Tax Collection and Management (Wales) Act 2016 section 2

The Welsh Revenue Authority

Section 2 establishes the Welsh Revenue Authority as a legal entity and defines its constitutional status in relation to the Crown.

  • The Welsh Revenue Authority (also known by its Welsh name, Awdurdod Cyllid Cymru) is established as a body corporate — meaning it has its own legal identity.
  • Throughout the Act, it is referred to by the abbreviation "WRA".
  • WRA carries out its functions on behalf of the Crown, similar to how HMRC operates on behalf of the UK Government.
  • Because WRA acts on behalf of the Crown, any property, rights and liabilities belonging to WRA are legally the property, rights and liabilities of the Crown.

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