{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016.json",
  "id": "anaw/2016/6",
  "title": "Tax Collection and Management (Wales) Act 2016",
  "short_title": "Tax Collection and Management (Wales) Act 2016",
  "long_title": "An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of WRA-collected taxes; and for connected purposes.",
  "citation": "2016 anaw 6",
  "type": "anaw",
  "year": "2016",
  "number": "6",
  "version": "current",
  "date": "2016-04-25",
  "revised": true,
  "valid_from": "2026-10-01",
  "extent": "E+W",
  "unapplied_effects": 8,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "OVERVIEW",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
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      "heading": "Overview of Act",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-1",
      "extent": "E+W",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "THE WELSH REVENUE AUTHORITY",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/crossheading/establishment-and-status-of-the-welsh-revenue-authority",
      "kind": "crossheading",
      "number": null,
      "heading": "Establishment and status of the Welsh Revenue Authority",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "The Welsh Revenue Authority",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-2",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/establishment-and-status-of-the-welsh-revenue-authority"
    },
    {
      "path": "part/2/crossheading/membership",
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      "heading": "Membership",
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      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/3",
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      "heading": "Membership",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-3",
      "extent": null,
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      "parent": "part/2/crossheading/membership"
    },
    {
      "path": "section/4",
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      "heading": "Disqualification for appointment as non-executive member",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-4",
      "extent": null,
      "status": null,
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      "path": "section/5",
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      "heading": "Terms of non-executive membership",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-5",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/membership"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Appointment of elected executive member",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-6",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/membership"
    },
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      "path": "section/7",
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      "heading": "Removal of members etc.",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-7",
      "extent": null,
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      "path": "part/2/crossheading/committees-and-staff",
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      "heading": "Committees and sub-committees",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-8",
      "extent": null,
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      "parent": "part/2/crossheading/committees-and-staff"
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      "path": "section/9",
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      "heading": "Chief executive and other staff",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-9",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/committees-and-staff"
    },
    {
      "path": "part/2/crossheading/procedure-and-validity",
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    },
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      "path": "section/10",
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      "heading": "Procedure",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-10",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/procedure-and-validity"
    },
    {
      "path": "section/11",
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      "heading": "Validity of proceedings and acts",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-11",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/procedure-and-validity"
    },
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      "path": "part/2/crossheading/functions",
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      "path": "section/12",
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      "heading": "Main functions",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-12",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/functions"
    },
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      "path": "section/13",
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      "number": "13",
      "heading": "Internal authorisation to carry out functions",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-13",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/functions"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Delegation of functions",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-14",
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    },
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      "path": "section/15",
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      "heading": "General directions",
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    },
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    },
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      "path": "section/16",
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      "heading": "Use of information by WRA and delegates",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-16",
      "extent": null,
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    },
    {
      "path": "section/17",
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      "heading": "Confidentiality of protected ... information",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-17",
      "extent": null,
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      "parent": "part/2/crossheading/information"
    },
    {
      "path": "section/18",
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      "heading": "Permitted disclosures",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-18",
      "extent": "E+W",
      "status": null,
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    },
    {
      "path": "section/19",
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      "heading": "Declaration of confidentiality",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-19",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/information"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Offence of wrongful disclosure of protected ... information",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-20",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/information"
    },
    {
      "path": "part/2/crossheading/court-proceedings-and-evidence",
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      "heading": "Court proceedings and evidence",
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    },
    {
      "path": "section/21",
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      "number": "21",
      "heading": "Court proceedings",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-21",
      "extent": "E+W",
      "status": null,
