{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-29",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-29.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/29",
  "kind": "section",
  "number": "29",
  "heading": "Accounts",
  "text": "(1) WRA must—\n(a) keep proper accounting records, and\n(b) prepare accounts in respect of each financial year in accordance with directions given by the Welsh Ministers.\n(2) The directions which the Welsh Ministers may give include (among other things) directions as to—\n(a) the information to be contained in the accounts and the manner in which the accounts are to be presented;\n(b) the methods and principles in accordance with which the accounts are to be prepared;\n(c) additional information that is to accompany the accounts.\n(2A) Before giving a direction under subsection (1)(b) that relates only to the visitor levy, the Welsh Ministers must consult each principal council that has introduced, or decided to introduce, the visitor levy in its area.\n(3) Directions under this section may be varied or revoked at any time.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 29(2A) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 29"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 29 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/29",
    "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."
}