Tax Collection and Management (Wales) Act 2016 / Deddf Casglu a Rheoli Trethi (Cymru) 2016
Tax Collection and Management (Wales) Act 2016 / Deddf Casglu a Rheoli Trethi (Cymru) 2016 (2016 anaw 6)
- Tax Collection and Management (Wales) Act 2016 / Deddf Casglu a Rheoli Trethi (Cymru) 2016 (2016 anaw 6)
- PART 1 OVERVIEW
- 1 Overview of Act
- PART 2 THE WELSH REVENUE AUTHORITY
- Establishment and status of the Welsh Revenue Authority
- 2 The Welsh Revenue Authority
- Membership
- 3 Membership
- 4 Disqualification for appointment as non-executive member
- 5 Terms of non-executive membership
- 6 Appointment of elected executive member
- 7 Removal of members etc.
- Committees and staff
- 8 Committees and sub-committees
- 9 Chief executive and other staff
- Procedure and validity
- 10 Procedure
- 11 Validity of proceedings and acts
- Functions
- 12 Main functions
- 13 Internal authorisation to carry out functions
- 14 Delegation of functions
- 15 General directions
- Information
- 16 Use of information by WRA and delegates
- 17 Confidentiality of protected taxpayer information
- 18 Permitted disclosures
- 19 Declaration of confidentiality
- 20 Offence of wrongful disclosure of protected taxpayer information
- Court proceedings and evidence
- 21 Court proceedings
- 22 Evidence
- Money
- 23 Funding
- 24 Rewards
- 24A Payments of net proceeds of the visitor levy to principal councils
- 25 Payments of receipts into Welsh Consolidated Fund
- Charter of standards and values
- 26 Charter of standards and values
- Corporate plans, annual reports, accounts etc.
- 27 Corporate plan
- 28 Annual report
- 29 Accounts
- 30 Tax Statement
- 31 Audit
- 32 Examination into use of resources
- 33 Accounting officer
- Consequential amendments
- 34 Welsh public records
- 35 Public Services Ombudsman
- 36 Auditor General for Wales
- PART 3 TAX RETURNS, ENQUIRIES AND ASSESSMENTS
- CHAPTER 1 OVERVIEW
- 37 Overview of Part
- CHAPTER 2 ... DUTIES TO KEEP AND PRESERVE RECORDS
- 38 Duty to keep and preserve records: cases where a tax return is required
- 38A Duty to keep and preserve records: land transactions in respect of which no tax return is required.
- 39 Preservation of information etc.
- 39A Power to make regulations about records
- CHAPTER 3 TAX RETURNS
- Filing date
- 40 Meaning of “filing date”
- Amendment and correction of tax returns
- 41 Amendment of tax return by taxpayer
- 42 Correction of tax return by WRA
- CHAPTER 4 WRA ENQUIRIES
- Notice and scope of enquiry
- 43 Notice of enquiry
- 44 Scope of enquiry
- Amendment of tax return during enquiry
- 45 Amendment of tax return during enquiry to prevent loss of tax
- 45A Amendment of tax return by taxpayer when enquiry is in progress
- Referral during enquiry
- 46 Referral of questions to tribunal during enquiry
- 47 Withdrawal of referral
- 48 Effect of referral on enquiry
- 49 Effect of determination
- Completion of enquiry
- 50 Completion of enquiry
- 51 Direction to complete enquiry
- CHAPTER 5 WRA DETERMINATIONS
- 52 Determination of tax chargeable if no tax return made
- 53 Determination superseded by tax return
- CHAPTER 6 WRA ASSESSMENTS
- Assessment of loss of tax or of excessive repayment
- 54 Assessment where loss of tax
- 55 Assessment to recover excessive repayment of tax
- 55A. Assessment in relation to tax credit
- 56 References to “WRA assessment”
- Making WRA assessments
- 57 References to the “taxpayer”
- 58 Conditions for making WRA assessments
- 59 Time limits for WRA assessments
- 60 Situations brought about carelessly or deliberately
- 61 Assessment procedure
- CHAPTER 7 RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX
- Double assessment
- 62 Claim for relief in case of double assessment
- Overpaid tax etc.
