Tax Collection and Management (Wales) Act 2016

Legislation Crest

E+W

Tax Collection and Management (Wales) Act 2016

2016 anaw 6

An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.

[25 April 2016]

Having been passed by the National Assembly for Wales and having received the assent of Her Majesty, it is enacted as follows:

PART 1 E+WOVERVIEW

1Overview of ActE+W

This Act is arranged as follows—

(a)Part 2 establishes the Welsh Revenue Authority and makes provision about its organisation and main functions;

(b)Part 3 makes provision about the assessment of devolved taxes;

(c)Part 4 makes provision about the Welsh Revenue Authority's investigatory powers, including provision about notices requiring information and the inspection of premises;

(d)Part 5 makes provision for and in connection with the imposition of penalties in relation to devolved taxes;

(e)Part 6 makes provision for interest to be payable on late payments to the Welsh Revenue Authority and on repayments by the Welsh Revenue Authority;

(f)Part 7 makes provision about payments to the Welsh Revenue Authority and the recovery of unpaid amounts;

(g)Part 8 makes provision for and in connection with reviews of and appeals against decisions of the Welsh Revenue Authority;

(h)Part 9 confers powers to make subordinate legislation about the investigation of criminal offences relating to devolved taxes;

(i)Part 10 contains provision that applies generally for the purposes of this Act.

PART 2 E+WTHE WELSH REVENUE AUTHORITY

Establishment and status of the Welsh Revenue AuthorityE+W

2The Welsh Revenue AuthorityE+W

(1)There is to be a body corporate to be known as the Welsh Revenue Authority or Awdurdod Cyllid Cymru.

(2)In this Act, the Welsh Revenue Authority is referred to as “WRA”.

(3)The functions of WRA are performed on behalf of the Crown and, accordingly, the property, rights and liabilities of WRA are property, rights and liabilities of the Crown.

Commencement Information

I1S. 2 in force at 18.10.2017 by S.I. 2017/954, art. 2

MembershipE+W

3MembershipE+W

(1)The members of WRA are—

(a)a chairperson appointed by the Welsh Ministers,

(b)not fewer than 4, nor more than 8, other persons appointed by the Welsh Ministers,

(c)the chief executive (see section 9),

(d)either 1 or 2 other members of staff of WRA appointed by the chief executive, and

(e)1 other member of staff of WRA appointed under section 6.

(2)The Welsh Ministers may appoint one of the members appointed under subsection (1)(b) as deputy chairperson.

(3)The Welsh Ministers may by regulations amend subsection (1) so as to substitute a different number for any of the numbers for the time being specified in it; but the regulations must ensure that the number of non-executive members continues to exceed the number of executive members.

(4)In this Part—

(a)the chairperson and members of WRA appointed under subsection (1)(b) are collectively referred to as “non-executive members”;

(b)the chief executive and members of WRA appointed under subsection (1)(d) or section 6 are collectively referred to as “executive members”;

(c)the member of WRA appointed under section 6 is referred to as an “elected executive member”.

Commencement Information

I2S. 3 in force at 18.10.2017 by S.I. 2017/954, art. 2

4Disqualification for appointment as non-executive memberE+W

A person is disqualified from appointment as a non-executive member of WRA if the person is—

(a)a member of the National Assembly for Wales,

(b)a member of the House of Commons, House of Lords, Scottish Parliament or Northern Ireland Assembly,

(c)a member of the European Parliament,

(d)a member of a local authority,

(e)a member of a National Park Authority,

(f)a member of the Welsh Government,

(g)a Minister of the Crown, a member of the Scottish Government or a Northern Ireland Minister,

(h)a police and crime commissioner,

(i)a person holding office under the Crown,

(j)a person employed in the civil service of the State, or

(k)the holder of an office, or a member or member of staff of a body, prescribed by regulations made by the Welsh Ministers.

Commencement Information

I3S. 4 in force at 18.10.2017 by S.I. 2017/954, art. 2

5Terms of non-executive membershipE+W

(1)A non-executive member of WRA holds office as a member for such period and on such terms as are specified in the terms of the member's appointment (but subject to subsection (4) and section 7).

(2)The period of office specified in the terms of a non-executive member's appointment must not be more than 5 years.

(3)A non-executive member of WRA appointed as deputy chairperson holds office as deputy chairperson for such period and on such terms as are specified in the person's terms of appointment as deputy chairperson (but subject to subsection (4) and section 7).

(4)A person may resign from office as a non-executive member, or as deputy chairperson, of WRA by giving notice to the Welsh Ministers.

(5)A person who is or has been a non-executive member of WRA may be re-appointed as a non-executive member once only.

(6)A person who is or has been deputy chairperson of WRA may be re-appointed as deputy chairperson.

(7)WRA may pay to non-executive members—

(a)such remuneration as WRA may, with the approval of the Welsh Ministers, determine, and

(b)such sums as WRA may, with the approval of the Welsh Ministers, determine by way of reimbursement of expenses incurred by them in carrying out their functions.

Commencement Information

I4S. 5 in force at 18.10.2017 by S.I. 2017/954, art. 2

6Appointment of elected executive memberE+W

(1)WRA must conduct a ballot of its staff for the purpose of appointing a member of staff as an elected executive member of WRA.

(2)The non-executive members of WRA must—

(a)appoint the winner of the ballot as an elected executive member of WRA, and

(b)determine the terms of that person's appointment.

(3)An elected executive member of WRA holds office as a member for such period and on such terms as are specified in the terms of the member's appointment (but subject to subsection (4) and section 7).

(4)An elected executive member of WRA may resign from office by giving notice to the non-executive members of WRA.

Commencement Information

I5S. 6 in force at 18.10.2017 by S.I. 2017/954, art. 2

7Removal of members etc.E+W

(1)The Welsh Ministers may remove a person from office as a non-executive member of WRA by notice if—

(a)the person becomes disqualified from appointment as a non-executive member by virtue of section 4,

(b)the person has been absent from meetings of WRA for a period longer than 6 months without the permission of WRA, or

(c)the Welsh Ministers consider that the person is unfit to be a member or is unable or unwilling to carry out the person's functions as a member.

(2)The non-executive members of WRA may remove a person from office as an elected executive member of WRA by notice if—

(a)the person has been absent from meetings of WRA for a period longer than 6 months without the permission of WRA, or

(b)the non-executive members of WRA consider that the person is unfit to be a member or is unable or unwilling to carry out the person's functions as a member.

(3)A person ceases to be deputy chairperson of WRA on ceasing to be a non-executive member.

(4)A person ceases to be a non-executive member of WRA if the person becomes a member of staff of WRA.

(5)A person ceases to be an executive member of WRA on ceasing to be chief executive or any other member of staff of WRA.

Commencement Information

I6S. 7 in force at 18.10.2017 by S.I. 2017/954, art. 2

Committees and staffE+W

8Committees and sub-committeesE+W

(1)WRA may establish committees for any purpose relating to its functions.

(2)WRA may determine the composition of its committees.

(3)WRA may appoint persons who are not members of WRA to be members of a committee, but those persons are not entitled to vote at meetings of the committee.

(4)A committee of WRA may establish sub-committees.

(5)A committee which establishes a sub-committee may determine its composition.

(6)A committee may appoint persons who are not members of WRA to be members of a sub-committee, but those persons are not entitled to vote at meetings of the sub-committee.

(7)WRA may pay to any members of a committee established by it, or of a sub-committee established by such a committee, who are not members of WRA—

(a)such remuneration as WRA may, with the approval of the Welsh Ministers, determine, and

(b)such sums as WRA may, with the approval of the Welsh Ministers, determine by way of reimbursement of expenses incurred by them in carrying out their functions.

Commencement Information

I7S. 8 in force at 18.10.2017 by S.I. 2017/954, art. 2

9Chief executive and other staffE+W

(1)There is to be a chief executive of WRA.

(2)The chief executive is responsible for (among other things) securing that the functions of WRA are performed efficiently and effectively.

(3)The first person employed as chief executive is to be appointed by the Welsh Ministers on such terms as they may determine.

(4)Each subsequent chief executive is to be appointed by the non-executive members of WRA on such terms as they may, with the approval of the Welsh Ministers, determine.

(5)WRA may appoint other members of staff on such terms as it may, with the approval of the Welsh Ministers, determine.

(6)Service as the chief executive or as any other member of staff of WRA is service in the civil service of the State.

Commencement Information

I8S. 9 in force at 18.10.2017 by S.I. 2017/954, art. 2

Procedure and validityE+W

10ProcedureE+W

(1)WRA must make rules to regulate its own procedure (including quorum) and that of any committee or sub-committee.

(2)The rules must provide that a meeting of WRA is not quorate unless a majority of the members present are non-executive members of WRA.

Commencement Information

I9S. 10 in force at 18.10.2017 by S.I. 2017/954, art. 2

11Validity of proceedings and actsE+W

The validity of any proceedings or acts of WRA (or of any committee or sub-committee) is not affected by—

(a)any vacancy in its membership,

(b)any defect in the appointment of a member, or

(c)any non-executive member becoming disqualified from appointment by virtue of section 4.

Commencement Information

I10S. 11 in force at 18.10.2017 by S.I. 2017/954, art. 2

FunctionsE+W

12Main functionsE+W

(1)WRA's general function is the collection and management of devolved taxes.

(2)WRA has the following particular functions—

(a)providing to the Welsh Ministers information, advice and assistance relating to devolved taxes;

(b)providing information and assistance relating to devolved taxes to devolved taxpayers, their agents and other persons;

(c)resolving complaints and disputes relating to devolved taxes;

(d)promoting compliance with the law relating to devolved taxes and protecting against tax evasion and tax avoidance in relation to devolved taxes.

(3)WRA must provide the Welsh Ministers with such information, advice or assistance relating to its functions as the Welsh Ministers may from time to time require in such form as the Welsh Ministers determine.

(4)In addition to any other powers it has, WRA may do anything which it considers—

(a)necessary or expedient in connection with the exercise of its functions, or

(b)incidental or conducive to the exercise of those functions.

Commencement Information

I11S. 12 in force at 18.10.2017 by S.I. 2017/954, art. 2

13Internal authorisation to carry out functionsE+W

(1)WRA may authorise the carrying out of any of its functions (to any extent) by—

(a)a member of WRA,

(b)a committee of WRA or a sub-committee of such a committee, or

(c)the chief executive or any other member of staff of WRA.

(2)But WRA may not authorise a committee or sub-committee to carry out any of its functions (to any extent) unless at least one of the members of the committee or sub-committee is a non-executive member of WRA.

(3)The authorisation of the carrying out of a function under this section does not affect—

(a)WRA's ability to exercise the function, or

(b)WRA's responsibility for the exercise of the function.

Commencement Information

I12S. 13 in force at 18.10.2017 by S.I. 2017/954, art. 2

14Delegation of functionsE+W

(1)WRA may delegate any of its functions to any person prescribed by regulations made by the Welsh Ministers.

(2)WRA may give directions to a person to whom any of its functions have been delegated about how the delegated functions are to be exercised and the person to whom the functions have been delegated must comply with any such direction.

(3)Delegations or directions under this section may be varied or revoked at any time.

(4)WRA must publish information about—

(a)delegations under this section, and

(b)directions under this section.

(5)Subsection (4) does not apply to the extent that WRA considers that publication of information would prejudice the effective exercise of its functions.

(6)Delegation of a function under this section does not affect—

(a)WRA's ability to exercise the function, or

(b)WRA's responsibility for the exercise of the function.

(7)WRA may make to a person to whom any of its functions have been delegated payments in respect of the exercise by the person of the delegated functions.

Commencement Information

I13S. 14 in force at 18.10.2017 by S.I. 2017/954, art. 2

15General directionsE+W

(1)The Welsh Ministers may give to WRA directions of a general nature.

(2)WRA must, in the exercise of its functions, comply with directions given under subsection (1).

(3)Directions given under subsection (1) may not relate to the exercise of the functions in sections 29 or 30.

(4)Directions under this section may be varied or revoked at any time.

(5)The Welsh Ministers must publish any directions given under subsection (1).

Commencement Information

I14S. 15 in force at 18.10.2017 by S.I. 2017/954, art. 2

InformationE+W

16Use of information by WRA and delegatesE+W

(1)Information acquired—

(a)by WRA, or

(b)by a person to whom WRA has delegated any of its functions,

in connection with a function of WRA may be used only in accordance (2).

(2)The information may be used—

(a)by WRA, or

(b)by any person to whom WRA has delegated any of its functions,

in connection with any function of WRA.

(3)This section is subject to any international obligation of the United Kingdom which restricts or prohibits the use of information.

Commencement Information

I15S. 16 in force at 18.10.2017 by S.I. 2017/954, art. 2

17Confidentiality of protected taxpayer informationE+W

(1)An individual who is or has been a relevant official must not disclose protected taxpayer information unless the disclosure is permitted by section 18.

(2)In this section and section 19, “relevant official” means an individual who is—

(a)a member of WRA, of a committee of WRA or of a sub-committee of such a committee,

(b)a person to whom WRA has delegated any of its functions, a member of a body to whom WRA has delegated any of its functions, of a committee of such a body or of a sub-committee of such a committee, or an office-holder of such a body,

(c)a member of staff of WRA,

(d)a member of staff of a person to whom WRA has delegated any of its functions employed in connection with any of those functions,

(e)a person providing services to WRA, or

(f)a person providing services to a person to whom WRA has delegated any of its functions in connection with any of those functions.

(3)In subsection (1) and section 18, “protected taxpayer information” means information relating to a person (the “affected person”)—

(a)which was acquired by WRA or which was acquired by a person to whom any of the functions of WRA have been delegated in connection with those functions, and

(b)by which the affected person may be identified (whether by reason of the affected person's identity being specified in the information or being capable of being deduced from it).

(4)But information is not “protected taxpayer information” if it is information about internal administrative arrangements of WRA or of a person to whom WRA has delegated any of its functions (whether the information relates to members of staff of WRA or of such a person or to other persons).

Commencement Information

I16S. 17 in force at 18.10.2017 by S.I. 2017/954, art. 2

18Permitted disclosuresE+W

(1)A disclosure of protected taxpayer information is permitted by this section if—

(a)it is made with the consent of each person to whom the information relates,

(b)it is made for the purpose of obtaining services in connection with a function of WRA,

(c)it is made for the purposes of a criminal investigation or criminal proceedings or for the purposes of the prevention or detection of crime,

(d)it is made to a body with responsibility for the regulation of a profession in connection with misconduct on the part of a member of the profession which relates to a function of WRA,

(e)it is made for the purposes of civil proceedings,

(f)it is made in pursuance of an order of a court or tribunal,

(g)it is made in accordance with an enactment requiring or permitting the disclosure, F1...

(h)it is made to WRA or to a person to whom WRA has delegated any of its functions for use in accordance with section 16[F2,]

[F3(i)it is made to Her Majesty’s Revenue and Customs in connection with a function of WRA or in connection with a function of Her Majesty’s Revenue and Customs, or

(j)it is made to Revenue Scotland in connection with a function of WRA or in connection with the collection and management of a devolved tax within the meaning of the Scotland Act 1998 (c. 46).]

(2)The Welsh Ministers may by regulations amend subsection (1).