      "parent": "part/2/crossheading/court-proceedings-and-evidence"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Evidence",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-22",
      "extent": null,
      "status": null,
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    },
    {
      "path": "part/2/crossheading/money",
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    },
    {
      "path": "section/23",
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      "heading": "Funding",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-23",
      "extent": null,
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      "parent": "part/2/crossheading/money"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Rewards",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-24",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/money"
    },
    {
      "path": "section/24A",
      "kind": "section",
      "number": "24A",
      "heading": "Payments of net proceeds of the visitor levy to principal councils",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-24A",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/money"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Payments of receipts into Welsh Consolidated Fund",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-25",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/money"
    },
    {
      "path": "part/2/crossheading/charter-of-standards-and-values",
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      "heading": "Charter of standards and values",
      "url": null,
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      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/26",
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      "heading": "Charter of standards and values",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-26",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/charter-of-standards-and-values"
    },
    {
      "path": "part/2/crossheading/corporate-plans-annual-reports-accounts-etc",
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      "heading": "Corporate plans, annual reports, accounts etc.",
      "url": null,
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    },
    {
      "path": "section/27",
      "kind": "section",
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      "heading": "Corporate plan",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-27",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/corporate-plans-annual-reports-accounts-etc"
    },
    {
      "path": "section/28",
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      "heading": "Annual report",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-28",
      "extent": null,
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      "parent": "part/2/crossheading/corporate-plans-annual-reports-accounts-etc"
    },
    {
      "path": "section/29",
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      "heading": "Accounts",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-29",
      "extent": null,
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    },
    {
      "path": "section/30",
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      "heading": "Statement of amount of money collected by WRA",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-30",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/corporate-plans-annual-reports-accounts-etc"
    },
    {
      "path": "section/31",
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      "heading": "Audit",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-31",
      "extent": null,
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    },
    {
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      "heading": "Examination into use of resources",
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      "extent": null,
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    },
    {
      "path": "section/33",
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      "heading": "Accounting officer",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-33",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/corporate-plans-annual-reports-accounts-etc"
    },
    {
      "path": "part/2/crossheading/consequential-amendments",
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      "heading": "Consequential amendments",
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      "parent": "part/2"
    },
    {
      "path": "section/34",
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      "number": "34",
      "heading": "Welsh public records",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-34",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/consequential-amendments"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Public Services Ombudsman",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-35",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/crossheading/consequential-amendments"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Auditor General for Wales",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-36",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/consequential-amendments"
    },
    {
      "path": "part/3",
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      "number": "3",
      "heading": "TAX RETURNS, ENQUIRIES AND ASSESSMENTS",
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      "extent": null,
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      "parent": null
    },
    {
      "path": "part/3/chapter/1",
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      "status": null,
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    },
    {
      "path": "section/37",
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      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-37",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "part/3/chapter/2",
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      "number": "2",
      "heading": "... DUTIES TO KEEP AND PRESERVE RECORDS",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/38",
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      "heading": "Duty to keep and preserve records: cases where a tax return is required",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-38",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/38A",
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      "heading": "Duty to keep and preserve records: land transactions in respect of which no tax return is required.",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-38A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/39",
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      "number": "39",
      "heading": "Preservation of information etc.",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-39",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/39A",
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      "heading": "Power to make regulations about records",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-39A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "part/3/chapter/3",
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      "heading": "TAX RETURNS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/3/crossheading/filing-date",
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      "number": null,
      "heading": "Filing date",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "section/40",
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      "number": "40",
      "heading": "Meaning of “filing date”",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-40",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/3/crossheading/filing-date"
    },
    {
