Tax Collection and Management (Wales) Act 2016 section 185

Powers to investigate criminal offences

Section 185 gives the Welsh Ministers the power to make regulations allowing the Welsh Revenue Authority to use police-style investigation and detention powers when investigating tax-related criminal offences.

• Welsh Ministers can extend police investigation and detention powers under the Police and Criminal Evidence Act 1984 to the Welsh Revenue Authority, with modifications as needed
• Welsh Ministers can similarly extend the seizure and retention powers under Part 2 of the Criminal Justice and Police Act 2001 to Welsh Revenue Authority investigations
• The regulations may authorise the use of reasonable force, permit searches of persons found on premises during warrant-based searches, and impose conditions on the exercise of these powers
• Any such regulations must be made by statutory instrument and require prior approval by the Senedd (formerly the National Assembly for Wales) before they can take effect

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