(1) The title of this Order is the Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018.
(2) In this Order βthe Actβ (β y Ddeddfβ ) means the Tax Collection and Management (Wales) Act 2016.
S.I. 2018/33 (W.)
The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018 (S.I. 2018/33 (W.))
This Order is the second commencement order made by the Welsh Ministers under the Tax Collection and Management (Wales) Act 2016 (βthe Actβ).
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The following provisions of the Act come into force on 25 January 2018β
(a) section 25 (payments of receipts into Welsh Consolidated Fund);
(b) section 26 (Charter of standards and values);
(c) Part 4 (investigatory powers of WRA), except for sections 82 (overview of Part 4) and 101(3) and (4) (regulation making power in relation to protection for privileged communications);
(d) Chapter 5 of Part 5 (penalties relating to investigations);
(e) section 154 (payment of penalties);
(f) section 155 (double jeopardy);
(g) sections 160 to 162 (provision in relation to interest);
(h) Part 7 (payment and enforcement), except for section 167 (fees for payment);
(i) Part 8 (reviews and appeals), except for section 171 (overview of Part 8); and
(j) Part 9 (investigation of criminal offences).
Any provision of the Act that has not been commenced before 1 April 2018 comes into force on that date.
Cite this legislation
- Official citation
- S.I. 2018/33 (W.)
- Source
- legislation.gov.uk
- Data synced
- Licence
- OGL-3 β
The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018 (legislation.gov.uk, OGL-3). Retrieved via LawPlayer, https://lawplayer.com/uk/act/wsi-2018-33
This text is synced from legislation.gov.uk. In case of any discrepancy, the official version prevails.
Contains public sector information licensed under the Open Government Licence v3.0 (legislation.gov.uk).