Textual Amendments

F2S. 18(1)(h); punctuation mark substituted for full stop (29.11.2017) by The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163), regs. 1(2), 2(b)

Commencement Information

I17S. 18 in force at 18.10.2017 by S.I. 2017/954, art. 2

19Declaration of confidentialityE+W

(1)Every individual who is a relevant official must make a declaration acknowledging the obligation of confidentiality under section 17.

(2)A declaration must be made—

(a)as soon as reasonably practicable following the individual's appointment, and

(b)in such form and manner as WRA may determine.

(3)For the purposes of subsection (2)(a)—

(a)the renewal of a fixed term appointment is not to be treated as an appointment,

(b)an individual within section 17(2)(e) is to be treated as appointed when the individual first provides services as mentioned there, and

(c)if an individual within section 17(2)(b), (d) or (f) was appointed (or treated as appointed) before the delegation of functions concerned, the individual is to be treated as required to make the declaration as soon as reasonably practicable after the functions are delegated.

Commencement Information

I18S. 19 in force at 18.10.2017 by S.I. 2017/954, art. 2

20Offence of wrongful disclosure of protected taxpayer informationE+W

(1)An individual who discloses information in contravention of section 17(1) commits an offence.

(2)It is a defence for an individual charged with an offence under subsection (1) to prove that the individual reasonably believed—

(a)that the disclosure of the information was permitted by section 18, or

(b)that the information had already lawfully been made available to the public.

(3)An individual who commits an offence under subsection (1) is liable—

(a)on summary conviction, to imprisonment for a term not exceeding 12 months or a fine (or both);

(b)on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine (or both).

(4)This section does not affect the pursuit of any remedy or the taking of any action in relation to a contravention of section 17(1).

Commencement Information

I19S. 20 in force at 18.10.2017 by S.I. 2017/954, art. 2

Court proceedings and evidenceE+W

21Court proceedingsE+W

(1)WRA may institute criminal and civil proceedings in England and Wales.

(2)An individual authorised to conduct criminal or civil proceedings in magistrates' courts in England and Wales—

(a)by WRA, or

(b)by a person to whom WRA has delegated the function of authorising the conduct of such proceedings,

is entitled to do so even though not an authorised person for the purposes of the Legal Services Act 2007 (c. 29).

Commencement Information

I20S. 21(1) in force at 18.10.2017 by S.I. 2017/954, art. 2

22EvidenceE+W

(1)A document that purports to have been issued or signed by or with the authority of WRA⁠—

(a)is to be treated as having been so issued or signed unless the contrary is proved, and

(b)is admissible in any legal proceedings.

(2)A document that purports to have been issued by WRA and which certifies any of the matters specified in subsection (3) is sufficient evidence of that fact unless the contrary is proved.

(3)The matters are—

(a)that a specified person was appointed as a member of WRA on a specified date;

(b)that a specified person was appointed as a member of WRA's staff on a specified date;

(c)that at a specified time or for a specified purpose (or both) a specified member of WRA was authorised to exercise a function of WRA;

(d)that at a specified time or for a specified purpose (or both) a specified committee of WRA or a specified sub-committee of such a committee was authorised to exercise a function of WRA;

(e)that at a specified time or for a specified purpose (or both)—

(i)a specified member of WRA's staff, or

(ii)a member of WRA's staff of a specified description,

was authorised to exercise a function of WRA;

(f)that at a specified time or for a specified purpose (or both) a function of WRA was delegated to another specified person.

(4)A document that purports to have been issued by or with the authority of WRA and which certifies—

(a)that a tax return required to be made to WRA has not been made, or

(b)that a notice required to be given to WRA has not been given,

is sufficient evidence of that fact unless the contrary is proved.

(5)A copy of a document issued or acquired by WRA (or on its behalf) that is certified by WRA (or on its behalf) to be an accurate copy is admissible in any legal proceedings to the same extent as the document itself and is sufficient evidence of that document unless the contrary is proved.

(6)See section 168 (certificates of debt) for provision about the certification of debt.

Commencement Information

I21S. 22 in force at 18.10.2017 by S.I. 2017/954, art. 2

MoneyE+W

23FundingE+W

(1)The Welsh Ministers must pay WRA such amounts as they consider appropriate in respect of the carrying out of WRA's functions.

(2)The payments are to be made at the times, and subject to the conditions, that the Welsh Ministers consider appropriate.

Commencement Information

I22S. 23 in force at 18.10.2017 by S.I. 2017/954, art. 2

24RewardsE+W

WRA may pay a reward to a person in return for a service which relates to any of its functions.

25Payments of receipts into Welsh Consolidated FundE+W

(1)WRA must pay amounts collected in the exercise of its functions into the Welsh Consolidated Fund.

(2)But WRA may do so after deduction of disbursements by way of repayments of devolved taxes (including interest on such repayments) and credits in respect of devolved taxes.

Charter of standards and valuesE+W

26Charter of standards and valuesE+W

(1)WRA must prepare a Charter.

(2)The Charter must include—

(a)standards of service, standards of behaviour and values which WRA is expected to adhere to when dealing with devolved taxpayers, their agents and other persons in the exercise of its functions, and

(b)standards of behaviour and values which WRA expects devolved taxpayers, their agents and other persons to adhere to when dealing with it.

(3)WRA must—

(a)publish the Charter,

(b)review the Charter—

(i)at least once in the period of 5 years beginning with the day on which the Charter is published, and

(ii)subsequently, at least once in the period of 5 years following a review, and

(c)revise the Charter when it considers it appropriate to do so and publish the revised Charter.

(4)Before publishing the Charter or a revised Charter WRA must consult such persons as it considers appropriate.

(5)WRA must lay the Charter and any revised Charter before the National Assembly for Wales.

(6)The first Charter must be published within 3 months of the coming into force of this section.

Corporate plans, annual reports, accounts etc.E+W

27Corporate planE+W

(1)WRA must, for each planning period, prepare a corporate plan and submit it for approval by the Welsh Ministers.

(2)The corporate plan must set out—

(a)WRA's main objectives for the planning period,

(b)the outcomes by reference to which the achievement of the main objectives may be measured, and

(c)the activities which WRA expects to undertake during the planning period.

(3)The Welsh Ministers may approve the corporate plan subject to such modifications as may be agreed between them and WRA.

(4)When the Welsh Ministers approve the corporate plan, WRA must—

(a)publish the plan, and

(b)lay a copy of the plan before the National Assembly for Wales.

(5)During the planning period to which a corporate plan relates, WRA may review the plan and submit a revised corporate plan to the Welsh Ministers for approval.

(6)Subsections (2) to (4) apply to a revised corporate plan as they apply to a corporate plan.

(7)Planning period” means—

(a)a first period prescribed by the Welsh Ministers by regulations, and

(b)each subsequent period of 3 years.

(8)The Welsh Ministers may by regulations substitute for the period for the time being specified in subsection (7)(b) such other period as they consider appropriate.

(9)The corporate plan for the first planning period must be submitted for approval by the Welsh Ministers not later than 6 months after WRA is established; and the corporate plan for each subsequent planning period must be submitted before the beginning of the planning period.

Commencement Information

I23S. 27 in force at 18.10.2017 by S.I. 2017/954, art. 2

28Annual reportE+W

(1)As soon as is reasonably practicable after the end of each financial year, WRA must—

(a)prepare and publish a report on the exercise of its functions during that year,

(b)send a copy of the report to the Welsh Ministers, and

(c)lay a copy of the report before the National Assembly for Wales.

(2)The report must (in particular) contain an assessment of the extent to which WRA has demonstrated during the financial year the standards of service, standards of behaviour and values which it is stated in the Charter that it is expected to adhere to.

(3)WRA may publish such other reports and information on matters relevant to its functions as it considers appropriate.

29AccountsE+W

(1)WRA must—

(a)keep proper accounting records, and

(b)prepare accounts in respect of each financial year in accordance with directions given by the Welsh Ministers.

(2)The directions which the Welsh Ministers may give include (among other things) directions as to—

(a)the information to be contained in the accounts and the manner in which the accounts are to be presented;

(b)the methods and principles in accordance with which the accounts are to be prepared;

(c)additional information that is to accompany the accounts.

(3)Directions under this section may be varied or revoked at any time.

Commencement Information

I24S. 29 in force at 18.10.2017 by S.I. 2017/954, art. 2

30Tax StatementE+W

(1)WRA must prepare in respect of each financial year, in accordance with directions given by the Welsh Ministers, a statement of the amount of money collected by it during the financial year in the exercise of its functions (a “Tax Statement”).

(2)Directions under this section may be varied or revoked at any time.

31AuditE+W

(1)WRA must submit—

(a)the accounts prepared for a financial year, and

(b)the Tax Statement for a financial year,

to the Auditor General for Wales not later than 31 August in the following financial year.

(2)The Auditor General for Wales must—

(a)examine, certify and report on the accounts and Tax Statement, and

(b)not later than the end of the period of 4 months beginning with the day on which they are submitted, lay a copy of the certified accounts and Tax Statement, and the reports on them, before the National Assembly for Wales.

(3)In examining the accounts submitted under this section, the Auditor General for Wales must, in particular, be satisfied—

(a)that the expenditure to which the accounts relate has been incurred lawfully and in accordance with the authority which governs it, and

(b)that money received for a particular purpose or particular purposes has not been expended otherwise than for that purpose or those purposes.

(4)In examining the Tax Statement submitted under this section, the Auditor General for Wales must, in particular, be satisfied—

(a)that the money collected by WRA, to which the Tax Statement relates, has been collected lawfully, and

(b)that any deduction of disbursements has been made in accordance with section 25(2).

32Examination into use of resourcesE+W

(1)The Auditor General for Wales may carry out examinations into the economy, efficiency and effectiveness with which resources have been used in discharging WRA's functions.

(2)But that does not entitle the Auditor General for Wales to question the merits of the policy objectives of WRA.

(3)Before carrying out an examination the Auditor General for Wales must—

(a)consult the National Assembly for Wales, and

(b)take into account the views of the National Assembly for Wales as to whether or not an examination should be carried out.

(4)The Auditor General for Wales must—

(a)as soon as is reasonably practicable, publish a report of the results of an examination carried out under this section, and

(b)lay a copy of the report before the National Assembly for Wales.

33Accounting officerE+W

(1)The chief executive of WRA is the accounting officer of WRA.

(2)The accounting officer has, in relation to the accounts and finances of WRA, the responsibilities which are for the time being specified by the Welsh Ministers.

(3)The responsibilities which may be specified under this section include (among other things)—

(a)responsibilities in relation to the signing of WRA's accounts and the Tax Statement;

(b)responsibilities for the propriety and regularity of the finances of WRA;

(c)responsibilities for the economy, efficiency and effectiveness with which the resources of WRA are used;

(d)responsibilities owed to the National Assembly for Wales, the Welsh Ministers or a committee of the National Assembly for Wales.

Commencement Information

I25S. 33 in force at 18.10.2017 by S.I. 2017/954, art. 2

Consequential amendmentsE+W

34Welsh public recordsE+W

In section 148 of the Government of Wales Act 2006 (c. 32) (meaning of “Welsh public records”), in subsection (1), after paragraph (b) insert—

(ba)administrative and departmental records belonging to Her Majesty which are records of or held by the Welsh Revenue Authority;.

Commencement Information

I26S. 34 in force at 18.10.2017 by S.I. 2017/954, art. 2

35Public Services OmbudsmanE+W

In Schedule 3 to the Public Services Ombudsman (Wales) Act 2005 (c. 10) (listed authorities), after the entry relating to the National Assembly for Wales Commission insert— Taxation

Welsh Revenue Authority

Commencement Information

I27S. 35 in force at 18.10.2017 by S.I. 2017/954, art. 2

36Auditor General for WalesE+W

In section 23 of the Public Audit (Wales) Act 2013 (anaw 3) (general provision relating to fees), in subsection (3), after paragraph (b) insert—

(ba)an examination, certification or report under section 31 of the Tax Collection and Management (Wales) Act 2016 in respect of the Welsh Revenue Authority's Tax Statement;.

PART 3 E+WTAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 1E+WOVERVIEW

37Overview of PartE+W

This Part is about the assessment of devolved taxes and includes provision about—

(a)keeping records;

(b)tax returns;

(c)enquiries by WRA into tax returns;

(d)determinations by WRA of devolved tax due where no tax return is made;

(e)assessments by WRA of devolved tax due where there is no enquiry;

(f)claims for relief from double assessment and for repayment of devolved tax;

(g)the making of claims.

CHAPTER 2E+WTAXPAYER DUTIES TO KEEP AND PRESERVE RECORDS

38Duty to keep and preserve recordsE+W

(1)A person who is required to make a tax return must—

(a)keep any records that may be needed to enable the person to make a correct and complete tax return, and

(b)preserve those records in accordance with this section.

(2)The records must be preserved until the end of the later of the relevant day and the day on which—

(a)an enquiry into the tax return is completed (see section 50), or

(b)if there is no enquiry, WRA ceases to have power to enquire into the tax return (see section 43).

(3)The relevant day” means—

(a)the sixth anniversary of the day on which the tax return is made or, if the tax return is amended, of the day on which notice of the amendment is given under section 41, or

(b)any earlier day that may be specified by WRA.

(4)Different days may be specified for different purposes under subsection (3)(b).

(5)The records required to be kept and preserved under this section include—

(a)details of any relevant transaction (including relevant instruments relating to any transaction: in particular, any contract or conveyance, and any supporting maps, plans or similar documents);

(b)details of any activity subject to devolved tax;

(c)records of relevant payments, receipts and financial arrangements.

(6)The Welsh Ministers may by regulations—

(a)provide that the records required to be kept and preserved under this section do, or do not, include records of a description prescribed by the regulations;

(b)prescribe descriptions of supporting documents that are required to be kept under this section.

(7)Regulations under this section may make provision by reference to things specified in a notice published by WRA in accordance with the regulations (and not withdrawn by a subsequent notice).

(8)Supporting documents” includes accounts, books, deeds, contracts, vouchers and receipts.

39Preservation of information etc.E+W

[F4(1 )]The duty under section 38 [F5or 38A] to preserve records may be satisfied—

(a)by preserving them in any form and by any means, or

(b)by preserving the information contained in them in any form and by any means, subject to any conditions or exceptions prescribed by regulations made by the Welsh Ministers.

[F6(2)But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.]

[F739APower to make regulations about recordsE+W

The Welsh Ministers may by regulations provide that the records required to be kept and preserved under this Chapter do, or do not, include records of a description prescribed by the regulations.]

CHAPTER 3E+WTAX RETURNS

Filing dateE+W

40Meaning of “filing date”E+W

In this Act, the “filing date”, in relation to a tax return, is the day by which the tax return is required to be made by any enactment.

Amendment and correction of tax returnsE+W

41Amendment of tax return by taxpayerE+W

(1)A person who has made a tax return may amend it by giving notice to WRA.

(2)An amendment under this section must be made before the end of the period of 12 months beginning with the relevant date (referred to in section 42 as the “amendment period”).

(3)The relevant date is—

(a)the filing date, or

(b)such other date as the Welsh Ministers may by regulations prescribe.

(4)This section is subject to sections 45(3) and 50.

42Correction of tax return by WRAE+W

(1)WRA may correct any obvious error or omission in a tax return.

(2)A correction under this section—

(a)is made by issuing a notice to the person who made the tax return, and

(b)is regarded as effecting an amendment of the tax return.

