Paragraph 21 Amendment of references to “devolved tax” etc. in the 2016 ActI1

England and Wales

For “devolved”, in each place it occurs in the 2016 Act (and subject to the other amendments provided for in this Schedule), substitute “WRA-collected”; but not in the following provisions—

(a)

section 1(ba) (overview of Act);

(b)

section 12(2)(b) (which is amended by paragraph 22) (WRA’s main functions);

(c)

section 18(1)(j) (permitted disclosures relating to Scottish devolved taxes);

(d)

section 25 (which is amended by paragraph 26) (payments into Welsh Consolidated fund);

(e)

section 26(2) (which is amended by paragraph 27) (Charter of standards and values);

(f)

Part 3A (general anti-avoidance rule);

(g)

section 117A (which is inserted by paragraph 37) (interpretation and application of Part 5 of the 2016 Act in relation to the visitor levy);

(h)

sections 118 to 120, and the italic heading that precedes them (those provisions are amended by paragraphs 38 to 41) (penalty for failure to make tax return);

(i)

in section 122(3), in Table A1, item 7 (penalty dates relating to general anti-avoidance rule);

(j)

section 122A (further penalties for continuing failure to pay devolved tax);

(k)

section 136(5) (potential lost revenue: balancing between devolved taxes);

(l)

in section 192(2) (interpretation), in the definitions of—

(i)

“devolved tax”;

(ii)

“devolved taxpayer” (which is omitted by paragraph 54(a)(i));

(iii)

“LTTA”;

(iv)

“WRA-collected tax” (which is inserted by paragraph 54(a)(ii));

(m)

section 193 (index of defined expressions).

Annotations

Commencement

I1: Sch. 2 para. 21 in force at 19.9.2025, see s. 67(1)