{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016-commencement-no-2-order-2018/note",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016-commencement-no-2-order-2018/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order is the second commencement order made by the Welsh Ministers under the Tax Collection and Management (Wales) Act 2016 (“the Act”).\nArticle 2 of this Order brings certain provisions of the Act into force on 25 January 2018. These provisions relate to:\n(a) the payment of receipts into the Welsh Consolidated Fund;\n(b) the Charter of standards and values;\n(c) the civil investigatory powers of the Welsh Revenue Authority (“WRA”);\n(d) civil penalties relating to investigations;\n(e) interest;\n(f) payment and enforcement;\n(g) reviews and appeals; and\n(h) the investigation of criminal offences by WRA.\nArticle 3 of this Order commences any provision of the Act that has not been commenced before 1 April 2018 on that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/33/note",
    "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."
}