Tax Collection and Management (Wales) Act 2016 section 187

Regulation of investigatory powers

Section 187 amends the Regulation of Investigatory Powers Act 2000 to give the Welsh Revenue Authority and Welsh Ministers specific powers relating to surveillance and covert intelligence activities for Welsh tax purposes.

• The Welsh Revenue Authority is added to the list of public authorities permitted to use investigatory powers under the Regulation of Investigatory Powers Act 2000.
• Welsh Ministers are given the power to designate specific WRA officers, by description, office, rank or position, who may authorise directed surveillance and the use of covert human intelligence sources.
• Any order made by Welsh Ministers under this power may make different provision for different cases and include incidental, supplemental, consequential and transitional provisions as they see fit.
• Such orders are made by statutory instrument and are subject to annulment by the Senedd Cymru (then the National Assembly for Wales).