(3)The reference in subsection (1) to an error includes, for instance, an arithmetical mistake or an error of principle.

(4)A correction under this section must be made before the end of the period of 9 months beginning with the day on which the tax return was made.

(5)A correction under this section has no effect if the person who made the tax return rejects it by—

(a)during the amendment period, amending the tax return so as to reject the correction, or

(b)after that period, giving a notice rejecting the correction.

(6)A notice under subsection (5)(b) must be given to WRA before the end of the period of 3 months beginning with the day on which the notice of correction is issued.

CHAPTER 4E+WWRA ENQUIRIES

Notice and scope of enquiryE+W

43Notice of enquiryE+W

(1)WRA may enquire into a tax return if it issues notice of the intention to do so (a “notice of enquiry”) to the person who made the tax return before the end of the [F8enquiry period (but see subsection (1B)).]

[F9(1A)The enquiry period for a tax return is the period of 12 months beginning with the relevant date.

(1B)But WRA may enquire into a tax return after the expiry of the enquiry period if—

(a)the tax return is made in respect of a land transaction,

(b)after the tax return is made, a further return is made in respect of the same land transaction,

(c)WRA has issued a notice of enquiry into the further return, and

(d)WRA believes it is necessary to enquire into the tax return mentioned in paragraph (a).]

(2)[F10For the purposes of subsection (1A),] the relevant date is—

(a)if the tax return was made after the filing date, the day on which the tax return was made, or

(b)otherwise, the filing date,

but if the tax return is amended under section 41, the relevant date is the day on which the amendment was made.

(3)A tax return that has been the subject of one notice under this section may not be the subject of another, except a notice issued

[F11(a)as a result of an amendment of the tax return under section 41, or

(b)by virtue of subsection (1B)].

[F12(4)In subsection (1B), “"further return”” means a further return made under LTTA.]

44Scope of enquiryE+W

(1)An enquiry into a tax return extends to anything contained in the tax return, or required to be contained in the tax return, that relates—

(a)to the question whether the person who made the tax return is chargeable to the devolved tax to which the tax return relates, or

(b)to the amount of devolved tax chargeable on the person who made the tax return.

(2)But if a notice of enquiry is issued as a result of the amendment of a tax return under section 41 after an enquiry into the tax return has been completed, the enquiry is limited to—

(a)matters to which the amendment relates, and

(b)matters affected by the amendment.

Amendment of tax return during enquiryE+W

45Amendment of tax return during enquiry to prevent loss of taxE+W

(1)If, during the period when an enquiry into a tax return is in progress, WRA forms the opinion—

(a)that the amount stated in the tax return as the amount of devolved tax [F13chargeable] is insufficient, and

(b)that, unless the return is immediately amended, there is likely to be a loss of devolved tax,

WRA may by notice issued to the person who made the return amend it to make good the insufficiency.

[F14(1A)If, during the period when an enquiry into a tax return is in progress, WRA forms the opinion—

(a)that the amount of tax credit claimed in the tax return is excessive, and

(b)that, unless the return is immediately amended, there is likely to be a loss of devolved tax,

WRA may by notice issued to the person who made the return amend it so that the amount claimed is no longer excessive.]

(2)If the enquiry is one that is limited by section 44(2) to matters arising from an amendment of the tax return,

[F15(a)]subsection (1) applies only so far as the insufficiency is attributable to the amendment [F16, and

(b)subsection (1A) applies only so far as the excessive amount is attributable to the amendment.]

(3)Where a notice is issued under subsection (1) [F17or (1A)], the person who made the tax return may no longer amend it under section 41.

(4)The person who made the tax return must pay any amount, or additional amount, of devolved tax payable as a result of the amendment before the end of the period of 30 days beginning with the day on which notice of the amendment is issued.

(5)For the purposes of this section and [F18sections 45A and 46] the period during which an enquiry into a tax return is in progress is the whole of the period—

(a)beginning with the day on which notice of enquiry into the tax return is issued, and

(b)ending with the day on which the enquiry is completed (see section 50).

Referral during enquiryE+W

46Referral of questions to tribunal during enquiryE+W

(1)At any time when an enquiry is in progress the person who made the tax return and WRA may jointly refer any question arising in connection with the subject-matter of the tax return to the tribunal.

(2)The tribunal must determine any question referred to it.

(3)More than one referral may be made under this section in relation to an enquiry.

47Withdrawal of referralE+W

WRA or the person who made the tax return may withdraw a referral made under section 46.

48Effect of referral on enquiryE+W

(1)While proceedings on a referral under section 46 are in progress in relation to an enquiry⁠—

(a)no closure notice may be issued in relation to the enquiry (see section 50), and

(b)no application may be made for a direction to issue a closure notice (see section 51).

(2)Proceedings on a referral are in progress where—

(a)a referral has been made and has not been withdrawn, and

(b)the question referred has not been finally determined.

49Effect of determinationE+W

(1)A determination under section 46 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.

(2)WRA must take the determination into account—

(a)in reaching conclusions on the enquiry, and

(b)in the formulation of any amendments of the tax return that may be required to give effect to those conclusions.

(3)The question determined may not be reopened on an appeal, except to the extent that it could be reopened if it had been determined as a preliminary issue in an appeal.

Completion of enquiryE+W

50Completion of enquiryE+W

(1)An enquiry is completed when WRA issues a notice (a “closure notice”) to the person who made the tax return stating—

(a)that the enquiry is complete, and

(b)the conclusions reached in the enquiry.

(2)A closure notice must either—

(a)state that in WRA's opinion no amendment of the tax return is required, or

(b)make the amendments of the tax return required to give effect to WRA's conclusions.

(3)Where a closure notice is issued which makes amendments of a tax return, the person who made the tax return may no longer amend it under section 41.

(4)The person who made the tax return must pay an amount, or additional amount, of devolved tax chargeable as a result of an amendment made by a closure notice before the end of the period of 30 days beginning with the day on which the notice is issued.

51Direction to complete enquiryE+W

(1)The person who made the tax return may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.

(2)The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not giving a closure notice within that period.

CHAPTER 5E+WWRA DETERMINATIONS

52Determination of tax chargeable if no tax return madeE+W

(1)This section applies where—

(a)WRA has reason to believe that a person is chargeable to a devolved tax,

(b)the person has not made a tax return in relation to the devolved tax chargeable, and

(c)the relevant filing date has passed.

(2)The relevant filing date” means the date by which WRA believes a tax return was required to be made.

(3)WRA may make a determination (a “WRA determination”) of the amount of devolved tax to which the person is, in WRA's opinion, chargeable.

(4)Notice of the determination must be issued to the person.

(5)The person must pay the devolved tax payable as a result of the WRA determination before the end of the period of 30 days beginning with the day on which notice of the determination is issued.

(6)No WRA determination may be made more than 4 years after the relevant date.

(7)The relevant date is—

(a)the relevant filing date, or

(b)such other date as the Welsh Ministers may by regulations prescribe.

53Determination superseded by tax returnE+W

(1)If, after a WRA determination has been made, the person whom WRA had reason to believe was chargeable to a devolved tax makes a tax return with respect to the tax, the return supersedes the determination.

(2)But subsection (1) does not apply to a tax return made—

(a)more than 4 years after the power to make a WRA determination first became exercisable, or

(b)more than 12 months after the day on which the notice of the determination was issued,

whichever is the later.

(3)Where—

(a)proceedings have been begun for the recovery of any devolved tax charged by a WRA determination, and

(b)before the proceedings are concluded the determination is superseded by a tax return,

the proceedings may be continued as if they were proceedings for the recovery of so much of the devolved tax charged by the tax return as is required to be paid and has not yet been paid.

CHAPTER 6E+WWRA ASSESSMENTS

Assessment of loss of tax or of excessive repaymentE+W

54Assessment where loss of taxE+W

If WRA comes to the view that—

(a)an amount of devolved tax that ought to have been assessed as devolved tax chargeable on a person has not been assessed,

(b)an assessment of the devolved tax chargeable on a person is or has become insufficient, or

(c)relief in respect of a devolved tax has been claimed or given that is or has become excessive,

WRA may make an assessment of the amount or further amount that ought in its opinion to be charged in order to make good the loss of devolved tax.

55Assessment to recover excessive repayment of taxE+W

(1)If an amount of a devolved tax has been, but ought not to have been, repaid to a person that amount may be assessed and recovered as if it were unpaid devolved tax.

(2)If the repayment was made with interest, the amount assessed and recovered may include the amount of interest that ought not to have been paid.

56References to “WRA assessment”E+W

In this Act, “WRA assessment” means an assessment under section 54 or 55.

Making WRA assessmentsE+W

57References to the “taxpayer”E+W

In sections 58 to 61, “taxpayer” means—

(a)in relation to a WRA assessment under section 54, the person chargeable to the devolved tax,

(b)in relation to a WRA assessment under section 55, the person mentioned there.

58Conditions for making WRA assessmentsE+W

(1)A WRA assessment—

(a)may be made only in the two cases specified in subsections (2) and (3), and

(b)may not be made in the circumstances specified in subsection (4).

(2)The first case is where the situation mentioned in section 54 or 55 was brought about carelessly or deliberately by—

(a)the taxpayer,

(b)a person acting on the taxpayer's behalf, or

(c)a person who was a partner in the same partnership as the taxpayer.

(3)The second case is—

(a)where WRA has ceased to be entitled to issue a notice of enquiry into a tax return, or has completed its enquiries into a tax return, and

(b)at the time when it ceased to be so entitled or completed those enquiries, it could not reasonably have been expected to be aware of the situation mentioned in section 54 or 55 on the basis of information made available to it before that time.

(4)No WRA assessment may be made if—

(a)the situation mentioned in section 54 or 55 is attributable to a mistake in the tax return as to the basis on which the devolved tax liability ought to have been calculated, and

(b)the mistake occurred because the tax return was made on the basis prevailing, or in accordance with the practice generally prevailing, at the time it was made.

59Time limits for WRA assessmentsE+W

(1)No WRA assessment may be made more than 4 years after the relevant date.

(2)But a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54 or 55 brought about carelessly by the taxpayer or a related person may be made up to 6 years after the relevant date.

(3)And a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54 or 55 brought about deliberately by the taxpayer or a related person may be made up to 20 years after the relevant date.

(4)A WRA assessment under section 55 is not out of time if it is made within the period of 12 months beginning with the day on which the repayment in question was made.

(5)If the taxpayer has died—

(a)any WRA assessment on the personal representatives must be made before the end of the period of 4 years beginning with the date of the death, and

(b)a WRA assessment is not to be made in respect of a relevant date more than 6 years before that date.

(6)Any objection to the making of a WRA assessment on the ground that the time limit for making it has expired can only be made on a review of or appeal against the assessment.

(7)In this section—

  • related person” (“person cysylltiedig”), in relation to the taxpayer, means—

    (a)

    a person acting on the taxpayer's behalf, or

    (b)

    a person who was a partner in the same partnership as the taxpayer;

  • relevant date” (“dyddiad perthnasol”) means—

    (a)

    if the tax return was made after the filing date, the day on which the tax return was made, or

    (b)

    otherwise, the filing date.

60Situations brought about carelessly or deliberatelyE+W

(1)This section applies for the purposes of sections 58 and 59.

(2)A situation is brought about carelessly by a person if the person fails to take reasonable care to avoid bringing about that situation.

(3)Where—

(a)information is provided to WRA,

(b)the person who provided the information, or the person on whose behalf it was provided, discovers some time later that the information was inaccurate, and

(c)that person fails to take reasonable steps to inform WRA,

any situation brought about by the inaccuracy is to be treated as having been brought about carelessly by that person.

(4)References to a situation brought about deliberately by a person include a situation brought about as a result of a deliberate inaccuracy in a document given to WRA.

61Assessment procedureE+W

(1)Notice of a WRA assessment must be issued to the taxpayer.

(2)The amount payable in accordance with a WRA assessment must be paid before the end of the period of 30 days beginning with the day on which the notice of the assessment is issued.

(3)After notice of the assessment has been issued to the taxpayer, the assessment may not be altered except in accordance with the express provisions of any enactment.

CHAPTER 7E+WRELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX

Double assessmentE+W

62Claim for relief in case of double assessmentE+W

A person who believes that a devolved tax has been assessed on that person more than once in respect of the same matter may make a claim to WRA for relief against any double charge.

Overpaid tax etc.E+W

63Claim for relief for overpaid tax etc.E+W

(1)This section applies where—

(a)a person has paid an amount by way of a devolved tax but believes the devolved tax was not chargeable, or

(b)a person has been assessed as chargeable to an amount of a devolved tax, or a [F19WRA] determination has been made that a person is chargeable to an amount of a devolved tax, but the person believes the devolved tax is not chargeable.

(2)The person may make a claim to WRA for the amount to be repaid or discharged.

(3)Where this section applies, WRA is not liable to give relief except as provided in this Part or by or under any other provision of [F20the Welsh Tax Acts].

(4)For the purposes of this section and sections [F2163A] to 81, an amount paid by one person on behalf of another is treated as paid by the other person.

Textual Amendments

Modifications etc. (not altering text)

C1Pt. 3 Ch. 7 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), ss. 48(3), 81(2)(3), Sch. 6 para. 14(2); S.I. 2018/34, art. 3

Commencement Information

I31S. 63 in force at 1.4.2018 by S.I. 2018/33, art. 3

[F2263AClaim for relief in respect of land transaction tax: regulations ceasing to have effectE+W

(1)If—

(a)by virtue of section 26(2) of LTTA the tax bands and tax rates specified in rejected regulations apply to a chargeable transaction, and

(b)in consequence, the amount of land transaction tax chargeable in respect of the transaction is greater than the amount that would otherwise have been chargeable,

the buyer in the transaction may make a claim to WRA for the discharge or repayment of the amount of land transaction tax that would not have been chargeable had the rejected regulations not been made.

(2)Where WRA decides to give effect to a claim under subsection (1) it must also discharge or repay any penalty or interest related to the amount of tax discharged or repaid.

(3)Any penalty or interest is related to an amount of tax for this purpose to the extent that it—

(a)is attributable to the amount, and

(b)would not have been incurred but for the application to the transaction in question of the tax bands and tax rates specified in the rejected regulations.

(4)A claim under subsection (1) must be made before the end of the period of 12 months beginning with the later of—

(a)the date on which the rejected regulations cease to have effect, or

(b)the filing date for a tax return containing an assessment of tax chargeable calculated using the tax bands and tax rates specified in the rejected regulations.

(5)A claim under subsection (1) is to be treated as if it were an amendment made under section 41 to the assessment of tax chargeable contained in a tax return.

(6)In this section—

  • "chargeable transaction”” (“"trafodiad trethadwy”") has the meaning given by section 17 of LTTA;

  • "rejected regulations”” (“"rheoliadau a wrthodir”") has the meaning given by section 26(1)(a) of that Act.]

Unjustified enrichmentE+W

64Disallowing claims for relief under section 63 due to unjustified enrichmentE+W

WRA need not give effect to a claim for relief made under section 63 if, or to the extent that, repayment or discharge of the amount would unjustly enrich the claimant.

65. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
66Unjustified enrichment: reimbursement arrangementsE+W

(1)The Welsh Ministers may by regulations make provision for reimbursement arrangements made by any person to be disregarded for the purposes of section 64 except where the arrangements—

(a)contain such provision as may be prescribed by the regulations, and

(b)are supported by such undertakings to comply with the provisions of the arrangements as may be required by the regulations to be given to WRA.