- 63 Claim for relief for overpaid tax etc.
- 63A Claim for relief in respect of land transaction tax: regulations ceasing to have effect
- Unjustified enrichment
- 64 Disallowing claims for relief due to unjustified enrichment
- 65 Unjustified enrichment: further provision
- 66 Unjustified enrichment: reimbursement arrangements
- Other grounds for disallowing claims
- 67 Cases in which WRA need not give effect to a claim
- CHAPTER 8 PROCEDURE FOR MAKING CLAIMS ETC.
- 68 Making claims
- 69 Duty to keep and preserve records
- 70 Preservation of information etc.
- 71 Amendment of claim by claimant
- 72 Correction of claim by WRA
- 73 Giving effect to claims and amendments
- 74 Notice of enquiry
- 75 Completion of enquiry
- 76 Direction to complete enquiry
- 77 Giving effect to amendments under section 75
- 78 Time limit for making claims
- 79 The claimant: partnerships
- 80 Assessment of claimant in connection with claim
- 81 Contract settlements
- PART 3A GENERAL ANTI-AVOIDANCE RULE : DEVOLVED TAXES
- Overview
- 81A Meaning of ““general anti-avoidance rule”” and overview
- Artificial tax avoidance arrangements
- 81B Tax avoidance arrangements
- 81C Artificial tax avoidance arrangements
- 81D Meaning of ““tax”” and “tax advantage
- Counteracting tax advantages
- 81E Adjustments to counteract tax advantages
- 81F Notice of proposed counteraction
- 81G Final counteraction notice
- Proceedings before a court or tribunal
- 81H Proceedings in connection with the general anti-avoidance rule
- Commencement and transitional provision
- 81I General anti-avoidance rule: commencement and transitional provision
- PART 4 INVESTIGATORY POWERS OF WRA
- CHAPTER 1 INTRODUCTORY
- Overview
- 82 Overview of Part
- Interpretation
- 83 Information notices
- 84 Meaning of “tax position”
- 84A. Meaning of “prejudice to the assessment or collection of WRA-collected tax”
- 85 Meaning of “carrying on a business”
- CHAPTER 2 POWERS TO REQUIRE INFORMATION AND DOCUMENTS
- 86 Taxpayer notices
- 87 Third party notices
- 88 Tribunal approval of taxpayer notices and third party notices
- 89 Power to require information and documents about persons whose identity is not known
- 90 Requiring information and documents in relation to a group of undertakings
- 91 Requiring information and documents in relation to a partnership
- 92 Power to obtain information to enable a person's identity to be ascertained
- 93 Power to obtain contact details for debtors
- 94 Time limit for issuing a tribunal approved information notice
- 95 Complying with an information notice
- 96 Producing copies of documents
- CHAPTER 3 RESTRICTIONS ON POWERS IN CHAPTER 2
- 97 Information notices: general restrictions
- 98 Protection for journalistic material
- 99 Protection for personal records
- 100 Taxpayer notices following a tax return
- 101 Protection for privileged communications between legal advisers and clients
- 102 Protection for tax advisers and auditors
- CHAPTER 4 INSPECTIONS OF PREMISES AND OTHER PROPERTY
- 103 Power to inspect business premises
- 103A Further power to inspect business premises: landfill disposals tax
- 103B Further power to inspect premises: taxable disposals made at places other than authorised landfill sites
- 104 Carrying out inspections under section 103 , 103A or 103B : further provision
- 105 Carrying out inspections under section 103 , 103A or 103B: use of equipment and materials
- 106 Power to inspect premises or property for valuation etc.
