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Tax Collection and Management (Wales) Act 2016

▸ PART 1 OVERVIEW
  • Section 1 – Overview of Act
▸ PART 2 THE WELSH REVENUE AUTHORITY
  • ▸ Establishment and status of the Welsh Revenue Authority
    • Section 2 – The Welsh Revenue Authority
  • ▸ Membership
    • Section 3 – Membership
    • Section 4 – Disqualification for appointment as non-executive member
    • Section 5 – Terms of non-executive membership
    • Section 6 – Appointment of elected executive member
    • Section 7 – Removal of members etc.
  • ▸ Committees and staff
    • Section 8 – Committees and sub-committees
    • Section 9 – Chief executive and other staff
  • ▸ Procedure and validity
    • Section 10 – Procedure
    • Section 11 – Validity of proceedings and acts
  • ▸ Functions
    • Section 12 – Main functions
    • Section 13 – Internal authorisation to carry out functions
    • Section 14 – Delegation of functions
    • Section 15 – General directions
  • ▸ Information
    • Section 16 – Use of information by WRA and delegates
    • Section 17 – Confidentiality of protected taxpayer information
    • Section 18 – Permitted disclosures
    • Section 19 – Declaration of confidentiality
    • Section 20 – Offence of wrongful disclosure of protected taxpayer information
  • ▸ Court proceedings and evidence
    • Section 21 – Court proceedings
    • Section 22 – Evidence
  • ▸ Money
    • Section 23 – Funding
    • Section 24 – Rewards
    • Section 25 – Payments of receipts into Welsh Consolidated Fund
  • ▸ Charter of standards and values
    • Section 26 – Charter of standards and values
  • ▸ Corporate plans, annual reports, accounts etc.
    • Section 27 – Corporate plan
    • Section 28 – Annual report
    • Section 29 – Accounts
    • Section 30 – Tax Statement
    • Section 31 – Audit
    • Section 32 – Examination into use of resources
    • Section 33 – Accounting officer
  • ▸ Consequential amendments
    • Section 34 – Welsh public records
    • Section 35 – Public Services Ombudsman
    • Section 36 – Auditor General for Wales
▸ PART 3 TAX RETURNS, ENQUIRIES AND ASSESSMENTS
  • ▸ CHAPTER 1 OVERVIEW
    • Section 37 – Overview of Part
  • ▸ CHAPTER 2 ... DUTIES TO KEEP AND PRESERVE RECORDS
    • Section 38 – Duty to keep and preserve records: cases where a tax return is required
    • Section 38A – Duty to keep and preserve records: land transactions in respect of which no tax return is required.
    • Section 39 – Preservation of information etc.
    • Section 39A – Power to make regulations about records
  • ▸ CHAPTER 3 TAX RETURNS
    • Filing date
    • Amendment and correction of tax returns
  • ▸ CHAPTER 4 WRA ENQUIRIES
    • Notice and scope of enquiry
    • Amendment of tax return during enquiry
    • Referral during enquiry
    • Completion of enquiry
  • ▸ CHAPTER 5 WRA DETERMINATIONS
    • Section 52 – Determination of tax chargeable if no tax return made
    • Section 53 – Determination superseded by tax return
  • ▸ CHAPTER 6 WRA ASSESSMENTS
    • Assessment of loss of tax or of excessive repayment
    • Making WRA assessments
  • ▸ CHAPTER 7 RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX
    • Double assessment
    • Overpaid tax etc.
    • Unjustified enrichment
    • Other grounds for disallowing claims
  • ▸ CHAPTER 8 PROCEDURE FOR MAKING CLAIMS ETC.
    • Section 68 – Making claims
    • Section 69 – Duty to keep and preserve records
    • Section 70 – Preservation of information etc.
    • Section 71 – Amendment of claim by claimant
    • Section 72 – Correction of claim by WRA
    • Section 73 – Giving effect to claims and amendments
    • Section 74 – Notice of enquiry
    • Section 75 – Completion of enquiry
    • Section 76 – Direction to complete enquiry
    • Section 77 – Giving effect to amendments under section 75
    • Section 78 – Time limit for making claims
    • Section 79 – The claimant: partnerships
    • Section 80 – Assessment of claimant in connection with claim
    • Section 81 – Contract settlements
▸ PART 3A GENERAL ANTI-AVOIDANCE RULE
  • ▸ Overview