(2)In this section, “reimbursement arrangements” means any arrangements for the purposes of a claim under section 63 which—

(a)are made by any person for the purpose of securing that the person is not unjustly enriched by the repayment or discharge of any amount in pursuance of the claim, and

(b)provide for the reimbursement of persons who have for practical purposes borne the whole or any part of the cost of the original payment of that amount to WRA.

(3)The provision that may be prescribed by regulations under this section to be contained in reimbursement arrangements includes in particular—

(a)provision requiring a reimbursement for which the arrangements provide to be made within such period after the repayment to which it relates as may be specified in the regulations;

(b)provision for the repayment of amounts to WRA where those amounts are not reimbursed in accordance with the arrangements;

(c)provision requiring interest paid by WRA on any amount repaid by it to be treated in the same way as that amount for the purposes of any requirement under the arrangements to make reimbursement or to repay WRA;

(d)provision requiring such records relating to the carrying out of the arrangements as may be described in the regulations to be kept and produced to WRA.

(4)Regulations under this section may impose obligations on persons specified in the regulations—

(a)to make the repayments to WRA that they are required to make in pursuance of any provisions contained in any reimbursement arrangements by virtue of subsection (3)(b) or (c);

(b)to comply with any requirements contained in any such arrangements by virtue of subsection (3)(d).

(5)Regulations under this section may make provision for the form and manner in which, and the times at which, undertakings are to be given to WRA in accordance with the regulations and any such provision may allow for those matters to be determined by WRA in accordance with the regulations.

(6)Regulations under this section may make provision for penalties where a person breaches an obligation imposed by virtue of subsection (4).

(7)The regulations may in particular make provision—

(a)about the circumstances in which liability to a penalty is incurred;

(b)about the amounts of penalties;

(c)for fixed penalties, daily penalties and penalties calculated by reference to the amount of repayments which the person would have been liable to make to WRA if the obligation had been breached;

(d)about the procedure for assessing penalties;

(e)about reviews of or appeals against penalties;

(f)about enforcing penalties.

(8)But the regulations may not create criminal offences.

(9)Regulations made by virtue of subsection (6) may amend any enactment (including this Act).

(10)Regulations so made do not apply to a failure beginning before the day on which the regulations come into force.

Commencement Information

I32S. 66 in force at 18.10.2017 by S.I. 2017/954, art. 2

Other grounds for disallowing claimsE+W

67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 8E+WPROCEDURE FOR MAKING CLAIMS ETC.

68Making claimsE+W

(1)A claim under section 62 or 63 must be made in such form as WRA may determine.

(2)The form of claim must provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the claimant's information and belief.

(3)The form of claim may require—

(a)a statement of the amount of devolved tax that will be required to be discharged or repaid in order to give effect to the claim;

(b)such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct;

(c)the delivery with the claim of such statements and documents, relating to the information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b).

(4)A claim for repayment of devolved tax may not be made unless the claimant has documentary evidence that the devolved tax has been paid.

(5)A claim under section 63 may not be made by being included in a tax return.

69Duty to keep and preserve recordsE+W

(1)A person making a claim under section 62 or 63 must—

(a)have kept any records that are needed to enable the person to make a correct and complete claim, and

(b)preserve those records in accordance with this section.

(2)The records must be preserved until the latest of the following—

(a)(except where paragraph (b) or (c) applies) the end of the period of 12 months beginning with the day on which the claim was made;

(b)where there is an enquiry into the claim, or into an amendment of the claim, the day on which the enquiry is completed;

(c)where the claim is amended and there is no enquiry into the amendment, the day on which WRA ceases to have power to enquire into the amendment.

(3)The Welsh Ministers may by regulations—

(a)provide that the records required to be kept and preserved under this section include, or do not include, records of a description prescribed by the regulations;

(b)prescribe descriptions of supporting documents that are required to be kept under this section.

(4)Regulations under this section may make provision by reference to things specified in a notice published by WRA in accordance with the regulations (and not withdrawn by a subsequent notice).

(5)Supporting documents” includes accounts, books, deeds, contracts, vouchers and receipts.

Commencement Information

I33S. 69(3)(4) in force at 18.10.2017 by S.I. 2017/954, art. 2

70Preservation of information etc.E+W

The duty under section 69 to preserve records may be satisfied—

(a)by preserving them in any form and by any means, or

(b)by preserving the information contained in them in any form and by any means, subject to any conditions or exceptions prescribed by regulations made by the Welsh Ministers.

71Amendment of claim by claimantE+W

(1)A person who has made a claim under section 62 or 63 may amend the claim by giving notice to WRA.

(2)No such amendment may be made—

(a)more than 12 months after the day on which the claim was made, or

(b)if WRA issues a notice under section 74, during the period—

(i)beginning with the day on which the notice is issued, and

(ii)ending with the day on which the enquiry under that section is completed.

72Correction of claim by WRAE+W

(1)WRA may by issuing notice to the claimant amend a claim so as to correct obvious errors or omissions in the claim (whether errors of principle, arithmetical mistakes or otherwise).

(2)No such correction may be made—

(a)more than 9 months after the day on which the claim was made, or

(b)if WRA issues a notice under section 74, during the period—

(i)beginning with the day on which notice is issued, and

(ii)ending with the day on which the enquiry under that section is completed.

(3)A correction under this section has no effect if, within the period of 3 months beginning with the day following that on which the notice of correction is issued, the claimant gives a notice to WRA rejecting the correction.

73Giving effect to claims and amendmentsE+W

(1)As soon as practicable after a claim is made, amended or corrected—

(a)WRA must issue notice of its decision to the claimant, and

(b)where WRA decides to give effect to the claim or amendment (whether in part or in full), it must do so by discharge or repayment of devolved tax.

(2)Where WRA enquires into a claim or amendment—

(a)subsection (1) does not apply until a closure notice is issued under section 75, and then it applies subject to section 77, but

(b)WRA may at any time before then give effect to the claim or amendment, on a provisional basis, to such extent as it thinks fit.

74Notice of enquiryE+W

(1)WRA may enquire into a person's claim or amendment of a claim if it issues to the claimant notice of its intention to do so (a “notice of enquiry”) before the end of the period of 12 months beginning with the day after the day on which the claim or amendment was made.

(2)A claim or amendment that has been the subject of one notice of enquiry may not be the subject of another.

75Completion of enquiryE+W

(1)An enquiry is completed when WRA issues a notice (a “closure notice”) to the claimant stating—

(a)that the enquiry is complete, and

(b)the conclusions reached in the enquiry.

(2)A closure notice must either—

(a)state that in the opinion of WRA no amendment of the claim is required, or

(b)if in WRA's opinion the claim is insufficient or excessive, amend the claim so as to make good or eliminate the deficiency or excess.

(3)In the case of an enquiry into an amendment of a claim, subsection (2)(b) applies only so far as the deficiency or excess is attributable to the amendment.

76Direction to complete enquiryE+W

(1)The claimant may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.

(2)The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not issuing a closure notice within the specified period.

77Giving effect to amendments under section 75E+W

(1)Within 30 days after the day on which a notice under section 75(2)(b) is issued WRA must give effect to the amendment by making such adjustment as may be necessary, whether⁠—

(a)by way of assessment on the claimant, or

(b)by discharge or repayment of devolved tax.

(2)An assessment made under subsection (1) is not out of time if it is made within the time mentioned in that subsection.

78Time limit for making claimsE+W

A claim under section 62 or 63 must be made within the period of 4 years beginning with the day after the filing date for the tax return to which the payment by way of devolved tax, or the assessment or determination, relates.

79The claimant: partnershipsE+W

(1)This section is about the application of section 63 in a case where either—

(a)(in a case falling within section 63(1)(a)) the person paid the amount in question in the capacity of a partner in a partnership, or

(b)(in a case falling within section 63(1)(b)) the assessment was made on, or the determination related to the liability of, the person in such a capacity.

(2)In such a case, only a relevant person who has been nominated to do so by all of the relevant persons may make a claim under section 63 in respect of the amount in question.

(3)The relevant persons are the persons who would have been liable as partners to pay the amount in question had the payment been due or (in a case falling within section 63(1)⁠(b)) had the assessment or determination been correctly made.

80Assessment of claimant in connection with claimE+W

(1)This section applies where—

(a)a claim is made under section 63,

(b)the grounds for giving effect to the claim also provide grounds for a WRA assessment on the claimant in respect of the devolved tax, and

(c)such an assessment could be made but for a relevant restriction.

(2)In a case falling within section 79(1)(a) or (b), the reference to the claimant in subsection (1)(b) of this section includes any relevant person (as defined in section 79(3)).

(3)The following are relevant restrictions—

(a)section 58;

(b)the end of a time limit for making a WRA assessment.

(4)Where this section applies—

(a)the relevant restrictions are to be disregarded, and

(b)the WRA assessment is not out of time if it is made before the final determination of the claim.

(5)A claim is not finally determined until—

(a) the claim, or

(b)the amount to which it relates,

can no longer be varied (whether on review, appeal or otherwise).

81Contract settlementsE+W

(1)In section 63(1)(a), the reference to an amount paid by a person by way of devolved tax includes an amount paid by a person under a contract settlement in connection with devolved tax believed to be payable.

(2)The following provisions apply if the person who paid the amount under the contract settlement (“the payer”) and the person by whom the devolved tax was payable (“the taxpayer”) are not the same person.

(3)In relation to a claim under section 63 in respect of that amount—

(a)the references to the claimant in section 67(5), (6) and (8) have effect as if they included the taxpayer, and

(b)the references to the claimant in sections 67(9) and 80(1)(b) have effect as if they were references to the taxpayer.

(4)In relation to a claim under section 63 in respect of that amount, references to devolved tax in sections 68, 73 and 77 include the amount paid under the contract settlement.

(5)Where the grounds for giving effect to a claim by the payer in respect of the amount also provide grounds for a WRA assessment on the taxpayer in respect of the devolved tax—

(a)WRA may set any amount repayable to the payer as a result of the claim against any amount payable by the taxpayer as a result of the assessment, and

(b)the obligations of WRA and the taxpayer are discharged to the extent of the set-off.

PART 4 E+WINVESTIGATORY POWERS OF WRA

CHAPTER 1E+WINTRODUCTORY

OverviewE+W

82Overview of PartE+W

This Part is arranged as follows—

(a)Chapter 2 sets out WRA's investigatory powers in relation to information and documents,

(b)Chapter 3 sets out restrictions on the powers in Chapter 2,

(c)Chapter 4 sets out WRA's investigatory powers in relation to premises and other property,

(d)Chapter 5 sets out further investigatory powers,

(e)Chapter 6 sets out offences in relation to information notices, and

(f)Chapter 7 is about reviews and appeals against certain tribunal approvals of information notices and inspections.

InterpretationE+W

83Information noticesE+W
84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
85. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 2E+WPOWERS TO REQUIRE INFORMATION AND DOCUMENTS

86Taxpayer noticesE+W

87Third party noticesE+W

88Tribunal approval of taxpayer notices and third party noticesE+W

89Power to require information and documents about persons whose identity is not knownE+W

90Requiring information and documents in relation to a group of undertakingsE+W

91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

92Power to obtain information to enable a person's identity to be ascertainedE+W

93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

94Time limit for issuing a tribunal approved information noticeE+W

95Complying with an information noticeE+W

96Producing copies of documentsE+W

CHAPTER 3E+WRESTRICTIONS ON POWERS IN CHAPTER 2

97Information notices: general restrictionsE+W

(1)An information notice requires a person to produce a document only if it is in the person's possession or power.

(2)An information notice may not require a person to produce a document if the whole of the document originates more than 6 years before the day on which the notice is issued, unless the notice is issued with the approval of the tribunal.

(3)An information notice issued for the purpose of checking the tax position of a person who has died may not be issued more than 4 years after the person's death.

(4)An information notice may not require a person to provide information or produce a document (or any part of a document) that relates to the conduct of a pending review or appeal relating to any tax (whether or not a devolved tax).

98Protection for journalistic materialE+W

(1)An information notice may not require a person to provide or produce journalistic material.

(2)Journalistic material” means information or a document which is—

(a)in the possession of someone who created or acquired it for the purposes of journalism, or

(b)in the possession of someone who received it from another person who intended the recipient to use it for the purposes of journalism.

99Protection for personal recordsE+W

(1)An information notice may not require a person to provide or produce personal records or information contained in personal records.

(2)But an information notice may require a person—

(a)to produce a document (or a copy of a document) that is a personal record, omitting the information which (either alone or with other information) makes the document a personal record;

(b)to provide information contained in a document which is a personal record, other than the information which (either alone or with other information) makes the document a personal record.

(3)Personal records” means documentary and other records concerning an individual (“P”) (whether living or dead) who can be identified from those records and relating to—

(a)P's physical or mental health,

(b)spiritual counselling or assistance given or to be given to P, or

(c)counselling or assistance given or to be given to P in relation to P's personal welfare by a person who—

(i)by reason of an office or occupation has responsibilities for P's personal welfare, or

(ii)by reason of an order of a court has responsibilities for P's supervision.

100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

101Protection for privileged communications between legal advisers and clientsE+W

(1)An information notice may not require a person—

(a)to provide privileged information, or

(b)to produce any part of a document that is privileged.

(2)Information or a document is privileged if a claim for legal professional privilege could be maintained in respect of it in legal proceedings.

(3)The Welsh Ministers may by regulations make provision for the resolution by the tribunal of any dispute as to whether any information or document is privileged.

(4)The regulations may, in particular, make provision for the custody of a document while its status is being determined.

Commencement Information

I34S. 101(3)(4) in force at 18.10.2017 by S.I. 2017/954, art. 2

102Protection for tax advisers and auditorsE+W

(1)An information notice may not require a tax adviser—

(a)to provide information about a relevant communication, or

(b)to produce any part of a document which is the tax adviser's property and consists of a relevant communication.

(2)In subsection (1)—

  • relevant communication” (“gohebiaeth berthnasol”) means a communication between—

    (a)

    a tax adviser and a person in relation to whose tax affairs the tax adviser has been appointed, or

    (b)

    the tax adviser of a person and any other tax adviser of that person,

    the purpose of which is the giving or obtaining of advice about the person's tax affairs;

  • tax adviser” (“cynghorwr treth”) means a person appointed to give advice about the tax affairs of another person (whether appointed directly by that person or by another tax adviser of that person).

(3)An information notice may not require a person who has been appointed as an auditor for the purpose of an enactment—

(a)to provide information held in connection with the performance of the person's functions under that enactment, or

(b)to produce a document which is that person's property and which was created by that person or on that person's behalf for or in connection with the performance of those functions.

(4)Subsections (1) and (3) do not have effect in relation to—

(a)information explaining any information or document which the person to whom the notice is issued has, as tax accountant, assisted any client in preparing for, or delivering to, WRA, or

(b)a document which contains such information.

(5)In the case of an unidentified third party notice, subsections (1) and (3) do not have effect in relation to—

(a)information giving the identity or address of a person to whom the notice relates or of a person who has acted on behalf of such a person, or

(b)a document which contains such information.

(6)Subsections (1) and (3) have effect despite subsections (4) and (5) if the information in question has already been provided, or a document containing the information has already been produced, to WRA.

