Section 1 Overview of Act

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

Part 3 makes provision about the assessment of devolved taxes;

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

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

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

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;

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

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

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

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