OpenLegislation

Section 1 Overview of Act

England and Wales

This Act is arranged as follows—

(a)

Part 2 establishes the Welsh Revenue Authority and makes provision about its organisation and main functions;

(b)

Part 3 makes provision about the assessment of devolved taxes;

F1(ba)

Part 3A makes provision about counteracting avoidance arrangements in relation to devolved taxes;

(c)

Part 4 makes provision about the Welsh Revenue Authority's investigatory powers, including provision about notices requiring information and the inspection of premises;

(d)

Part 5 makes provision for and in connection with the imposition of penalties in relation to F2WRA-collected taxes;

(e)

Part 6 makes provision for interest to be payable on late payments to the Welsh Revenue Authority and on repayments by the Welsh Revenue Authority;

(f)

Part 7 makes provision about payments to the Welsh Revenue Authority and the recovery of unpaid amounts;

(g)

Part 8 makes provision for and in connection with reviews of and appeals against decisions of the Welsh Revenue Authority;

(h)

Part 9 confers powers to make subordinate legislation about the investigation of criminal offences relating to devolved taxes;

(i)

Part 10 contains provision that applies generally for the purposes of this Act.

Annotations

Textual amendments

F1

S. 1(ba) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 2; S.I. 2018/34, art. 3

F2

Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21

Notes on the whole Act

Textual amendments

F1

Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21