(7)Where subsection (1) or (3) does not have effect in relation to a document by virtue of subsection (4) or (5), an information notice that requires the document to be produced has effect as if it requires that part or those parts of the document containing the information mentioned in subsection (4) or (5) to be produced.

(8)In subsection (3), “enactment” also includes an enactment (whenever enacted or made) which is, or is contained in—

(a)an Act of the Scottish Parliament,

(b)Northern Ireland legislation (within the meaning of the Interpretation Act 1978 (c. 30)),

(c)a Scottish instrument (within the meaning of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10)), or

(d)a statutory instrument (within the meaning of the Interpretation Act (Northern Ireland) 1954 (c. 33)).

CHAPTER 4E+WINSPECTIONS OF PREMISES AND OTHER PROPERTY

103Power to inspect business premisesE+W

(1)If WRA has grounds for believing that the inspection of a person's business premises is required for the purpose of checking the person's tax position, WRA may enter the premises and inspect—

(a)the premises;

(b)business assets that are on the premises;

(c)business documents that are on the premises (but see section 110).

(2)But WRA may carry out such an inspection only with—

(a)the agreement of the occupier of the premises, or

(b)the approval of the tribunal.

(3)An inspection may be carried out—

(a)at a time agreed to by the occupier of the premises, or

(b)if the inspection has been approved by the tribunal—

(i)at a reasonable time specified in a notice issued to the occupier at least 7 days before that time, or

(ii)at any reasonable time if the tribunal, when approving the inspection, is satisfied that WRA has grounds for believing that notifying the occupier would seriously prejudice the assessment or collection of devolved tax.

(4)If WRA seeks to carry out an inspection without—

(a)the agreement of the occupier, or

(b)issuing a notice under subsection (3)(b)(i),

WRA must provide a notice at the time the inspection is to begin.

(5)A notice provided under subsection (4) must—

(a)if the occupier of the premises is present, be provided to the occupier;

(b)if the occupier is not present but there is a person present who appears to WRA to be in charge of the premises, be provided to that person;

(c)in any other case, be left in a prominent place on the premises.

(6)A notice issued under subsection (3)(b)(i), or provided under subsection (4), must state—

(a)that the inspection has been approved by the tribunal, and

(b)the possible consequences of obstructing a person exercising WRA's functions.

(7)The powers under this section do not include power to enter or inspect any part of the premises that is used solely as a dwelling.

104Carrying out inspections under section 103: further provisionE+W

(1)When carrying out an inspection under section 103, WRA has the following powers.

(2)On entering the business premises, WRA may—

(a)if it has grounds for believing that the carrying out of the inspection may be seriously obstructed, be accompanied by a constable, and

(b)be accompanied by a person authorised by WRA.

(3)WRA may make such examination or investigation as it considers to be necessary in the circumstances.

(4)WRA may direct that the premises or any part of them, or anything in them, be left undisturbed (either generally or in particular respects) for so long as is necessary for the purposes of any such examination or investigation.

(5)WRA, or a person accompanying WRA, may take samples of material from the premises.

(6)The power to take samples includes power—

(a)to carry out experimental borings or other works on the premises, and

(b)to install, keep or maintain monitoring and other apparatus on the premises.

(7)Any sample taken under subsection (5) is to be disposed of in such manner as WRA may determine.

105Carrying out inspections under section 103: use of equipment and materialsE+W

(1)WRA, or a person accompanying WRA, may take any equipment or materials required for the purpose of an inspection under section 103 onto the business premises being inspected.

(2)WRA, or a person accompanying WRA, may take equipment or materials onto the premises—

(a)at a time agreed to by the occupier of the premises, or

(b)at any reasonable time, if either—

(i)a notice was issued under section 103(3)(b)(i) and the notice specified that the equipment or materials were to be taken onto the premises, or

(ii)WRA has grounds for believing that issuing such a notice would seriously prejudice the assessment or collection of devolved tax.

(3)If equipment or materials are taken onto premises without—

(a)the agreement of the occupier, or

(b)a notice having been issued in accordance with subsection (2)(b)(i),

WRA must provide a notice at the time the equipment or materials are to be taken onto the premises.

(4)The notice must—

(a)if the occupier of the premises is present, be provided to the occupier;

(b)if the occupier is not present but there is a person present who appears to WRA to be in charge of the premises, be provided to that person;

(c)in any other case, be left in a prominent place on the premises.

(5)The notice must state the possible consequences of obstructing a person exercising WRA's functions.

(6)If the inspection, or the use of equipment or materials, has been approved by the tribunal, the notice must state that fact.

106Power to inspect premises or property for valuation etc.E+W

(1)WRA may enter premises and inspect the premises and any property on the premises for the purpose of valuing, measuring or determining the character of the premises or property if—

(a)the valuation, measurement or determination is required for the purposes of checking any person's tax position, and

(b)either condition 1 or 2 is met.

(2)Condition 1 is that—

(a)the inspection is carried out at a time agreed to by a relevant person, and

(b)a notice of the agreed time of the inspection has been issued to the relevant person.

(3)Condition 2 is that—

(a)the inspection has been approved by the tribunal, and

(b)a notice of the time of the inspection has been issued to a relevant person specified by the tribunal at least 7 days before that time.

(4)In this section, “relevant person” means—

(a)the occupier of the premises, or

(b)if the occupier cannot be identified or the premises are vacant, a person who controls the premises.

(5)A notice under subsection (2)(b) or (3)(b) must state possible consequences of obstructing a person exercising WRA's functions.

(6)A notice under subsection (3)(b) must also state that the inspection has been approved by the tribunal.

(7)If WRA considers it necessary to assist with the inspection, WRA may be accompanied by a person authorised by WRA.

107Producing authorisation to carry out inspectionsE+W

If a person carrying out an inspection under section 103 or 106 is unable to produce evidence of authority to carry out the inspection when asked to do so by—

(a)the occupier of the premises, or

(b)any other person who appears to be in charge of, or to control, the premises,

the inspection must stop and may not be continued until such evidence is produced.

108Approval of tribunal for inspection of premisesE+W

(1)WRA may ask the tribunal to approve—

(a)an inspection under section 103 or 106, or

(b)the exercise of powers under section 104 or 105 in relation to an inspection under section 103 which has been agreed to by the occupier of the premises.

(2)The tribunal's approval of an inspection under section 103 includes approval of the exercise of the powers under section 104 or 105 subject to any conditions imposed by the tribunal in approving the inspection.

(3)An application for approval may be made under subsection (1) without notice of the application being sent to—

(a)the person whose tax position is the subject of the proposed inspection, or

(b)the occupier of the premises.

(4)The tribunal may approve an inspection under section 103 only if—

(a)it is satisfied that WRA has grounds for believing that the inspection of the business premises is required for the purpose of checking a person's tax position, and

(b)if the application for approval was made without notice, it is satisfied that sending notice of the application might have prejudiced the assessment or collection of devolved tax.

(5)The tribunal may approve an inspection under section 106 only if it is satisfied that the inspection is required for the purposes of checking any person's tax position and—

(a)if the application for approval was made without notice, it is satisfied that sending notice of the application might have prejudiced the assessment or collection of devolved tax, or

(b)in any other case—

(i)the person whose tax position is the subject of the proposed inspection has been given a reasonable opportunity to make representations to WRA about the inspection,

(ii)the occupier of the premises has been given a reasonable opportunity to make such representations, and

(iii)the tribunal has been provided with a summary of any representations made.

(6)Subsection (5)(b)(ii) does not apply if the tribunal is satisfied that the occupier of the premises cannot be identified.

(7)Where the tribunal has approved an inspection under subsection (1)(a) or the exercise of a power under subsection (1)(b), WRA must carry out the inspection or exercise the power⁠—

(a)no later than 3 months after the day on which the tribunal's approval was given, or

(b)within such shorter period as the tribunal may specify when giving the approval.

109Power to mark assets and to record informationE+W

The powers under sections 103 to 106 include—

(a)power to mark business assets, and anything containing business assets, for the purpose of indicating that they have been inspected, and

(b)power to obtain and record information (whether electronically or otherwise) relating to the premises, property, assets and documents that have been inspected.

110Restriction on inspection of documentsE+W

WRA may not inspect a document under this Chapter if (or to the extent that), by virtue of Chapters 2 and 3, an information notice issued at the time of the inspection to the occupier of the premises could not require the occupier to produce the document.

111Interpretation of Chapter 4E+W

In this Chapter—

  • business assets” (“asedau busnes”) means assets that WRA has reason to believe are owned, leased or used in connection with the carrying on of a business by any person, but does not include documents;

  • business documents” (“dogfennau busnes”) means documents (or copies of documents) that relate to the carrying on of a business by any person;

  • business premises” (“mangre busnes”), in relation to a person, means premises (or any part of premises) that WRA has reason to believe are (or is) used in connection with the carrying on of a business by or on behalf of the person;

  • premises” (“mangre”) includes any building or structure, any land and any means of transport.

CHAPTER 5E+WFURTHER INVESTIGATORY POWERS

112Power to copy and remove documentsE+W

(1)Where a document is inspected by WRA or is produced by a person, WRA may take copies of the document or make extracts from it.

(2)Where a document is inspected by WRA or is produced by a person, WRA may—

(a)remove the document at a reasonable time, and

(b)retain the document for a reasonable period,

if it appears to WRA to be necessary to do so.

(3)Where WRA removes a document, WRA must supply free of charge—

(a)a receipt for the document, and

(b)a copy of the document,

if requested to do so by the person who was in possession or power of the document when it was produced or inspected.

(4)The removal of a document under subsection (2)(a) is not to be regarded as breaking any lien claimed on the document.

(5)Where a document removed under subsection (2)(a) is lost or damaged before it is returned, WRA is liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.

(6)In this section, references to a document include a copy of the document.

113Further provision about recordsE+W

(1)This section applies to any provision of this Act that—

(a)requires a person to produce a document,

(b)permits WRA—

(i)to inspect a document,

(ii)to make or take copies of or extracts from a document, or

(iii)to remove a document,

(c)makes provision about penalties or offences in connection with the production or inspection of documents, including in connection with the failure to produce or permit the inspection of documents, or

(d)makes any other provision in connection with the requirement mentioned in paragraph (a) or the powers mentioned in paragraph (b).

(2)A provision to which this section applies has effect as if—

(a)any reference in the provision to a document were a reference to anything in which information of any description is recorded, and

(b)any reference in the provision to a copy of a document were a reference to anything onto which information recorded in the document has been copied, by whatever means and whether directly or indirectly.

(3)WRA may, at any reasonable time, obtain access to, inspect and check the operation of any computer and any associated apparatus or material which is or has been used in connection with a relevant document.

(4)In subsection (3), “relevant document” means a document—

(a)that a person has been, or may be, required to produce by or under a provision of this Act, or

(b)that WRA may—

(i)inspect,

(ii)make or take copies of or extracts from, or

(iii)remove.

(5)WRA may require any assistance that it reasonably requires for the purposes of subsection (3) from—

(a)the person by whom or on whose behalf the computer is or has been used, or

(b)any person having charge of, or otherwise concerned with the operation of, the computer, apparatus or material.

(6)If a person exercising the power under subsection (3) is unable to produce evidence of authority to do so when asked to provide such evidence by—

(a)the person by whom or on whose behalf the computer is or has been used, or

(b)any person having charge of, or otherwise concerned with the operation of, the computer, apparatus or material,

the person exercising the power must stop and may not continue until such evidence is produced.

CHAPTER 6E+WOFFENCES RELATING TO INFORMATION NOTICES

114Offence of concealing etc. documents following information noticeE+W

(1)A person commits an offence if—

(a)WRA issues an information notice to the person—

(i)which requires the person to produce a document, and

(ii)which has been approved by the tribunal, and

(b)the person conceals, destroys or otherwise disposes of (or arranges for the concealment, destruction or disposal of) that document.

(2)A person may commit an offence under subsection (1) despite the fact that the person has appealed against the information notice or against a requirement in it.

(3)A person does not commit an offence under subsection (1) if the person acts after the original document has been produced in accordance with the information notice, unless WRA has notified the person that the document must continue to be available for inspection (and has not withdrawn the notification).

(4)A person does not commit an offence under subsection (1) where a copy of a document has been produced in accordance with section 96(1), if the person acts after the end of the period of 6 months beginning with the day on which the copy was produced unless, before the end of that period, WRA has made a request for the original document under section 96(3).

(5)It is a defence for a person charged with an offence under subsection (1) to show that the person had a reasonable excuse for concealing, destroying or otherwise disposing of (or for arranging for the concealment, destruction or disposal of) the document.

(6)A person who commits an offence under subsection (1) is liable—

(a)on summary conviction, to a fine;

(b)on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine (or both).

115Offence of concealing etc. documents following notificationE+W

(1)A person commits an offence if the person conceals, destroys or otherwise disposes of (or arranges for the concealment, destruction or disposal of) a document after WRA has told the person that—

(a)a document is to be, or is likely to be, the subject of an information notice addressed to that person (see section 88(3)(b)), and

(b)WRA intends to seek the approval of the tribunal for the issuing of the information notice (see section 87(2)(b)) or is required to seek such approval (see sections 86, 89(1)(d) and 92(1)).

(2)A person does not commit an offence under subsection (1) if the person conceals, destroys or otherwise disposes of the document after—

(a)the end of the period of 6 months beginning with the day on which WRA told the person (or last told the person), or

(b)an information notice has been issued requiring the person to produce the document.

(3)It is a defence for a person charged with an offence under subsection (1) to show that the person had a reasonable excuse for concealing, destroying or otherwise disposing of (or for arranging for the concealment, destruction or disposal of) the document.

(4) A person who commits an offence under subsection (1) is liable—

(a)on summary conviction, to a fine;

(b)on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine (or both).

CHAPTER 7E+WTRIBUNAL APPROVALS

116No review or appeal of tribunal approvalsE+W

(1)In section 11(5) of the Tribunals, Courts and Enforcement Act 2007 (c. 15) (decisions excluded from right to appeal to Upper Tribunal), after paragraph (c) insert—

(ca)any decision of the First-tier Tribunal under section 88, 89(3) or 92(3) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (approval for Welsh Revenue Authority to issue certain information notices),

(cb)any decision of the First-tier Tribunal under section 108 of that Act (approval for Welsh Revenue Authority to inspect premises),.

(2)In section 13(8) of that Act (decisions excluded from right to appeal to Court of Appeal etc.), after paragraph (b) insert—

(ba)any decision of the Upper Tribunal under section 88, 89(3) or 92(3) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (approval for Welsh Revenue Authority to issue certain information notices),

(bb)any decision of the Upper Tribunal under section 108 of that Act (approval for Welsh Revenue Authority to inspect premises),.

PART 5 E+WPENALTIES

CHAPTER 1E+WOVERVIEW

117Overview of PartE+W

(1)This Part makes provision about penalties relating to devolved taxes, including—

(a)penalties relating to failures to make tax returns or to pay devolved tax,

(b)penalties relating to inaccuracies,

(c)penalties relating to record-keeping and reimbursement arrangements, and

(d)penalties relating to investigations.

(2)It includes provision about—

(a)the circumstances which liability to those penalties arises,

(b)the amounts of those penalties,

(c)the circumstances in which liability to those penalties may be suspended or the amounts of those penalties may be reduced,

(d)the assessment of those penalties, and

(e)the payment of those penalties.

