Tax Collection and Management (Wales) Act 2016 section 14

Delegation of functions

Section 14 sets out how the Welsh Revenue Authority (WRA) may delegate its functions to other persons and the rules that apply when it does so.

  • WRA may delegate any of its functions to persons specified by Welsh Ministers' regulations, and may issue binding directions on how those functions are to be carried out.
  • Any delegation or direction can be changed or withdrawn at any time, giving WRA ongoing control.
  • WRA must publish details of its delegations and directions, unless doing so would undermine the effective exercise of its functions.
  • Delegating a function does not remove WRA's own ability to perform that function, nor does it relieve WRA of responsibility for it; WRA may also pay the delegate for carrying out the work.

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