What is the purpose of section 82 of the Tax Collection and Management (Wales) Act 2016?

Section 82 serves as a roadmap for the Part of the Act dealing with the Welsh Revenue Authority's investigatory powers. It does not create any powers or obligations itself but signposts the organisation of subsequent chapters covering information notices, inspections, restrictions, criminal offences, and rights of review and appeal.

What investigatory powers does the Welsh Revenue Authority have under this Part of the Act?

The WRA has powers to require information and documents under Chapter 2, inspect premises and property under Chapter 4, and exercise additional investigatory powers under Chapter 5. These powers are subject to restrictions and safeguards in Chapter 3, with criminal offences for non-compliance established in Chapter 6.

What protections do taxpayers have against the WRA's investigatory powers?

Taxpayers are protected by Chapter 3 restrictions and safeguards on the WRA's use of information-gathering powers. Additionally, Chapter 7 provides rights to seek review or appeal against tribunal-approved information notices and inspections, ensuring independent oversight of the WRA's more intrusive investigatory actions.

What happens if a person fails to comply with a WRA information notice?

Chapter 6 of the Act creates criminal offences for failing to comply with an information notice or obstructing the WRA's investigatory activities. This gives the WRA's powers practical enforcement by attaching criminal penalties for non-compliance, unless the person has a reasonable excuse for their failure to comply.

Tax Collection and Management (Wales) Act 2016 section 82

Overview of Part

Section 82 provides an overview of how the investigatory powers available to the Welsh Revenue Authority (WRA) are organised across the various chapters of this Part of the Act.

The WRA has powers to require information and documents (Chapter 2), subject to specific restrictions and safeguards (Chapter 3).
The WRA also has powers to inspect premises and other property (Chapter 4), along with additional investigatory powers (Chapter 5).
There are criminal offences for failing to comply with information notices (Chapter 6).
Taxpayers have rights to seek reviews and appeals against certain tribunal-approved information notices and inspections (Chapter 7).

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