CHAPTER 2E+WPENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX

Penalty for failure to make tax returnE+W

118Penalty for failure to make tax return on or before filing dateE+W

A person is liable to a penalty of £100 if the person fails to make a tax return on or before the filing date.

119Penalty for failure to make tax return within 6 months from filing dateE+W

(1)A person is liable to a penalty if the person's failure to make a tax return continues after the end of the period of 6 months beginning with the day after the filing date.

(2)The penalty is the greater of—

(a)5% of the amount of the devolved tax to which the person would have been liable if the tax return had been made, and

(b)£300.

120Penalty for failure to make tax return within 12 months from filing dateE+W

(1)A person is liable to a penalty if the person's failure to make a tax return continues after the end of the period of 12 months beginning with the day after the filing date.

(2)Where, by failing to make the tax return, the person deliberately withholds information which would enable or assist WRA to assess the person's liability to a devolved tax, the penalty is the greater of—

(a)100% of the amount of the devolved tax to which the person would have been liable if the tax return had been made, and

(b)£300.

(3)In any case not falling within subsection (2), the penalty is the greater of—

(a)5% of the amount of the devolved tax to which the person would have been liable if the tax return had been made, and

(b)£300.

121Reduction in penalty for failure to make tax return: disclosureE+W

(1)WRA may reduce a penalty under section 118, 119 or 120 if the person discloses information which has been withheld as a result of a failure to make a tax return (“relevant information”).

(2)A person discloses relevant information by—

(a)telling WRA about it,

(b)giving WRA reasonable help in quantifying any devolved tax unpaid by reason of the information having been withheld, and

(c)allowing WRA access to records for the purpose of checking how much devolved tax is so unpaid.

(3)In reducing a penalty under this section, WRA may take account of—

(a)whether the disclosure was prompted or unprompted, and

(b)the quality of the disclosure.

(4)Disclosure of relevant information—

(a)is “unprompted” if made at a time when the person making the disclosure has no reason to believe that WRA has discovered or is about to discover the relevant information, and

(b)otherwise, is “prompted”.

(5)Quality”, in relation to disclosure, includes timing, nature and extent.

Penalty for failure to pay taxE+W

[F23122Penalty for failure to pay tax on timeE+W

(1)A person is liable to a penalty if the person has failed to pay an amount of devolved tax on or before the penalty date in respect of that amount.

[F24(2)The penalty—

(a)in respect of an amount of land transaction tax, is 5% of the amount of unpaid tax;

(b)in respect of an amount of landfill disposals tax, is 1% of the amount of unpaid tax.]

[F25(2A)But see section 122ZA for an exception to the rule in subsection (1).]

(3)In this section and in [F26sections 122ZA and 122A], the penalty date in respect of an amount of devolved tax specified in column 3 of Table A1 is the date specified in column 4.

TABLE A1
Item Devolved Tax Amount of Tax Penalty date
1 Land transaction tax Amount (or additional amount) payable as a result of a tax return made by the buyer in a land transaction (unless the amount falls within item 8 or 9). The date falling 30 days after the filing date for the return.
2 Landfill disposals tax Amount [F27payable as a result of] a tax return. The date falling 30 days after the filing date for the return.
3 Any devolved tax Amount payable as a result of a WRA determination made in place of a tax return. The date falling 30 days after the date by which WRA believes the tax return was required to be made.
4 Any devolved tax Amount payable as a result of a WRA assessment made in place of a tax return (unless the amount falls within item 7). The date falling 30 days after the date by which WRA believes the tax return was required to be made.
5 Any devolved tax Amount (or additional amount) payable as a result of a WRA assessment made where a tax return has been made. The date falling 30 days after the date by which the amount (or additional amount) is required to be paid.
6 Any devolved tax Amount (or additional amount) payable as a result of an amendment or a correction to a tax return. The date falling 30 days after the date by which the amount (or additional amount) is required to be paid.
7 Any devolved tax Amount (or additional amount) payable as a result of a WRA assessment made for the purposes of making an adjustment to counteract a tax advantage (see Part 3A) in a case where a tax return which WRA has reason to believe was required to be made has not in fact been made. The date falling 30 days after the date by which the amount (or additional amount) is required to be paid.
8 Land transaction tax Where a deferral request is made under section 58 of LTTA, a deferred amount required to be paid by virtue of section 61(1)of that Act. The date falling 30 days after the date by which the deferred amount is required to be paid.
9 Land transaction tax Where a deferral request is made under section 58 of LTTA, a refused amount within the meaning of section 61(2)(a) of that Act. The date falling 30 days after the date by which the refused amount is required to be paid.
10 Landfill disposals tax Amount charged by a charging notice issued under section 48 or 49 of LDTA. The date falling 30 days after the date by which the amount is required to be paid.
11 Any devolved tax A postponed amount within the meaning of section 181G(2). The date falling 30 days after the date on which the postponement period ends (see section 181G as to the calculation of postponement periods).

(4)In this section, “"deferred amount”” has the same meaning as in section 58(6)(a) of LTTA.

(5)The Welsh Ministers may by regulations modify Table A1.]

123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Penalties under Chapter 2: generalE+W

124Interaction of penaltiesE+W

(1)Where a person is liable to more than one penalty under sections 118 to 120 which is determined by reference to a liability to a devolved tax, the aggregate of the amounts of those penalties must not exceed 100% of the liability to the devolved tax.

(2)Where a person is liable to—

(a)a penalty under this Chapter which is determined by reference to a liability to a devolved tax, and

(b)any other penalty (other than a penalty under this Chapter) which is determined by reference to the same liability to a devolved tax,

the amount of the penalty under this Chapter is to be reduced by the amount of that other penalty.

125Special reduction in penalty under Chapter 2E+W

(1)WRA may reduce a penalty under this Chapter if it thinks it right to do so because of special circumstances.

(2)In subsection (1), “special circumstances” does not include—

(a)ability to pay, or

(b)the fact that a potential loss of revenue from one person is balanced by a potential over-payment by another.

(3)In subsection (1), the reference to reducing a penalty includes a reference to—

(a)remitting a penalty entirely,

(b)suspending a penalty, and

(c)agreeing a compromise in relation to proceedings for a penalty.

(4)In this section a reference to a penalty include a reference to any interest in relation to a penalty.

126Reasonable excuse for failure to make tax return or pay taxE+W

(1)If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to make a tax return, the person is not liable to a penalty under sections 118 to 120 in relation to the failure.

(2)If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to pay a devolved tax, the person is not liable to a penalty under section 122 in relation to the failure.

(3)For the purposes of subsections (1) and (2)—

(a)an insufficiency of funds is not a reasonable excuse unless attributable to events outside the person's control;

(b)where a person relies on another person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the failure;

(c)where a person had a reasonable excuse for the failure but the excuse has ceased, the person is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.

127Assessment of penalties under Chapter 2E+W

(1)Where a person becomes liable to a penalty under this Chapter, WRA must—

(a)assess the penalty,

(b)issue notice to the person of the penalty assessed, and

(c)state in the notice the period or transaction in respect of which the penalty has been assessed.

(2)An assessment of a penalty under this Chapter may be combined with an assessment to a devolved tax.

(3)A supplementary assessment may be made in respect of a penalty under section 119 or 120 if an earlier assessment operated by reference to an underestimate of the amount of devolved tax to which a person would have been liable if a tax return had been made.

(4)If—

(a)an assessment in respect of a penalty under section 119 or 120 is based on the amount of devolved tax to which a person would have been liable if a tax return had been made, and

(b)that liability is found by WRA to be excessive,

WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.

(5)A supplementary assessment may be made in respect of a penalty under section 122 if an earlier assessment operated by reference to an underestimate of the amount of devolved tax which was payable.

(6)If an assessment in respect of a penalty under section 122 is based on an amount of tax payable that is found by WRA to be excessive, WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.

(7)An amendment made under subsection (4) or (6)—

(a)does not affect when the penalty must be paid, and

(b)may be made after the last day on which the assessment in question could have been made under section 128.

128Time limit for assessment of penalties under Chapter 2E+W

(1)An assessment of a penalty under this Chapter in respect of any amount must be made on or before the later of date A and (where it applies) date B.

(2)Date A is the last day of the period of 2 years beginning with—

(a)in the case of failure to make a tax return, the filing date, or

(b)in the case of failure to pay a devolved tax, the penalty date.

(3)Date B is the last day of the period of 12 months beginning with—

(a)in the case of a failure to make a tax return—

(i)the end of the appeal period for the assessment of the amount of devolved tax to which a person would have been liable if the tax return had been made, or

(ii)if there is no such assessment, the date on which that liability is ascertained or it is ascertained that the liability is nil;

(b)in the case of a failure to pay a devolved tax—

(i)the end of the appeal period for the assessment of the amount of devolved tax in respect of which the penalty is assessed, or

(ii)if there is no such assessment, the date on which that amount of devolved tax is ascertained.

(4)In subsection (2)(b), “penalty date” has the meaning given by section 122(2).

(5)In subsection (3)(a) and (b), “appeal period” means the later of the following periods—

(a)if no appeal is made, the period during which an appeal could be made, and

(b)if an appeal is made, the period ending with its final determination or withdrawal.

CHAPTER 3E+WPENALTIES FOR INACCURACIES

Penalties for inaccuracies in documentsE+W

129Penalty for inaccuracy in document given to WRAE+W

(1)A person is liable to a penalty where—

(a)the person gives WRA a document, and

(b)conditions 1 and 2 are satisfied.

(2)Condition 1 is that the document contains an inaccuracy which amounts to, or leads to—

(a)an understatement of a liability to a devolved tax,

(b)a false or inflated statement of a loss relating to a devolved tax, or

(c)a false or inflated claim to repayment of devolved tax.

(3)Condition 2 is that the inaccuracy was deliberate or careless on the person's part.

(4)An inaccuracy is careless on a person's part if it is due to the person's failure to take reasonable care.

(5)An inaccuracy which was neither deliberate nor careless on a person's part when the document was given is to be treated as careless if the person—

(a)discovered the inaccuracy at some later time, and

(b)did not take reasonable steps to inform WRA.

(6)Where a document contains more than one inaccuracy in respect of which conditions 1 and 2 are satisfied, the person is liable to a penalty for each such inaccuracy.

130Amount of penalty for inaccuracy in document given to WRAE+W

(1)The penalty for a deliberate inaccuracy is 100% of the potential lost revenue.

(2)The penalty for a careless inaccuracy is 30% of the potential lost revenue.

131Suspension of penalty for careless inaccuracyE+W

(1)WRA may suspend all or part of a penalty for a careless inaccuracy under section 129 by issuing a notice to the person liable to the penalty.

(2)The notice must specify—

(a)what part of the penalty is to be suspended,

(b)a period of suspension not exceeding 2 years, and

(c)conditions of suspension to be complied with by the person.

(3)WRA may suspend all or part of a penalty only if compliance with a condition of suspension would help the person to avoid becoming liable to further penalties under section 129 for careless inaccuracy.

(4)A condition of suspension may specify—

(a)action to be taken, and

(b)a period within which it must be taken.

(5)At the end of the period of suspension—

(a)if the person satisfies WRA that the conditions of suspension have been complied with, the suspended penalty or part is cancelled, and

(b)otherwise, the suspended penalty or part becomes payable.

(6)If, during the period of suspension of all or part of a penalty payable under section 129, the person becomes liable to another penalty under that section, the suspended penalty or part becomes payable.

132Penalty for deliberate inaccuracy in document given to WRA by another personE+W

(1)A person (referred to in this section as “person A”) is liable to a penalty where—

(a)another person gives WRA a document,

(b)the document contains a relevant inaccuracy, and

(c)the inaccuracy was attributable—

(i)to person A deliberately supplying false information to the other person (whether directly or indirectly), or

(ii)to person A deliberately withholding information from the other person,

with the intention of the document containing the inaccuracy.

(2)A “relevant inaccuracy” is an inaccuracy which amounts to, or leads to—

(a)an understatement of a liability to a devolved tax,

(b)a false or inflated statement of a loss relating to a devolved tax, or

(c)a false or inflated claim to repayment of devolved tax.

(3)Person A is liable to a penalty under this section in respect of an inaccuracy whether or not the other person is liable to a penalty under section 129 in respect of the same inaccuracy.

(4)The penalty payable under this section is 100% of the potential lost revenue.

Penalty for failure to notify under-assessment etc.E+W

133Penalty for failure to notify under-assessment or under-determinationE+W

(1)A person is liable to a penalty where—

(a)a WRA assessment understates the person's liability to a devolved tax, and

(b)the person has failed to take reasonable steps to notify WRA, within the period of 30 days beginning with the day on which the notice of assessment is issued, that it is an under-assessment.

(2)In deciding what steps (if any) were reasonable, WRA must consider whether the person knew, or should have known, about the under-assessment.

(3)The penalty payable under this section is 30% of the potential lost revenue.

(4)In this section—

(a)WRA assessment” includes a determination made by WRA under section 52, and

(b)accordingly, references in this Chapter to an under-assessment include references to an under-determination.

Potential lost revenueE+W

134Meaning of “potential lost revenue”E+W

In this Chapter, “potential lost revenue” has the meaning given by sections 135 to 138.

135Potential lost revenue: normal ruleE+W

(1)The “potential lost revenue” in respect of—

(a)an inaccuracy in a document (including an inaccuracy attributable to a supply of false information or withholding of information), or

(b)a failure to notify an under-assessment,

is the additional amount payable in respect of a devolved tax [F28or tax credit] as a result of correcting the inaccuracy or under-assessment.

(2)The reference in subsection (1) to the additional amount payable includes a reference to—

(a)an amount payable to WRA having been erroneously paid by way of repayment of devolved tax, F29...

(b)an amount which would have been repayable by WRA had the inaccuracy or under-assessment not been corrected, [F30and

(c)an amount which WRA would have been required to set off against a person’s liability to tax, or to pay to a person, had the inaccuracy or under-assessment not been corrected.]

136Potential lost revenue: multiple errorsE+W

(1)Where a person is liable to a penalty under section 129 in respect of more than one inaccuracy, and the calculation of potential lost revenue under section 135 in respect of each inaccuracy depends on the order in which they are corrected, careless inaccuracies are to be taken to be corrected before deliberate inaccuracies.

(2)In calculating potential lost revenue where a person is liable to a penalty under section 129 in respect of one or more understatements in one or more documents relating to a tax period or transaction, account must be taken of any overstatements in any document given by the person which relate to the same tax period or transaction.

(3)In subsection (2)—

(a)understatement” means an inaccuracy that meets condition 1 in section 129, and

(b)overstatement” means an inaccuracy that does not meet that condition.

(4)For the purposes of subsection (2) overstatements are to be set against understatements in the following order—

(a)understatements in respect of which the person is not liable to a penalty,

(b)careless understatements, and

(c)deliberate understatements.

(5)In calculating, for the purposes of a penalty under section 129, potential lost revenue in respect of a document given by or on behalf of a person, no account is to be taken of the fact that a potential loss of revenue from a person is or may be balanced by a potential overpayment by another person (except to the extent that an enactment requires a person's liability to a devolved tax to be adjusted by reference to another person's liability to a devolved tax).

