{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-2",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-2.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/2",
  "kind": "section",
  "number": "2",
  "heading": "The Welsh Revenue Authority",
  "text": "(1) There is to be a body corporate to be known as the Welsh Revenue Authority or Awdurdod Cyllid Cymru.\n(2) In this Act, the Welsh Revenue Authority is referred to as “WRA”.\n(3) The functions of WRA are performed on behalf of the Crown and, accordingly, the property, rights and liabilities of WRA are property, rights and liabilities of the Crown.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 2 in force at 18.10.2017 by S.I. 2017/954, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/2",
    "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."
}