    • Section 81A – Meaning of “general anti-avoidance rule” and overview
  • ▸ Artificial tax avoidance arrangements
    • Section 81B – Tax avoidance arrangements
    • Section 81C – Artificial tax avoidance arrangements
    • Section 81D – Meaning of ““tax”” and “tax advantage
  • ▸ Counteracting tax advantages
    • Section 81E – Adjustments to counteract tax advantages
    • Section 81F – Notice of proposed counteraction
    • Section 81G – Final counteraction notice
  • ▸ Proceedings before a court or tribunal
    • Section 81H – Proceedings in connection with the general anti-avoidance rule
  • ▸ Commencement and transitional provision
    • Section 81I – General anti-avoidance rule: commencement and transitional provision
▸ PART 4 INVESTIGATORY POWERS OF WRA
  • ▸ CHAPTER 1 INTRODUCTORY
    • Overview
    • Interpretation
  • ▸ CHAPTER 2 POWERS TO REQUIRE INFORMATION AND DOCUMENTS
    • Section 86 – Taxpayer notices
    • Section 87 – Third party notices
    • Section 88 – Tribunal approval of taxpayer notices and third party notices
    • Section 89 – Power to require information and documents about persons whose identity is not known
    • Section 90 – Requiring information and documents in relation to a group of undertakings
    • Section 91 – Requiring information and documents in relation to a partnership
    • Section 92 – Power to obtain information to enable a person's identity to be ascertained
    • Section 93 – Power to obtain contact details for debtors
    • Section 94 – Time limit for issuing a tribunal approved information notice
    • Section 95 – Complying with an information notice
    • Section 96 – Producing copies of documents
  • ▸ CHAPTER 3 RESTRICTIONS ON POWERS IN CHAPTER 2
    • Section 97 – Information notices: general restrictions
    • Section 98 – Protection for journalistic material
    • Section 99 – Protection for personal records
    • Section 100 – Taxpayer notices following a tax return
    • Section 101 – Protection for privileged communications between legal advisers and clients
    • Section 102 – Protection for tax advisers and auditors
  • ▸ CHAPTER 4 INSPECTIONS OF PREMISES AND OTHER PROPERTY
    • Section 103 – Power to inspect business premises
    • Section 103A – Further power to inspect business premises: landfill disposals tax
    • Section 103B – Further power to inspect premises: taxable disposals made at places other than authorised landfill sites
    • Section 104 – Carrying out inspections under section 103 , 103A or 103B : further provision
    • Section 105 – Carrying out inspections under section 103 , 103A or 103B: use of equipment and materials
    • Section 106 – Power to inspect premises or property for valuation etc.
    • Section 107 – Producing authorisation to carry out inspections
    • Section 108 – Approval of tribunal for inspection of premises
    • Section 109 – Power to mark assets and to record information
    • Section 110 – Restriction on inspection of documents
    • Section 111 – Interpretation of Chapter 4
  • ▸ CHAPTER 5 FURTHER INVESTIGATORY POWERS
    • Section 112 – Power to copy and remove documents
    • Section 113 – Further provision about records
  • ▸ CHAPTER 6 OFFENCES RELATING TO INFORMATION NOTICES
    • Section 114 – Offence of concealing etc. documents following information notice
    • Section 115 – Offence of concealing etc. documents following notification
  • ▸ CHAPTER 7 TRIBUNAL APPROVALS
    • Section 116 – No review or appeal of tribunal approvals
▸ PART 5 PENALTIES
  • ▸ CHAPTER 1 OVERVIEW
    • Section 117 – Overview of Part
  • ▸ CHAPTER 2 PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS
    • Penalty for failure to make tax return
    • Penalty for failure to pay tax
    • Penalty for failure to pay amount payable in respect of tax credit
    • Penalties under Chapter 2: general
  • ▸ CHAPTER 3 PENALTIES FOR INACCURACIES
    • Penalties for inaccuracies in documents
    • Penalty for failure to notify under-assessment etc.
    • Potential lost revenue
    • Penalties under Chapter 3: general
    • Interpretation
