawn), the tribunal must determine the appeal.
CHAPTER 4MISCELLANEOUS AND SUPPLEMENTARYConsequences of reviews and appeals182Payment of penalties in the event of a review or appeal(1)This section applies to a decision relating to a penalty to which a person may be liable.
183Disposal of reviews and appeals in respect of information notices(1)Where the conclusions of a review under section 176 affirm or vary a decision to issue an information notice or a requirement in such a notice, the person to whom the notice was issued must comply with the notice or requirement (as affirmed or varied) within such period as WRA may specify.
Settlement agreements184Settling disputes by agreement(1)A“settlement agreement” means an agreement between a person to whom an appealable decision applies (a “relevant person”) and WRA that the decision is to be—
PART 9INVESTIGATION OF CRIMINAL OFFENCES185Powers to investigate criminal offences(1)After section 114 of the Police and Criminal Evidence Act 1984 (c. 60) (application of Act to Revenue and Customs) insert—
186Proceeds of crime(1)The Proceeds of Crime Act 2002 (c. 29) is amended as follows.
187Regulation of investigatory powers(1)The Regulation of Investigatory Powers Act 2000 (c. 23) is amended as follows.
PART 10FINAL PROVISIONS188Power to make consequential etc. provision(1)The Welsh Ministers may by regulations make such incidental, consequential or supplemental provision as they think appropriate for the purposes of, or in connection with, this Act.
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