Tax Collection and Management (Wales) Act 2016 section 10

Procedure

Section 10 requires the Welsh Revenue Authority (WRA) to establish procedural rules for its meetings, committees and sub-committees, with a specific requirement regarding the presence of non-executive members.

• WRA must create rules governing its own procedures, including what constitutes a quorum
• These procedural rules must also cover any committee or sub-committee of WRA
• A WRA meeting can only proceed if a majority of members present are non-executive members
• The quorum requirement ensures that non-executive members maintain oversight and control at meetings