137Potential lost revenue: lossesE+W

(1)Where an inaccuracy has the result that a loss is wrongly recorded for the purposes of a devolved tax and the loss has been wholly used to reduce the amount payable in respect of that tax, the potential lost revenue is calculated in accordance with section 135.

(2)Where an inaccuracy has the result that a loss is wrongly recorded for the purposes of a devolved tax and the loss has not been wholly used to reduce the amount payable in respect of that tax, the potential lost revenue is—

(a)the potential lost revenue calculated in accordance with section 135 in respect of any part of the loss that has been used to reduce the amount payable in respect of that tax, plus

(b)10% of any part that has not.

(3)Subsections (1) and (2) apply both—

(a)to a case where no loss would have been recorded but for the inaccuracy, and

(b)to a case where a loss of a different amount would have been recorded (but in that case subsections (1) and (2) apply only to the difference between the amount recorded and the true amount).

(4)The potential lost revenue in respect of a loss is nil where, because of the nature of the loss or the circumstances of the person chargeable to the devolved tax, there is no reasonable prospect of the loss being used to support a claim to reduce any person's liability to that tax.

138Potential lost revenue: delayed taxE+W

(1)Where an inaccuracy resulted in an amount of devolved tax being declared later than it should have been (“the delayed tax”), the potential lost revenue is—

(a)5% of the delayed tax for each year of the delay;

(b)a percentage of the delayed tax, for each period of delay of less than a year, equating to 5% per year.

(2)This section does not apply to a case to which section 137 applies.

Penalties under Chapter 3: generalE+W

139Reduction in penalty under Chapter 3 for disclosureE+W

(1)WRA may reduce a penalty payable under this Chapter where a person makes a qualifying disclosure.

(2)A “qualifying disclosure” means disclosure of—

(a)an inaccuracy which is relevant to a person's liability to a devolved tax,

(b)a supply of false information, or withholding of information, which is relevant to a person's liability to a devolved tax, or

(c)a failure to disclose an under-assessment in respect of a devolved tax.

(3)A person makes a qualifying disclosure by—

(a)telling WRA about it,

(b)giving WRA reasonable help in quantifying—

(i)the inaccuracy,

(ii)the inaccuracy attributable to the supply of false information or withholding of information, or

(iii)the under-assessment, and

(c)allowing WRA access to records for the purpose of ensuring that—

(i)the inaccuracy,

(ii)the inaccuracy attributable to the supply of false information or withholding of information, or

(iii)the under-assessment,

is fully corrected.

(4)In reducing a penalty under this section, WRA may take account of—

(a)whether the disclosure was prompted or unprompted, and

(b)the quality of the disclosure.

(5)Disclosure of relevant information—

(a)is “unprompted” if made at a time when the person making the disclosure has no reason to believe that WRA has discovered or is about to discover the inaccuracy, the supply of false information or withholding of information, or the under-assessment, and

(b)otherwise, is “prompted”.

(6)Quality”, in relation to disclosure, includes timing, nature and extent.

140Special reduction in penalty under Chapter 3E+W

(1)WRA may reduce a penalty under this Chapter if it thinks it right to do so because of special circumstances.

(2)In subsection (1), “special circumstances” does not include—

(a)ability to pay, or

(b)the fact that a potential loss of revenue from one person is balanced by a potential over-payment by another.

(3)In subsection (1), the reference to reducing a penalty includes a reference to—

(a)remitting a penalty entirely,

(b)suspending a penalty, and

(c)agreeing a compromise in relation to proceedings for a penalty.

(4)In this section, references to a penalty include references to any interest in relation to a penalty.

141Assessment of penalties under Chapter 3E+W

(1)Where a person becomes liable to a penalty under this Chapter, WRA must—

(a)assess the penalty,

(b)issue a notice to the person of the penalty assessed, and

(c)state in the notice the period or transaction in relation to which the penalty has been assessed.

(2)An assessment of a penalty under this Chapter may be combined with an assessment to devolved tax.

(3)An assessment of a penalty under section 129 or 132 must be made before the end of the period of 12 months beginning with—

(a)the end of the appeal period for the decision correcting the inaccuracy, or

(b)if there is no assessment to the tax concerned as a result of that decision, the day on which the inaccuracy is corrected.

(4)An assessment of a penalty under section 133 must be made before the end of the period of 12 months beginning with—

(a)the end of the appeal period for the assessment of tax which corrected the understatement, or

(b)if there is no assessment correcting the understatement, the day on which the understatement is corrected.

(5)In subsections (3) and (4), “appeal period” means the later of the following periods—

(a)if no appeal is made, the period during which an appeal could be made, and

(b)if an appeal is made, the period ending with its final determination or withdrawal.

(6)Subject to subsections (3) and (4), a supplementary assessment may be made in respect of a penalty under this Chapter if an earlier assessment operated by reference to an underestimate of the potential lost revenue.

InterpretationE+W

142Interpretation of Chapter 3E+W

In this Chapter—

(a)a reference to giving a document to WRA includes—

(i)a reference to communicating information to WRA in any form and by any method (whether by post, fax, email, telephone or otherwise), and

(ii)a reference to making a statement or declaration in a document;

(b)a reference to making a tax return or doing anything in relation to a tax return includes a reference to amending a tax return or doing anything in relation to an amended tax return;

(c)a reference to a loss includes a reference to a charge, expense, deficit and any other amount which may be available for, or relied on to claim, a deduction or relief;

(d)a reference to action includes a reference to omission.

CHAPTER 4E+WPENALTIES RELATING TO RECORD-KEEPING AND REIMBURSEMENT ARRANGEMENTS

Penalty for failure to keep and preserve records in connection with tax returns or claimsE+W

143Penalty for failure to keep and preserve recordsE+W

(1)A person who fails to comply with section 38 or 69 is liable to a penalty not exceeding £3,000.

(2)But no penalty is incurred if WRA is satisfied that any facts that it reasonably requires to be proved, and which would have been proved by the records, are proved by other documentary evidence provided to it.

144Reasonable excuse for failure to keep and preserve recordsE+W

(1)If a person who fails to comply with section 38 or 69 satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for the failure, there is no liability to a penalty under section 143 in relation to the failure.

(2)For the purposes of subsection (1)—

(a)an insufficiency of funds is not a reasonable excuse unless attributable to events outside the person's control;

(b)where the person relies on another person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the failure;

(c)where the person had a reasonable excuse for the failure but the excuse has ceased, the person is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.

145Assessment of penalties under section 143E+W

(1)Where a person becomes liable to a penalty under section 143, WRA must—

(a)assess the penalty, and

(b)issue notice to the person of the penalty assessed.

(2)An assessment of a penalty under section 143 must be made within the period of 12 months beginning with the day on which WRA first believed the person to have failed to comply with section 38 or 69.

CHAPTER 5E+WPENALTIES RELATING TO INVESTIGATIONS

Penalties for failure to comply or obstructionE+W

146Penalty for failure to comply with information notice or obstructionE+W
147Daily default penalty for failure to comply with information notice or obstructionE+W
148Effect of extension of time limit for complianceE+W
149Reasonable excuse for failure to comply or obstructionE+W

Further penalties for continuing failure to comply or obstructionE+W

150Increased daily default penalty for failure to comply with information noticeE+W
151. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Penalty for inaccurate information or documentsE+W

152Penalty for inaccurate information or documentsE+W

Penalties under Chapter 5: generalE+W

153Assessment of penalties under Chapter 5E+W

CHAPTER 6E+WPAYMENT OF PENALTIES

154. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 7E+WSUPPLEMENTARY

155Double jeopardyE+W

156Power to make regulations about penaltiesE+W

PART 6 E+WINTEREST

CHAPTER 1E+WINTEREST ON AMOUNTS PAYABLE TO WRA

Late payment interestE+W

[F31157Late payment interest on devolved taxesE+W
158Late payment interest: supplementaryE+W

Late payment interest start date: special rulesE+W

No commentary item could be found for this reference key-d6ddbca786acb15d1f7eb27a7d0c24cc159Late payment interest start date: amendments to assessments etc.E+W
160. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 2E+WINTEREST ON AMOUNTS PAYABLE BY WRA

Repayment interestE+W

161. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
162Repayment interest: supplementaryE+W

CHAPTER 3E+WRATES OF INTEREST

163Rates of late payment interest and repayment interestE+W

(1)The late payment interest rate is the rate provided for in regulations made by the Welsh Ministers.

(2)The repayment interest rate is the rate provided for in regulations made by the Welsh Ministers.

(3)Regulations under subsection (1) or (2)—

(a)may make different provision for different purposes;

(b)may either themselves specify a rate of interest or make provision for a rate to be determined (and to change from time to time) by reference to a rate or an average of rates referred to in regulations;

(c)may provide for rates to be reduced below, or increased above, what they would otherwise be by reference to specified amounts or specified formulae;

(d)may provide for rates arrived at by reference to averages to be rounded up or down;

(e)may provide for circumstances in which alteration of a rate of interest is or is not to take place;

(f)may provide that alterations of rates are to have effect for periods beginning on or after a day determined in accordance with the regulations in relation to interest running from before that day as well as from or from after that day.

Commencement Information

I36S. 163 in force at 18.10.2017 by S.I. 2017/954, art. 2

PART 7 E+WPAYMENT AND ENFORCEMENT

PaymentE+W

164. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

165Relevant amounts payable to WRAE+W

Any relevant amount that becomes payable (whether under an enactment or contract settlement) is payable to WRA.

166Receipts for paymentE+W

When a relevant amount is paid to WRA, WRA must give a receipt if requested to do so.

167Fees for paymentE+W

(1)The Welsh Ministers may by regulations provide that a person who pays a relevant amount to WRA using a method of payment prescribed by the regulations must also pay a fee prescribed by, or determined in accordance with, the regulations.

(2)Regulations under this section may make provision about the time and manner in which the fee must be paid.

Commencement Information

I37S. 167 in force at 18.10.2017 by S.I. 2017/954, art. 2

Certification of debtE+W

168Certificates of debtE+W

(1)A certificate of WRA that a relevant amount has not been paid to WRA is sufficient evidence that the amount is unpaid unless the contrary is proved.

(2)A document purporting to be such a certificate is to be treated as if it were such a certificate unless the contrary is proved.

RecoveryE+W

169. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

170Enforcement by taking control of goodsE+W

PART 8 E+WREVIEWS AND APPEALS

CHAPTER 1E+WINTRODUCTORY

OverviewE+W

171Overview of PartE+W

(1)This Part makes provision for reviews of and appeals against certain decisions made by WRA, including provision about—

(a)the decisions which are appealable decisions,

(b)the right to request WRA to review appealable decisions,

(c)the duty of WRA to carry out reviews on request,

(d)the effect of review conclusions,

(e)the right to appeal to the tribunal against appealable decisions, whether following review or otherwise, and

(f)the duty of the tribunal to determine those appeals.

(2)This Part also makes provision for disputes relating to appealable decisions to be settled by agreement.

Appealable decisionsE+W

172. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 2E+WREVIEWS

173Requesting a reviewE+W

(1)A request to review an appealable decision must be made by giving a notice (a “notice of request”) to WRA.

(2)A notice of request must set out the grounds for review.

(3)But a person may not give a notice of request if subsection (4), (5) or (6) applies.

(4)This subsection applies where—

(a)the decision which the person wishes WRA to review is a decision to amend the person's tax return under section 45 while an enquiry is in progress, and

(b)the enquiry has not yet been completed.

(5)This subsection applies where the person has appealed to the tribunal against the decision and the appeal has not been withdrawn.

(6)This subsection applies where the person—

(a)has entered into a settlement agreement in relation to the decision which the person wishes WRA to review, and

(b)has not given notice of withdrawal from the agreement under section 184(4).

(7)This section does not prevent an appealable decision from being dealt with in accordance with section 184.

174Time limit for requesting a reviewE+W

(1)Where a notice of request is given to WRA before the end of the relevant period, WRA must review the decision to which the notice relates.

(2)Subject to subsection (3), the relevant period is—

(a)where the request relates to a decision to amend the person's tax return under section 45 while an enquiry is in progress, the period of 30 days beginning with the day on which WRA issues a closure notice informing the person that the enquiry is completed;

(b)where the request relates to a decision of any other kind, the period of 30 days beginning with the day on which WRA issues the notice informing the person of the decision.

(3)Where the person—

(a)has entered into a settlement agreement in respect of the decision to which the request relates, but

(b)has subsequently given notice of withdrawal from the agreement under section 184(4),

the relevant period is the period of 30 days beginning with the day on which the notice of withdrawal is given.

175Late request for reviewE+W

(1)Where a person gives a notice of request to WRA after the relevant period—

(a)WRA may review the decision to which the notice relates, and

(b)must do so if it is satisfied that the person—

(i)had a reasonable excuse for not giving it during the relevant period, and

(ii)subsequently gave it to WRA without unreasonable delay.

(2)WRA must issue a notice to the person indicating whether or not it will review the decision.

(3)Where WRA issues a notice indicating that it will not review the decision, the person may apply to the tribunal for a direction requiring WRA to carry out the review.

(4)The tribunal may give such a direction, and must do so if it is satisfied that the applicant —

(a)had a reasonable excuse for not giving the notice of request to WRA during the relevant period,

(b)subsequently gave it to WRA without unreasonable delay, and then

(c)applied to the tribunal without unreasonable delay.

(5)In this section, “the relevant period” has the same meaning as in section 174.

176Carrying out a reviewE+W

(1)The nature and extent of the review are to be such as appear appropriate to WRA in the circumstances.

(2)For the purpose of subsection (1), WRA must, in particular, have regard to steps taken before the beginning of the review—

(a)by WRA in reaching the decision, and

(b)by any person in seeking to resolve disagreement about the decision.

(3)The review must take account of any representations made by the person who gave the notice of request at a stage which gives WRA a reasonable opportunity to consider them.

(4)The review may conclude that WRA's decision is to be—

(a)affirmed,

(b)varied, or

(c)cancelled.

(5)WRA must issue notice of the conclusions of the review to the person who gave the notice of request—

(a)within the period of 45 days beginning with the day on which WRA received the notice of request, or

(b)within such other period as WRA and the person may agree.

(6)But where the tribunal directs WRA to carry out a review, WRA must issue notice of the conclusions of the review—

(a)within the period of 45 days beginning with the day on which the tribunal gave the direction, or

(b)within such other period as WRA and the person may agree.

(7)If WRA fails to issue notice in accordance with subsection (5) or (6)—

(a)the review is deemed to have concluded that WRA's decision is to be upheld, and

(b)WRA must issue notice of that to the person who gave the notice of request.

177Effect of conclusions of reviewE+W

(1)Where WRA issues notice under section 176(5), (6) or (7) in relation to a review—

(a)the conclusions in the notice are to be treated as if the tribunal had determined an appeal against the decision to which the notice relates in the manner set out in the conclusions, but

(b)the conclusions are not to be treated as a decision of the tribunal for the purposes of sections 9 to 13 of the Tribunals, Courts and Enforcement Act 2007 (c. 15) (review of decisions and appeals against decisions).

(2)But subsection (1) does not apply if, or to the extent that—

(a)WRA and the person subsequently enter into a settlement agreement in relation to the decision to which the notice relates, or

(b)the tribunal subsequently determines an appeal made against the decision to which the notice relates.

