Tax Collection and Management (Wales) Act 2016 section 21

Court proceedings

Section 21 establishes the Welsh Revenue Authority's power to bring court proceedings and allows individuals it authorises to conduct those proceedings in magistrates' courts without needing to be qualified lawyers.

WRA has the power to bring both criminal and civil court proceedings in England and Wales.
WRA can authorise individuals to conduct proceedings in magistrates' courts on its behalf.
WRA can also delegate the authority to approve who conducts such proceedings to another person or body.
Individuals authorised in this way do not need to hold a legal qualification or be an "authorised person" under the Legal Services Act 2007.

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