      "path": "part/3/chapter/3/crossheading/amendment-and-correction-of-tax-returns",
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      "number": null,
      "heading": "Amendment and correction of tax returns",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Amendment of tax return by taxpayer",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-41",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/3/crossheading/amendment-and-correction-of-tax-returns"
    },
    {
      "path": "section/42",
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      "heading": "Correction of tax return by WRA",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-42",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/3/crossheading/amendment-and-correction-of-tax-returns"
    },
    {
      "path": "part/3/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "WRA ENQUIRIES",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/4/crossheading/notice-and-scope-of-enquiry",
      "kind": "crossheading",
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      "heading": "Notice and scope of enquiry",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Notice of enquiry",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-43",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/notice-and-scope-of-enquiry"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Scope of enquiry",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-44",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/notice-and-scope-of-enquiry"
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    {
      "path": "part/3/chapter/4/crossheading/amendment-of-tax-return-during-enquiry",
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      "heading": "Amendment of tax return during enquiry",
      "url": null,
      "extent": "E+W",
      "status": null,
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      "path": "section/45",
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      "number": "45",
      "heading": "Amendment of tax return during enquiry to prevent loss of tax",
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      "status": null,
      "parent": "part/3/chapter/4/crossheading/amendment-of-tax-return-during-enquiry"
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      "path": "section/45A",
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      "number": "45A",
      "heading": "Amendment of tax return by taxpayer when enquiry is in progress",
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      "extent": null,
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      "parent": "part/3/chapter/4/crossheading/amendment-of-tax-return-during-enquiry"
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    {
      "path": "part/3/chapter/4/crossheading/referral-during-enquiry",
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      "heading": "Referral during enquiry",
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      "parent": "part/3/chapter/4"
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      "path": "section/46",
      "kind": "section",
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      "heading": "Referral of questions to tribunal during enquiry",
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      "extent": null,
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      "parent": "part/3/chapter/4/crossheading/referral-during-enquiry"
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      "path": "section/47",
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      "heading": "Withdrawal of referral",
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      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/referral-during-enquiry"
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    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Effect of referral on enquiry",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-48",
      "extent": null,
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      "parent": "part/3/chapter/4/crossheading/referral-during-enquiry"
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      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Effect of determination",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-49",
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      "status": null,
      "parent": "part/3/chapter/4/crossheading/referral-during-enquiry"
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      "path": "part/3/chapter/4/crossheading/completion-of-enquiry",
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      "path": "section/50",
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      "heading": "Completion of enquiry",
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      "status": null,
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      "path": "section/51",
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      "heading": "Direction to complete enquiry",
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      "parent": "part/3/chapter/4/crossheading/completion-of-enquiry"
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    {
      "path": "part/3/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "WRA DETERMINATIONS",
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      "path": "section/52",
      "kind": "section",
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      "heading": "Determination of tax chargeable if no tax return made",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-52",
      "extent": "E+W",
      "status": null,
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      "path": "section/53",
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      "heading": "Determination superseded by tax return",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-53",
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      "status": null,
      "parent": "part/3/chapter/5"
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    {
      "path": "part/3/chapter/6",
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      "path": "part/3/chapter/6/crossheading/assessment-of-loss-of-tax-or-of-excessive-repayment",
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      "heading": "Assessment of loss of tax or of excessive repayment",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/6"
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    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Assessment where loss of tax",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-54",
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      "status": null,
      "parent": "part/3/chapter/6/crossheading/assessment-of-loss-of-tax-or-of-excessive-repayment"
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      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": "Assessment to recover excessive repayment of tax",
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      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6/crossheading/assessment-of-loss-of-tax-or-of-excessive-repayment"
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      "path": "section/55A",
      "kind": "section",
      "number": "55A",
      "heading": "Assessment in relation to tax credit",
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      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6/crossheading/assessment-of-loss-of-tax-or-of-excessive-repayment"
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      "path": "section/56",
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      "number": "56",
      "heading": "References to “WRA assessment”",
