{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-31",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-31.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/31",
  "kind": "section",
  "number": "31",
  "heading": "Audit",
  "text": "(1) WRA must submit—\n(a) the accounts prepared for a financial year, and\n(b) the statement prepared under section 30 for a financial year,\nto the Auditor General for Wales not later than 31 August in the following financial year.\n(2) The Auditor General for Wales must—\n(a) examine, certify and report on the accounts and the statement, and\n(b) not later than the end of the period of 4 months beginning with the day on which they are submitted, lay a copy of the certified accounts and the statement, and the reports on them, before the National Assembly for Wales.\n(3) In examining the accounts submitted under this section, the Auditor General for Wales must, in particular, be satisfied—\n(a) that the expenditure to which the accounts relate has been incurred lawfully and in accordance with the authority which governs it, and\n(b) that money received for a particular purpose or particular purposes has not been expended otherwise than for that purpose or those purposes.\n(4) In examining the statement submitted under subsection (1)(b), the Auditor General for Wales must, in particular, be satisfied—\n(a) that the money collected by WRA, to which the statement relates, has been collected lawfully, and\n(b) that any deduction of disbursements has been made in accordance with section 24A or 25(2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 31(1)(b) substituted (1.10.2026) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(2), Sch. 2 para. 8(a); S.I. 2025/1305, art. 2(v)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 31(2) substituted (1.10.2026) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(2), Sch. 2 para. 8(b); S.I. 2025/1305, art. 2(v)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 31(4) substituted (1.10.2026) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(2), Sch. 2 para. 8(c)(i); S.I. 2025/1305, art. 2(v)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 31(4)(a) substituted (1.10.2026) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(2), Sch. 2 para. 8(c)(ii); S.I. 2025/1305, art. 2(v)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 31(4)(b) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 31"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 31 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/31",
    "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."
}