# Tax Collection and Management (Wales) Act 2016, Section 21: Court proceedings

Extent: E+W

(1) WRA may institute criminal and civil proceedings in England and Wales.
(2) An individual authorised to conduct criminal or civil proceedings in magistrates' courts in England and Wales—
(a) by WRA, or
(b) by a person to whom WRA has delegated the function of authorising the conduct of such proceedings,
is entitled to do so even though not an authorised person for the purposes of the Legal Services Act 2007 (c. 29).

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/21 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.