{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016-commencement-no-2-order-2018/article-2",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016-commencement-no-2-order-2018/article-2.json",
  "legislation": "wsi/2018/33",
  "legislation_title": "The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016-commencement-no-2-order-2018",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Provisions coming into force on 25 January 2018",
  "text": "The following provisions of the Act come into force on 25 January 2018—\n(a) section 25 (payments of receipts into Welsh Consolidated Fund);\n(b) section 26 (Charter of standards and values);\n(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);\n(d) Chapter 5 of Part 5 (penalties relating to investigations);\n(e) section 154 (payment of penalties);\n(f) section 155 (double jeopardy);\n(g) sections 160 to 162 (provision in relation to interest);\n(h) Part 7 (payment and enforcement), except for section 167 (fees for payment);\n(i) Part 8 (reviews and appeals), except for section 171 (overview of Part 8); and\n(j) Part 9 (investigation of criminal offences).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/33/article/2",
    "retrieved_at": "2026-10-28T23:24:26.650669+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."
}