Article 2 Provisions coming into force on 18 October 2017

The following provisions of the Act come into force on 18 October 2017—

• section 2 (the Welsh Revenue Authority);

• section 3 (membership);

• section 4 (disqualification for appointment as non-executive member);

• section 5 (terms of non-executive membership);

• section 6 (appointment of elected executive member);

• section 7 (removal of members etc.);

• section 8 (committees and sub-committees);

• section 9 (chief executive and other staff);

• section 10 (procedure);

• section 11 (validity of proceedings and acts);

• section 12 (main functions);

• section 13 (internal authorisation to carry out functions);

• section 14 (delegation of functions);

• section 15 (general directions);

• section 16 (use of information by WRA and delegates);

• section 17 (confidentiality of protected taxpayer information);

• section 18 (permitted disclosures);

• section 19 (declaration of confidentiality);

• section 20 (offence of wrongful disclosure of protected taxpayer information);

• section 21(1) (court proceedings);

• section 22 (evidence);

• section 23 (funding);

• section 27 (corporate plan);

• section 29 (accounts);

• section 33 (accounting officer);

• section 34 (Welsh public records);

• section 35 (Public Services Ombudsman);

• section 66 (unjustified enrichment: reimbursement arrangements);

• section 69(3) and (4) (duty to keep and preserve records);

• section 101(3) and (4) (protection for privileged communications between legal advisers and clients);

• section 163 (rates of late payment interest and repayment interest); and

• section 167 (fees for payment).