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      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/assessment-of-loss-of-tax-or-of-excessive-repayment"
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    {
      "path": "part/3/chapter/6/crossheading/making-wra-assessments",
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      "heading": "Making WRA assessments",
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      "path": "section/57",
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      "heading": "References to the “taxpayer”",
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      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/making-wra-assessments"
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      "heading": "Conditions for making WRA assessments",
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      "path": "section/59",
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      "heading": "Time limits for WRA assessments",
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      "status": null,
      "parent": "part/3/chapter/6/crossheading/making-wra-assessments"
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      "path": "section/60",
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      "number": "60",
      "heading": "Situations brought about carelessly or deliberately",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-60",
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      "parent": "part/3/chapter/6/crossheading/making-wra-assessments"
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      "heading": "Assessment procedure",
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      "status": null,
      "parent": "part/3/chapter/6/crossheading/making-wra-assessments"
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    {
      "path": "part/3/chapter/7",
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      "number": "7",
      "heading": "RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX",
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      "extent": "E+W",
      "status": null,
      "parent": "part/3"
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    {
      "path": "part/3/chapter/7/crossheading/double-assessment",
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      "parent": "part/3/chapter/7"
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      "path": "section/62",
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      "heading": "Claim for relief in case of double assessment",
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      "parent": "part/3/chapter/7/crossheading/double-assessment"
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    {
      "path": "part/3/chapter/7/crossheading/overpaid-tax-etc",
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      "heading": "Overpaid tax etc.",
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      "status": null,
      "parent": "part/3/chapter/7"
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      "path": "section/63",
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      "status": null,
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      "path": "section/63A",
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      "extent": null,
      "status": null,
      "parent": "part/3/chapter/7/crossheading/overpaid-tax-etc"
    },
    {
      "path": "part/3/chapter/7/crossheading/unjustified-enrichment",
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      "number": null,
      "heading": "Unjustified enrichment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/7"
    },
    {
      "path": "section/64",
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      "heading": "Disallowing claims for relief due to unjustified enrichment",
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      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/7/crossheading/unjustified-enrichment"
    },
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      "path": "section/65",
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      "number": "65",
      "heading": "Unjustified enrichment: further provision",
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      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/7/crossheading/unjustified-enrichment"
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      "path": "section/66",
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      "status": null,
      "parent": "part/3/chapter/7/crossheading/unjustified-enrichment"
    },
    {
      "path": "part/3/chapter/7/crossheading/other-grounds-for-disallowing-claims",
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      "heading": "Other grounds for disallowing claims",
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      "parent": "part/3/chapter/7"
    },
    {
      "path": "section/67",
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      "heading": "Cases in which WRA need not give effect to a claim",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-67",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/7/crossheading/other-grounds-for-disallowing-claims"
    },
    {
      "path": "part/3/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "PROCEDURE FOR MAKING CLAIMS ETC.",
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    },
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      "path": "section/68",
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      "heading": "Making claims",
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      "status": null,
      "parent": "part/3/chapter/8"
    },
    {
      "path": "section/69",
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      "number": "69",
      "heading": "Duty to keep and preserve records",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-69",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/8"
    },
    {
      "path": "section/70",
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      "heading": "Preservation of information etc.",
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      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8"
    },
    {
      "path": "section/71",
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      "number": "71",
      "heading": "Amendment of claim by claimant",
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      "status": null,
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    {
      "path": "section/72",
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      "heading": "Correction of claim by WRA",
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      "path": "section/73",
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    },
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      "path": "section/74",
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      "heading": "Notice of enquiry",
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      "path": "section/75",
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      "parent": "part/3/chapter/8"
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      "path": "section/76",
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      "heading": "Direction to complete enquiry",
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      "path": "section/77",
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      "status": null,
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    {
      "path": "section/78",
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      "heading": "Time limit for making claims",
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      "extent": null,