  • ▸ CHAPTER 4 PENALTIES RELATING TO RECORD-KEEPING AND REIMBURSEMENT ARRANGEMENTS
    • Penalty for failure to keep and preserve records in connection with tax returns or claims
  • ▸ CHAPTER 5 PENALTIES RELATING TO INVESTIGATIONS
    • Penalties for failure to comply or obstruction
    • Further penalties for continuing failure to comply or obstruction
    • Penalty for inaccurate information or documents
    • Penalties under Chapter 5: general
  • ▸ CHAPTER 6 PAYMENT OF PENALTIES
    • Section 154 – Payment of penalties
    • Section 154A – Liability of personal representatives
  • ▸ CHAPTER 7 SUPPLEMENTARY
    • Section 155 – Double jeopardy
    • Section 156 – Power to make regulations about penalties
▸ PART 6 INTEREST
  • ▸ CHAPTER 1 INTEREST ON AMOUNTS PAYABLE TO WRA
    • Section 157 – Late payment interest on devolved taxes
    • Section 157A – Late payment interest on penalties
    • Section 157B – Late payment interest on amounts payable in respect of tax credit
    • Section 158 – Late payment interest: supplementary
    • Section 159 – Late payment interest start date: amendments to assessments etc.
    • Section 160 – Late payment interest start date: death of taxpayer
  • ▸ CHAPTER 2 INTEREST ON AMOUNTS PAYABLE BY WRA
    • Repayment interest
  • ▸ CHAPTER 3 RATES OF INTEREST
    • Section 163 – Rates of late payment interest and repayment interest
▸ PART 7 PAYMENT AND ENFORCEMENT
  • ▸ Payment
    • Section 164 – Meaning of “relevant amount”
    • Section 165 – Relevant amounts payable to WRA
    • Section 166 – Receipts for payment
    • Section 167 – Fees for payment
  • ▸ Certification of debt
    • Section 168 – Certificates of debt
  • ▸ Recovery
    • Section 169 – Proceedings in magistrates' court
    • Section 170 – Enforcement by taking control of goods
▸ PART 8 REVIEWS AND APPEALS
  • ▸ CHAPTER 1 INTRODUCTORY
    • Overview
    • Appealable decisions
  • ▸ CHAPTER 2 REVIEWS
    • Section 173 – Requesting a review
    • Section 174 – Time limit for requesting a review
    • Section 175 – Late request for review
    • Section 176 – Carrying out a review
    • Section 177 – Effect of conclusions of review
  • ▸ CHAPTER 3 APPEALS
    • Section 178 – Making an appeal
    • Section 179 – Time limit for making an appeal
    • Section 180 – Making a late appeal
    • Section 181 – Determining an appeal
  • ▸ CHAPTER 3A PAYMENT AND RECOVERY OF DEVOLVED TAX ETC SUBJECT TO REVIEW OR APPEAL
    • Section 181A – Review or appeal not to affect requirement to pay
    • Section 181B – Postponement requests
    • Section 181C – Time limit for making a postponement request
    • Section 181D – Late postponement request
    • Section 181E – Application for tribunal review of decision on a postponement request
    • Section 181F – Variation after postponement request granted
    • Section 181G – Effect of postponement
    • Section 181H – Postponement requests relating to further appeals
    • Section 181I – No further appeal or review of tribunal decisions relating to postponement requests
    • Section 181J – Application of this Chapter to amounts payable in respect of tax credit
  • ▸ CHAPTER 4 MISCELLANEOUS AND SUPPLEMENTARY
    • Consequences of reviews and appeals
    • Settlement agreements
▸ PART 9 INVESTIGATION OF CRIMINAL OFFENCES
  • Section 185 – Powers to investigate criminal offences
  • Section 186 – Proceeds of crime
  • Section 187 – Regulation of investigatory powers
▸ PART 10 FINAL PROVISIONS
  • Section 187A – Crown application for the purposes of Land Transaction Tax
  • Section 188 – Power to make consequential etc. provision
  • Section 189 – Regulations
  • Section 190 – Issue of notices by WRA
  • Section 191 – Giving notices and other documents to WRA
  • Section 192 – Interpretation
  • Section 193 – Index of defined expressions
  • Section 194 – Coming into force
  • Section 195 – Short title
PART 3A GENERAL ANTI-AVOIDANCE RULE / Overview

Overview

Contents

  • Section 81A – Meaning of “general anti-avoidance rule” and overview Section commentary

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