{
  "url": "https://openlegislation.uk/welsh-revenue-authority-powers-to-investigate-criminal-offences-regulations-2018/introduction",
  "json_url": "https://openlegislation.uk/welsh-revenue-authority-powers-to-investigate-criminal-offences-regulations-2018/introduction.json",
  "legislation": "wsi/2018/400",
  "legislation_title": "The Welsh Revenue Authority (Powers to Investigate Criminal Offences) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/welsh-revenue-authority-powers-to-investigate-criminal-offences-regulations-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes, Wales\nMade 22 March 2018\nComing into force 1 April 2018\nThe Welsh Ministers make the following Regulations in exercise of the powers conferred on them by section 114ZA(1) and (2) of the Police and Criminal Evidence Act 1984 and section 67A(1) and (2) of the Criminal Justice and Police Act 2001.\nIn accordance with section 114ZA(4) of the Police and Criminal Evidence Act 1984 and section 67A(4) of the Criminal Justice and Police Act 2001, a draft of these Regulations was laid before and approved by a resolution of the National Assembly for Wales.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1984 c. 60. Section 114ZA was inserted by section 185(1) of the Tax Collection and Management (Wales) Act 2016 (anaw 6)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2001 c. 16. Section 67A was inserted by section 185(2) of the Tax Collection and Management (Wales) Act 2016."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/400/introduction",
    "retrieved_at": "2026-10-28T23:23:41.390580+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."
}