- 107 Producing authorisation to carry out inspections
- 108 Approval of tribunal for inspection of premises
- 109 Power to mark assets and to record information
- 110 Restriction on inspection of documents
- 111 Interpretation of Chapter 4
- CHAPTER 5 FURTHER INVESTIGATORY POWERS
- 112 Power to copy and remove documents
- 113 Further provision about records
- CHAPTER 6 OFFENCES RELATING TO INFORMATION NOTICES
- 114 Offence of concealing etc. documents following information notice
- 115 Offence of concealing etc. documents following notification
- CHAPTER 7 TRIBUNAL APPROVALS
- 116 No review or appeal of tribunal approvals
- PART 5 PENALTIES
- CHAPTER 1 OVERVIEW
- 117 Overview of Part
- 117A Interpretation and application of this Part in relation to the visitor levy
- CHAPTER 2 PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS
- Penalty for failure to make devolved tax return
- 118 Penalty for failure to make devolved tax return on or before filing date
- 118A Penalties for multiple failures to make tax returns in respect of landfill disposals tax
- 119 Penalty for failure to make tax devolved return within 6 months from filing date
- 120 Penalty for failure to make devolved tax return within 12 months from filing date
- Penalty points and penalties for failures to make visitor levy returns
- 120A Penalty point for failure to make visitor levy return on or before filing date
- 120B Financial penalty where penalty points have been awarded
- 120C Expiry of penalty points
- 120D Changing frequency of filing of returns when provider has penalty point
- 120E Financial penalty for failure to make visitor levy return within 6 months from filing date
- 120F Financial penalty for failure to make visitor levy return within 12 months from filing date
- 120G Penalty points and penalties: persons that have ceased to be a VAP
- 120H Penalty points: partnerships and other unincorporated bodies
- Reduction in penalty for disclosure of information
- 121 Reduction in penalty for failure to make tax return: disclosure
- Penalty for failure to pay tax
- 122 Penalty for failure to pay tax on time
- 122ZA Penalty for multiple failures to pay landfill disposals tax on time
- 122A Further penalties for continuing failure to pay devolved tax
- 122B Further penalties for continuing failure to pay visitor levy
- 123 Suspension of penalty for failure to pay tax during currency of agreement for deferred payment
- Penalty for failure to pay amount payable in respect of tax credit
- 123A. Penalty for failure to pay amount payable in respect of tax credit on time
- Penalties under Chapter 2: general
- 124 Interaction of penalties
- 125 Special reduction in penalty under Chapter 2
- 126 Reasonable excuse for failure to make tax return or pay tax or amount payable in respect of tax credit
- 127 Assessment of penalties under Chapter 2
- 128 Time limit for assessment of penalties under Chapter 2
- CHAPTER 3 PENALTIES FOR INACCURACIES
- Penalties for inaccuracies in documents
- 129 Penalty for inaccuracy in document given to WRA
- 130 Amount of penalty for inaccuracy in document given to WRA
- 131 Suspension of penalty for careless inaccuracy
- 132 Penalty for deliberate inaccuracy in document given to WRA by another person
- Penalty for failure to notify under-assessment etc.
- 133 Penalty for failure to notify under-assessment or under-determination
- Potential lost revenue
- 134 Meaning of “potential lost revenue”
- 135 Potential lost revenue: normal rule
- 136 Potential lost revenue: multiple errors
- 137 Potential lost revenue: losses
- 138 Potential lost revenue: delayed tax
- Penalties under Chapter 3: general
- 139 Reduction in penalty under Chapter 3 for disclosure
- 140 Special reduction in penalty under Chapter 3
- 141 Assessment of penalties under Chapter 3
- Interpretation
- 142 Interpretation of Chapter 3
- CHAPTER 4 PENALTIES RELATING TO RECORD-KEEPING AND REIMBURSEMENT ARRANGEMENTS
- Penalty for failure to keep and preserve records in connection with tax returns or claims
- 143 Penalty for failure to keep and preserve records
- 144 Reasonable excuse for failure to keep and preserve records
- 145 Assessment of penalties under section 143
- CHAPTER 5 PENALTIES RELATING TO INVESTIGATIONS
- Penalties for failure to comply or obstruction
- 146 Penalty for failure to comply with information notice or obstruction
- 147 Daily default penalty for failure to comply with information notice or obstruction
- 148 Effect of extension of time limit for compliance
- 149 Reasonable excuse for failure to comply or obstruction
- Further penalties for continuing failure to comply or obstruction
- 150 Increased daily default penalty for failure to comply with information notice
- 151 Tax-related penalty for failure to comply with information notice or obstruction
- Penalty for inaccurate information or documents
- 152 Penalty for inaccurate information or documents
- Penalties under Chapter 5: general
- 153 Assessment of penalties under Chapter 5
- CHAPTER 6 PAYMENT OF PENALTIES
- 154 Payment of penalties
- 154A Liability of personal representatives
- CHAPTER 7 SUPPLEMENTARY
- 155 Double jeopardy
- 156 Power to make regulations about penalties
- PART 6 INTEREST
- CHAPTER 1 INTEREST ON AMOUNTS PAYABLE TO WRA
- ...
