{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-21",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-21.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/21",
  "kind": "section",
  "number": "21",
  "heading": "Court proceedings",
  "text": "(1) WRA may institute criminal and civil proceedings in England and Wales.\n(2) An individual authorised to conduct criminal or civil proceedings in magistrates' courts in England and Wales—\n(a) by WRA, or\n(b) by a person to whom WRA has delegated the function of authorising the conduct of such proceedings,\nis entitled to do so even though not an authorised person for the purposes of the Legal Services Act 2007 (c. 29).",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 21(1) in force at 18.10.2017 by S.I. 2017/954, art. 2"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 21(2) in force at 1.4.2018 by S.I. 2018/33, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/21",
    "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."
}