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      "parent": "part/3/chapter/8"
    },
    {
      "path": "section/79",
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      "number": "79",
      "heading": "The claimant: partnerships",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-79",
      "extent": null,
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      "parent": "part/3/chapter/8"
    },
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      "path": "section/80",
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      "number": "80",
      "heading": "Assessment of claimant in connection with claim",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-80",
      "extent": null,
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    },
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      "path": "section/81",
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      "heading": "Contract settlements",
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      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/8"
    },
    {
      "path": "part/3A",
      "kind": "part",
      "number": "3A",
      "heading": "GENERAL ANTI-AVOIDANCE RULE : DEVOLVED TAXES",
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    },
    {
      "path": "part/3A/crossheading/overview",
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      "parent": "part/3A"
    },
    {
      "path": "section/81A",
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      "number": "81A",
      "heading": "Meaning of ““general anti-avoidance rule”” and overview",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-81A",
      "extent": null,
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      "parent": "part/3A/crossheading/overview"
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    {
      "path": "part/3A/crossheading/artificial-tax-avoidance-arrangements",
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      "heading": "Artificial tax avoidance arrangements",
      "url": null,
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      "status": null,
      "parent": "part/3A"
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      "path": "section/81B",
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      "heading": "Tax avoidance arrangements",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-81B",
      "extent": null,
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      "parent": "part/3A/crossheading/artificial-tax-avoidance-arrangements"
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      "path": "section/81C",
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      "heading": "Artificial tax avoidance arrangements",
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      "extent": null,
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      "parent": "part/3A/crossheading/artificial-tax-avoidance-arrangements"
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      "path": "section/81D",
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      "number": "81D",
      "heading": "Meaning of ““tax”” and “tax advantage",
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      "extent": "E+W",
      "status": null,
      "parent": "part/3A/crossheading/artificial-tax-avoidance-arrangements"
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    {
      "path": "part/3A/crossheading/counteracting-tax-advantages",
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      "number": null,
      "heading": "Counteracting tax advantages",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3A"
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      "path": "section/81E",
      "kind": "section",
      "number": "81E",
      "heading": "Adjustments to counteract tax advantages",
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      "extent": null,
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      "parent": "part/3A/crossheading/counteracting-tax-advantages"
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    {
      "path": "section/81F",
      "kind": "section",
      "number": "81F",
      "heading": "Notice of proposed counteraction",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-81F",
      "extent": null,
      "status": null,
      "parent": "part/3A/crossheading/counteracting-tax-advantages"
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      "path": "section/81G",
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      "number": "81G",
      "heading": "Final counteraction notice",
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      "extent": null,
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      "parent": "part/3A/crossheading/counteracting-tax-advantages"
    },
    {
      "path": "part/3A/crossheading/proceedings-before-a-court-or-tribunal",
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    },
    {
      "path": "section/81H",
      "kind": "section",
      "number": "81H",
      "heading": "Proceedings in connection with the general anti-avoidance rule",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-81H",
      "extent": null,
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      "path": "section/89",
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      "path": "section/92",
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      "path": "section/93",
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      "extent": "E+W",
      "status": null,
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      "path": "section/94",
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      "path": "section/115",
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      "extent": null,
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      "status": null,
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      "heading": "OVERVIEW",
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      "path": "section/117A",
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      "status": null,
      "parent": "part/5/chapter/2/crossheading/penalty-for-failure-to-make-tax-return"
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      "extent": "E+W",
      "status": null,
      "parent": "part/5/chapter/2/crossheading/penalty-for-failure-to-make-tax-return"
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      "extent": "E+W",
      "status": null,
      "parent": "part/5/chapter/2/crossheading/penalty-for-failure-to-make-tax-return"
    },
    {
      "path": "chapter/2/crossheading/penalty-points-and-penalties-for-failures-to-make-visitor-levy-returns",
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      "number": null,
      "heading": "Penalty points and penalties for failures to make visitor levy returns",
      "url": null,
      "extent": null,
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      "parent": "part/5/chapter/2"
    },
    {
      "path": "section/120A",
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      "extent": null,
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      "parent": "chapter/2/crossheading/penalty-points-and-penalties-for-failures-to-make-visitor-levy-returns"
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      "path": "section/120B",
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      "extent": null,
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      "parent": "chapter/2/crossheading/penalty-points-and-penalties-for-failures-to-make-visitor-levy-returns"
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      "path": "section/120C",
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      "extent": null,
