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You are here: BAILII >> Databases >> Statutory Instruments made by the National Assembly for Wales >> The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018 No. 33 (W. 9) (C. 4) URL: https://www.bailii.org/wales/legis/num_reg/2018/wsi_201833_en_1.html |
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Welsh Statutory Instruments
Taxes, Wales
Made
11 January 2018
1.-(1) The title of this Order is the Tax Collection
and Management (
Wales)
Act 2016 (
Commencement
No. 2) Order 2018.
(2) In this Order "the Act" ("y Ddeddf")
means the Tax
Collection
and Management (
Wales)
Act 2016.
2. The following
provisions of the Act
come
into
force
on 25 January 2018-
(a)section 25 (payments of receipts into Welsh
Consolidated
Fund);
(b)section 26 (Charter
of standards and values);
(c)Part 4 (investigatory powers of WRA),
except
for
sections 82 (overview of Part 4) and 101(3) and (4) (regulation making power in relation to protection
for
privileged
communications);
class="LegClearFix
LegP3Container">(d)
Chapter
5 of Part 5 (penalties relating to investigations);
(e)section 154 (payment of penalties);
(f)section 155 (double
jeopardy);
(g)sections 160 to 162 (provision in relation to interest);
(h)Part 7 (payment and enforcement), except for
section 167 (
fees
for
payment);
(i)Part 8 (reviews and appeals), except for
section 171 (overview of Part 8); and
(j)Part 9 (investigation of criminal
offences).
3. Any provision of the Act that has not been commenced
before 1 April 2018
comes
into
force
on that
date.
Mark Drakeford
class="LegJobTitle">Cabinet
Secretary
for
Finance,
one of the
Welsh
Ministers
11 January 2018
(This note is not part of the Order)
This Order is the second commencement
order made by the
Welsh
Ministers under the Tax
Collection
and Management (
Wales)
Act 2016 ("the Act").
Article 2 of this Order brings certain
provisions of the Act into
force
on 25 January 2018. These provisions relate to:
(a)the payment of receipts into the Welsh
Consolidated
Fund;
(b)the Charter
of standards and values;
(c)
class="LegDS
LegRHS LegP3Text">the
civil
investigatory powers of the
Welsh
Revenue Authority ("
WRA");
(d)
class="LegDS
LegRHS LegP3Text">
civil
penalties relating to investigations;
(e)interest;
(f)
class="LegDS
LegRHS LegP3Text">payment and enforcement;
(g)reviews and appeals; and
(h)the investigation of criminal
offences by
WRA.
Article 3 of this Order commences
any provision of the Act that has not been
commenced
before 1 April 2018 on that
date.
(This note is not part of the Order)
The following
provisions of the Act have been brought into
force
by
commencement
order made before the
date
of this Order.
Provision | ![]() ![]() ![]() | ![]() ![]() ![]() ![]() ![]() |
---|---|---|
Sections 2 to 20 | 18 October 2017 | 2017/954 (![]() ![]() ![]() ![]() |
Section 21(1) | 18 October 2017 | 2017/954 (![]() ![]() ![]() ![]() |
Section 22 | 18 October 2017 | 2017/954 (![]() ![]() ![]() ![]() |
Section 23 | 18 October 2017 | 2017/954 (![]() ![]() ![]() ![]() |
Section 27 | 18 October 2017 | 2017/954 (![]() ![]() ![]() ![]() |
Section 29 | 18 October 2017 | 2017/954 (![]() ![]() ![]() ![]() |
Sections 33 to 35 | 18 October 2017 | 2017/954 (![]() ![]() ![]() ![]() |
Section 66 | 18 October 2017 | 2017/954 (![]() ![]() ![]() ![]() |
Section 69(3) and (4) | 18 October 2017 | 2017/954 (![]() ![]() ![]() ![]() |
Section 101(3) and (4) | 18 October 2017 | 2017/954 (![]() ![]() ![]() ![]() |
Section 163 | 18 October 2017 | 2017/954 (![]() ![]() ![]() ![]() |
Section 167 | 18 October 2017 | 2017/954 (![]() ![]() ![]() ![]() |
See also section 194(1) of the Act for
provisions that
came
into
force
on 21 April 2016 (the
day
after the
day
on
which
the Act received Royal Assent).
2016 anaw 6.