{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-1",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-1.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Overview of Act",
  "text": "This Act is arranged as follows—\n(a) Part 2 establishes the Welsh Revenue Authority and makes provision about its organisation and main functions;\n(b) Part 3 makes provision about the assessment of devolved taxes;\n(ba) Part 3A makes provision about counteracting avoidance arrangements in relation to devolved taxes;\n(c) Part 4 makes provision about the Welsh Revenue Authority's investigatory powers, including provision about notices requiring information and the inspection of premises;\n(d) Part 5 makes provision for and in connection with the imposition of penalties in relation to WRA-collected taxes;\n(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;\n(f) Part 7 makes provision about payments to the Welsh Revenue Authority and the recovery of unpaid amounts;\n(g) Part 8 makes provision for and in connection with reviews of and appeals against decisions of the Welsh Revenue Authority;\n(h) Part 9 confers powers to make subordinate legislation about the investigation of criminal offences relating to devolved taxes;\n(i) Part 10 contains provision that applies generally for the purposes of this Act.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/1",
    "retrieved_at": "2026-10-29T20:18:13.778220+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."
}