Tax Collection and Management (Wales) Act 2016 section 15

General directions

Section 15 deals with the power of the Welsh Ministers to give general directions to the Welsh Revenue Authority (WRA) and the obligations that follow from such directions.

  • The Welsh Ministers may issue directions of a general nature to the WRA, which the WRA must follow when carrying out its functions.
  • These directions cannot relate to the WRA's functions concerning the protection of taxpayer information (sections 29 and 30 of the Act).
  • Any directions issued may be changed or withdrawn by the Welsh Ministers at any time.
  • All directions given must be published by the Welsh Ministers, ensuring transparency.

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