Tax Collection and Management (Wales) Act 2016 section 11

Validity of proceedings and acts

Section 11 confirms that the actions and decisions of the Welsh Revenue Authority remain legally valid even if there are certain problems with its membership.

WRA proceedings and acts are not invalidated by vacancies in membership
Defects in the appointment of any member do not undermine the validity of WRA decisions
A non-executive member becoming disqualified after appointment does not retrospectively affect WRA actions
The protection extends to the acts of any WRA committee or sub-committee, not just the full board

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