{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016-commencement-no-1-order-2017/article-2",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016-commencement-no-1-order-2017/article-2.json",
  "legislation": "wsi/2017/954",
  "legislation_title": "The Tax Collection and Management (Wales) Act 2016 (Commencement No. 1) Order 2017",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016-commencement-no-1-order-2017",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Provisions coming into force on 18 October 2017",
  "text": "The following provisions of the Act come into force on 18 October 2017—\nsection 2 (the Welsh Revenue Authority);\nsection 3 (membership);\nsection 4 (disqualification for appointment as non-executive member);\nsection 5 (terms of non-executive membership);\nsection 6 (appointment of elected executive member);\nsection 7 (removal of members etc.);\nsection 8 (committees and sub-committees);\nsection 9 (chief executive and other staff);\nsection 10 (procedure);\nsection 11 (validity of proceedings and acts);\nsection 12 (main functions);\nsection 13 (internal authorisation to carry out functions);\nsection 14 (delegation of functions);\nsection 15 (general directions);\nsection 16 (use of information by WRA and delegates);\nsection 17 (confidentiality of protected taxpayer information);\nsection 18 (permitted disclosures);\nsection 19 (declaration of confidentiality);\nsection 20 (offence of wrongful disclosure of protected taxpayer information);\nsection 21(1) (court proceedings);\nsection 22 (evidence);\nsection 23 (funding);\nsection 27 (corporate plan);\nsection 29 (accounts);\nsection 33 (accounting officer);\nsection 34 (Welsh public records);\nsection 35 (Public Services Ombudsman);\nsection 66 (unjustified enrichment: reimbursement arrangements);\nsection 69(3) and (4) (duty to keep and preserve records);\nsection 101(3) and (4) (protection for privileged communications between legal advisers and clients);\nsection 163 (rates of late payment interest and repayment interest); and\nsection 167 (fees for payment).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2017/954/article/2",
    "retrieved_at": "2026-10-28T23:25:17.149785+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}