- 157 Late payment interest on WRA-collected taxes
- 157A Late payment interest on penalties
- 157B. Late payment interest on amounts payable in respect of tax credit
- 158 Late payment interest: supplementary
- ...
- 159 Late payment interest start date: amendments to assessments etc.
- 160 Late payment interest start date: death of taxpayer
- CHAPTER 2 INTEREST ON AMOUNTS PAYABLE BY WRA
- Repayment interest
- 161 Repayment interest on amounts payable by WRA
- 162 Repayment interest: supplementary
- CHAPTER 3 RATES OF INTEREST
- 163 Rates of late payment interest and repayment interest
- PART 7 PAYMENT AND ENFORCEMENT
- Payment
- 164 Meaning of “relevant amount”
- 165 Relevant amounts payable to WRA
- 166 Receipts for payment
- 167 Fees for payment
- Certification of debt
- 168 Certificates of debt
- Recovery
- 169 Proceedings in magistrates' court
- 170 Enforcement by taking control of goods
- PART 8 REVIEWS AND APPEALS
- CHAPTER 1 INTRODUCTORY
- Overview
- 171 Overview of Part
- Appealable decisions
- 172 Appealable decisions
- CHAPTER 2 REVIEWS
- 173 Requesting a review
- 174 Time limit for requesting a review
- 175 Late request for review
- 176 Carrying out a review
- 177 Effect of conclusions of review
- CHAPTER 3 APPEALS
- 178 Making an appeal
- 179 Time limit for making an appeal
- 180 Making a late appeal
- 181 Determining an appeal
- CHAPTER 3A PAYMENT AND RECOVERY OF WRA-collected TAX ETC SUBJECT TO REVIEW OR APPEAL
- 181A Review or appeal not to affect requirement to pay
- 181B Postponement requests
- 181C Time limit for making a postponement request
- 181D Late postponement request
- 181E Application for tribunal review of decision on a postponement request
- 181F Variation after postponement request granted
- 181G Effect of postponement
- 181H Postponement requests relating to further appeals
- 181I No further appeal or review of tribunal decisions relating to postponement requests
- 181J. Application of this Chapter to amounts payable in respect of tax credit
- CHAPTER 4 MISCELLANEOUS AND SUPPLEMENTARY
- Consequences of reviews and appeals
- 182 Payment of penalties in the event of a review or appeal
- 183 Disposal of reviews and appeals in respect of information notices
- 183A Suspension of repayment pending further appeal
- Settlement agreements
- 184 Settling disputes by agreement
- PART 9 INVESTIGATION OF CRIMINAL OFFENCES
- 185 Powers to investigate criminal offences
- 186 Proceeds of crime
- 187 Regulation of investigatory powers
- PART 10 FINAL PROVISIONS
- 187A Crown application for the purposes of Land Transaction Tax
- 187B Crown application for the purposes of the visitor levy
- 188 Power to make consequential etc. provision
- 189 Regulations
- 190 Issue of notices by WRA
- 191 Giving notices and other documents to WRA
- 192 Interpretation
- 193 Index of defined expressions
- 194 Coming into force
- 195 Short title
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