CHAPTER 3E+WAPPEALS

178Making an appealE+W

(1)An appeal against an appealable decision must be made to the tribunal.

(2)But a person may not make an appeal to the tribunal if subsection (3), (4) or (5) applies.

(3)This subsection applies where—

(a)the decision which the person wishes to appeal against is a decision of WRA to amend the person's tax return under section 45 while an enquiry is in progress, and

(b)the enquiry has not yet been completed.

(4)This subsection applies where—

(a)the person has given WRA notice of a request under section 173 for a review of the decision which the person wishes to appeal against, and

(b)the period within which WRA must issue notice of the conclusions of the review under section 176(5) has not yet ended.

(5)This subsection applies where the person—

(a)has entered into a settlement agreement in relation to the decision which the person wishes to appeal against, and

(b)has not given notice of withdrawal from the agreement under section 184(4).

(6)This section does not prevent an appealable decision from being dealt with in accordance with section 184.

179Time limit for making an appealE+W

(1)An appeal must be made to the tribunal before the end of the relevant period.

(2)Subject to subsections (3) and (4), the relevant period is—

(a)where the appeal relates to a decision to amend the appellant's tax return under section 45 while an enquiry is in progress, the period of 30 days beginning with the day on which WRA issues a closure notice informing the appellant that the enquiry is completed;

(b)where the appeal relates to a decision of any other kind, the period of 30 days beginning with the day on which WRA issues the notice informing the appellant of the decision.

(3)Subject to subsection (4), where WRA has reviewed the decision to which the appeal relates, the relevant period is the period of 30 days beginning with the day on which notice is issued to the appellant under section 176(5), (6) or (7) in relation to the review.

(4)Where the appellant has entered into a settlement agreement in relation to the decision to which the appeal relates but has subsequently given notice of withdrawal from the agreement under section 184(4), the relevant period is—

(a)the period of 30 days beginning with the day on which the notice of withdrawal is given, or

(b)if later, the relevant period applicable under subsection (3).

180Making a late appealE+W

(1)An appeal may be made to the tribunal after the relevant period if the tribunal gives permission.

(2)In this section, “the relevant period” has the same meaning as in section 179.

181Determining an appealE+W

(1)If an appeal against an appealable decision is made to the tribunal in accordance with section 179 or 180 (and not withdrawn), the tribunal must determine the appeal.

(2)The tribunal may determine that the appealable decision is to be—

(a)affirmed,

(b)varied, or

(c)cancelled.

CHAPTER 4E+WMISCELLANEOUS AND SUPPLEMENTARY

Consequences of reviews and appealsE+W

182. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
183. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Settlement agreementsE+W

184Settling disputes by agreementE+W

PART 9 E+WINVESTIGATION OF CRIMINAL OFFENCES

185Powers to investigate criminal offencesE+W

(1)After section 114 of the Police and Criminal Evidence Act 1984 (c. 60) (application of Act to Revenue and Customs) insert—

114ZAApplication of Act to Welsh Revenue Authority

(1)The Welsh Ministers may by regulations—

(a)direct that any provision of this Act which relates to investigations of offences conducted by police officers or to the detention of persons by the police is to apply, subject to such modifications as the regulations may specify, to investigations of offences conducted by the Welsh Revenue Authority (“WRA”) or to the detention of persons by WRA in connection with such investigations;

(b)make provision permitting a person exercising a function conferred on WRA by the regulations to use reasonable force in the exercise of such a function;

(c)specify that where premises are searched by WRA in reliance on a warrant under section 8 of, or paragraph 12 of Schedule 1 to, this Act (as applied by regulations under paragraph (a)) persons found on the premises may be searched—

(i)in such cases and circumstances as are specified in the regulations, and

(ii)subject to any conditions specified in the regulations.

(2)Regulations under subsection (1) may—

(a)make provision that applies generally or only in specified cases,

(b)make different provision for different cases or circumstances, and

(c)may, in modifying a provision, in particular impose conditions on the exercise of a function.

(3)The power to make regulations under subsection (1) is exercisable by statutory instrument.

(4)A statutory instrument containing regulations under subsection (1) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.

(2)After section 67 of the Criminal Justice and Police Act 2001 (c. 16) (application of Part 2 to officers of Revenue in Customs) insert—

67AApplication to Welsh Revenue Authority

(1)The Welsh Ministers may by regulations—

(a)direct that any provision of this Part is to apply, subject to such modifications as the regulations may specify, to investigations of offences conducted by the Welsh Revenue Authority;

(b)make provision permitting a person exercising a function conferred on the Welsh Revenue Authority by the regulations to use reasonable force in the exercise of such a function.

(2)Regulations under subsection (1) may—

(a)make provision that applies generally or only in specified cases,

(b)make different provision for different cases or circumstances, and

(c)may, in modifying a provision, in particular impose conditions on the exercise of a function.

(3)The power to make regulations under subsection (1) is exercisable by statutory instrument.

(4)A statutory instrument containing regulations under subsection (1) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.

186Proceeds of crimeE+W

(1)The Proceeds of Crime Act 2002 (c. 29) is amended as follows.

(2)In section 72 (compensation), in subsection (9)(f), after “(c)” insert “ , (da) ”.

(3)In section 302 (compensation), after subsection (7A)(d) insert—

(da)in the case of an investigator who was exercising a function of the Welsh Revenue Authority, it is to be paid by the Welsh Revenue Authority,.

(4)In section 453 (references to financial investigators), after subsection (1) insert—

(1A)The Welsh Ministers may by order provide that a specified reference in this Act to an accredited financial investigator includes a reference to a person exercising a function of the Welsh Revenue Authority who falls within a specified description.

(5)In section 459 (orders and regulations)—

(a)in subsection (4), after paragraph (a) insert—

(aa)an order made by the Welsh Ministers under section 453(1A);, and

(b)after that subsection insert—

(4A)A statutory instrument containing an order under section 453(1A) is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

187Regulation of investigatory powersE+W

(1)The Regulation of Investigatory Powers Act 2000 (c. 23) is amended as follows.

(2)In section 30 (persons entitled to grant authorisations for directed surveillance and covert human intelligence)—

(a)in subsection (6), after “prejudice to” insert “ subsection (6A) and ”, and

(b)after that subsection insert—

(6A)The power in subsection (1) to make an order under this section prescribing individuals as persons designated for the purposes of sections 28 and 29 is exercisable by the Welsh Ministers for the purposes of prescribing persons exercising Welsh Revenue Authority functions of such description or holding such offices, ranks or positions as may be prescribed.

(6B)Any such order made by the Welsh Ministers may—

(a)make different provision for different cases;

(b)contain such incidental, supplemental, consequential and transitional provision as the Welsh Ministers think fit.

(6C)The Welsh Ministers' power to make such an order is exercisable by statutory instrument.

(6D)A statutory instrument containing such an order is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

(3)In Schedule 1 (relevant public authorities), after paragraph 16 insert—

The Welsh Revenue Authority

16AThe Welsh Revenue Authority.

PART 10 E+WFINAL PROVISIONS

188Power to make consequential etc. provisionE+W

(1)The Welsh Ministers may by regulations make such incidental, consequential or supplemental provision as they think appropriate for the purposes of, or in connection with, this Act.

(2)Regulations under this section may amend, revoke or repeal any enactment (including any provision of this Act).

189RegulationsE+W

(1)Any power to make regulations under this Act—

(a)is exercisable by statutory instrument, and

(b)includes power to make different provision for different purposes.

(2)A statutory instrument containing regulations under section 18(2), 156 or 172(7) (whether alone or with any other provision) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.

(3)Any other statutory instrument containing regulations under this Act is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

190Issue of notices by WRAE+W

(1)This section applies where a provision of this Act, or of regulations made under it, authorises or requires WRA to issue a notice to a person (whether the expression “issue” or any other expression is used) (but see subsection (9)).

(2)The notice may be issued to the person—

(a)by being delivered personally to the person,

(b)by leaving it at the person's proper address,

(c)by being sent by post to the person's proper address, or

(d)where subsection (3) applies, by sending it electronically to an address provided for that purpose.

(3)This subsection applies where the person to whom the notice is to be issued has agreed in writing that it may be sent electronically.

(4)For the purposes of subsection (2)(a), a notice may be delivered personally to a body corporate by giving it to the secretary or clerk of that body.

(5)Where WRA issues a notice in the manner mentioned in subsection (2)(b), the notice is to be treated as having been received at the time it was left at the person's proper address unless the contrary is shown.

(6)For the purposes of subsection (2)(b) and (c), the proper address of a person is—

(a)in the case of a body corporate, the address of the registered or principal office of the body;

(b)in the case of a person acting in his or her capacity as a partner in a partnership, the address of the principal office of the partnership;

(c)in any other case, the last known address of the person.

(7)Where WRA issues a notice in the manner mentioned in subsection (2)(c) by sending it to an address in the United Kingdom, the notice is to be treated as having been received 48 hours after it is sent unless the contrary is shown.

(8)Where WRA issues a notice in the manner mentioned in subsection (2)(d), the notice is to be treated as having been received 48 hours after it is sent unless the contrary is shown.

(9)This section does not apply to any notice that WRA may—

(a)provide to a person under section 103(4) or 105(3), or

(b)give to the tribunal.

(10)In this section “notice” includes a copy of a notice.

191Giving notices and other documents to WRAE+W

(1)This section applies where a provision of this Act or of regulations made under it requires or permits a person to give a notice or other document to WRA (whether the expression “give” or any other expression is used) (but see subsection (4)).

(2)The document must—

(a)be in such form,

(b)contain such information, and

(c)be given in such manner,

as may be specified by WRA.

(3)But subsection (2) is subject to any different provision made in or under this Act.

(4)This section does not apply to any document given to WRA by the Welsh Ministers or the tribunal.

192InterpretationE+W

(1)For the purposes of this Act, an appeal or referral is finally determined when—

(a)it has been determined, and

(b)there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).

(2)In this Act—

  • contract settlement” (“setliad contract”) means an agreement made in connection with any person's liability to make a payment to WRA under any enactment;

  • devolved tax” (“treth ddatganoledig”) has the meaning given by section 116A(4) of the Government of Wales Act 2006 (c. 32);

  • devolved taxpayer” (“trethdalwr datganoledig”) means a person liable to pay a devolved tax;

  • enactment” (“deddfiad”) means an enactment (whenever enacted or made) which is, or is contained in—

    (a)

    an Act of Parliament,

    (b)

    an Act or a Measure of the National Assembly for Wales, or

    (c)

    subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) made under—

    (i)

    an Act of Parliament, or

    (ii)

    an Act or a Measure of the National Assembly for Wales;

  • financial year” (“blwyddyn ariannol”) means—

    (a)

    the period beginning with the establishment of WRA and ending with 31 March in the following year, and

    (b)

    each subsequent period of a year ending with 31 March;

  • local authority” (“awdurdod lleol”) means—

    (a)

    a county council or county borough council in Wales,

    (b)

    a district council or county council in England, a London borough council, the Common Council of the City of London or the Council of the Isles of Scilly,

    (c)

    a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 (c. 39), or

    (d)

    a district council in Northern Ireland;

  • notice” (“hysbysiad”) means notice in writing;

  • partnership” (“partneriaeth”) means—

    (a)

    a partnership within the Partnership Act 1890 (c. 39),

    (b)

    a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), or

    (c)

    a firm or entity of a similar character formed under the law of a country or territory outside the United Kingdom;

  • tax period” (“cyfnod treth”) means a period in respect of which a devolved tax is charged;

  • tax return” (“ffurflen dreth”) means a return relating to a devolved tax;

  • the tribunal” (“y tribiwnlys”) means—

    (a)

    the First-tier Tribunal, or

    (b)

    where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

193Index of defined expressionsE+W

The following Table lists expressions defined or otherwise explained in this Act.

TABLE 1

Expression Section
Appealable decision (“penderfyniad apeladwy”) section 172(2) and (3)
Business assets (“asedau busnes”) section 111
Business documents (“dogfennau busnes”) section 111
Business premises (“mangre busnes”) section 111
Carrying on a business (“rhedeg busnes”) section 85
Charity (“elusen”) section 85(3)
Closure notice (“hysbysiad cau”) section 50(1) (in relation to an enquiry into a tax return) and section 75(1) (in relation to an enquiry into a claim)
Contract settlement (“setliad contract”) section 192(2)
Debtor contact notice (“hysbysiad cyswllt dyledwr”) section 93(1)
Devolved tax (“treth ddatganoledig”) section 192(2)
Devolved taxpayer (“trethdalwr datganoledig”) section 192(2)
Elected executive member (“aelod gweithredol etholedig”) section 3(4)(c)
Enactment (“deddfiad”) section 192(2)
Executive member (“aelod gweithredol”) section 3(4)(b)
Filing date (“dyddiad ffeilio”) section 40
Financial year (“blwyddyn ariannol”) section 192(2)
Identification notice (“hysbysiad adnabod”) section 92(1)
Information notice (“hysbysiad gwybodaeth”) section 83
Late payment interest (“llog taliadau hwyr”) section 157(2)
Late payment interest rate (“cyfradd llog taliadau hwyr”) section 163(1)
Late payment interest start date (“dyddiad dechrau llog taliadau hwyr”) sections 157(3), 159(2) and 160(2)
Local authority (“awdurdod lleol”) section 192(2)
Non-executive member (“aelod anweithredol”) section 3(4)(a)
Notice (“hysbysiad”) section 192(2)
Notice of enquiry (“hysbysiad ymholiad”) section 43(1) (in relation to a tax return) and section 74(1) (in relation to a claim)
Notice of request (“hysbysiad am gais”) section 173(1)
Partnership (“partneriaeth”) section 192(2)
Penalty date (“dyddiad cosbi”) section 122(2)
Potential lost revenue (“refeniw posibl a gollir”) section 134
Premises (“mangre”) section 111
Protected taxpayer information (“gwybodaeth warchodedig am drethdalwr”) section 17(3) and (4)
Relevant official (“swyddog perthnasol”) section 17(2)
Repayment interest (“llog ad-daliadau”) section 161(3)
Repayment interest rate (“cyfradd llog ad-daliadau”) section 163(2)
Repayment interest start date (“dyddiad dechrau llog ad-daliadau”) section 161(4)
Settlement agreement (“cytundeb setlo”) section 184(1)
Tax period (“cyfnod treth”) section 192(2)
Tax position (“sefyllfa dreth”) section 84
Tax return (“ffurflen dreth”) section 192(2)
Taxpayer notice (“hysbysiad trethdalwr”) section 86(1)
Third party notice (“hysbysiad trydydd parti”) section 87(1)
The tribunal (“y tribiwnlys”) section 192(2)
Unidentified third party notice (“hysbysiad trydydd parti anhysbys”) section 89(1)
WRA (“ACC”) section 2(2)
WRA assessment (“asesiad ACC”) section 56
WRA determination (“dyfarniad ACC”) section 52(3)

194Coming into forceE+W

(1)The following provisions of this Act come into force on the day after the day on which this Act receives Royal Assent—

(a)Part 1;

(b)sections 37, 82, 117 and 171;

(c)this Part.

(2)The remaining provisions of this Act come into force on such day as the Welsh Ministers may appoint by order made by statutory instrument.

(3)An order under this section may appoint different days for different purposes.

195Short titleE+W

The short title of this Act is the Tax Collection and Management (Wales) Act 2016.