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      "parent": "chapter/2/crossheading/penalty-points-and-penalties-for-failures-to-make-visitor-levy-returns"
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      "path": "section/120D",
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      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-120D",
      "extent": null,
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      "parent": "chapter/2/crossheading/penalty-points-and-penalties-for-failures-to-make-visitor-levy-returns"
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      "path": "section/120E",
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      "heading": "Financial penalty for failure to make visitor levy return within 6 months from filing date",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-120E",
      "extent": null,
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      "parent": "chapter/2/crossheading/penalty-points-and-penalties-for-failures-to-make-visitor-levy-returns"
    },
    {
      "path": "section/120F",
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      "heading": "Financial penalty for failure to make visitor levy return within 12 months from filing date",
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      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-120G",
      "extent": null,
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      "extent": null,
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      "status": null,
      "parent": "part/5/chapter/2/crossheading/penalty-for-failure-to-pay-tax"
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      "status": null,
      "parent": "part/5/chapter/2/crossheading/penalty-for-failure-to-pay-tax"
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      "status": null,
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      "path": "section/124",
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      "status": null,
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      "path": "section/127",
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      "path": "section/128",
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      "extent": "E+W",
      "status": null,
      "parent": "part/5/chapter/2/crossheading/penalties-under-chapter-2-general"
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      "path": "part/5/chapter/3",
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      "path": "part/5/chapter/3/crossheading/penalties-for-inaccuracies-in-documents",
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      "path": "section/129",
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      "extent": "E+W",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/penalties-for-inaccuracies-in-documents"
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      "extent": "E+W",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/penalties-for-inaccuracies-in-documents"
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      "path": "section/132",
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      "status": null,
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      "path": "part/5/chapter/3/crossheading/penalty-for-failure-to-notify-underassessment-etc",
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      "heading": "Penalty for failure to notify under-assessment or under-determination",
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      "status": null,
      "parent": "part/5/chapter/3/crossheading/penalty-for-failure-to-notify-underassessment-etc"
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      "path": "part/5/chapter/3/crossheading/potential-lost-revenue",
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      "path": "section/136",
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      "path": "part/5/chapter/4/crossheading/penalty-for-failure-to-keep-and-preserve-records-in-connection-with-tax-returns-or-claims",
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      "path": "section/143",
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      "extent": "E+W",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/penalty-for-failure-to-keep-and-preserve-records-in-connection-with-tax-returns-or-claims"
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      "path": "section/144",
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      "extent": "E+W",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/penalty-for-failure-to-keep-and-preserve-records-in-connection-with-tax-returns-or-claims"
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      "path": "section/145",
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      "extent": "E+W",
      "status": null,
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    {
      "path": "part/5/chapter/5/crossheading/penalties-for-failure-to-comply-or-obstruction",
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      "path": "section/146",
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      "path": "section/147",
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      "extent": null,
      "status": null,
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      "path": "section/148",
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      "extent": null,
      "status": null,
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      "path": "part/5/chapter/5/crossheading/further-penalties-for-continuing-failure-to-comply-or-obstruction",
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      "path": "section/150",
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      "parent": "part/5/chapter/5/crossheading/further-penalties-for-continuing-failure-to-comply-or-obstruction"
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      "extent": "E+W",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/further-penalties-for-continuing-failure-to-comply-or-obstruction"
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    {
      "path": "part/5/chapter/5/crossheading/penalty-for-inaccurate-information-or-documents",
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      "path": "section/152",
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      "path": "part/5/chapter/5/crossheading/penalties-under-chapter-5-general",
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      "path": "section/153",
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      "path": "section/154",
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      "path": "section/154A",
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    },
    {
      "path": "part/5/chapter/7",
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    },
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      "path": "section/155",
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      "parent": "part/5/chapter/7"
    },
    {
      "path": "section/156",
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      "heading": "Power to make regulations about penalties",
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      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7"
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      "path": "part/6",
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    },
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      "path": "section/187A",
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      "heading": "Crown application for the purposes of Land Transaction Tax",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-187A",
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      "status": null,
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