# Tax Collection and Management (Wales) Act 2016, Section 1: Overview of Act

Extent: E+W

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;
(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 WRA-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.

---
Source: https://www.legislation.gov.uk/anaw/2016/6/section/1 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.