Legalize / United Kingdom / Wales / Act of Senedd Cymru

Tax Collection and Management (Wales) Act 2016

Type Act of Senedd Cymru

Publication 2016-04-25

Last updated 2025-09-19

State In force

Jurisdiction Wales

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

(b) to an inaccuracy in any information or document provided to WRA before that day.

PART 6 — INTEREST

CHAPTER 1 — INTEREST ON AMOUNTS PAYABLE TO WRA

...

Late payment interest on amounts payable to WRA

157

(1) This section applies to an amount of WRA-collected tax—

(a) stated in a tax return as—

(i) the tax chargeable, or

(ii) if the tax return is a further return made by the buyer in a land transaction, the land transaction tax (or additional land transaction tax) payable;

(b) payable—

(i) as a result of an amendment to a tax return under section 41, 45 or 50;

(ii) as a result of a correction to a tax return under section 42;

(iii) in accordance with an assessment made in addition to a tax return under section 54 or 55, or

(i) a determination under section 52, or

(ii) an assessment under section 54 or 55,

made in place of a tax return which was required to be made.

(1A) This section also applies to an amount of landfill disposals tax charged by a charging notice issued under section 49 or 50 of LDTA.

(2) If the amount is not paid before the late payment interest start date, the amount carries interest (referred to in this Part as “"late payment interest””) at the late payment interest rate for the period—

(a) beginning with the late payment interest start date, and

(b) ending with the date of payment.

(3) The late payment interest start date is —

(a) in the case of an amount falling within subsection (1)(a) or (b), the date after the filing date for the tax return;

(b) in the case of an amount falling within subsection (1)(c) the date after the filing date for the tax return which was required to be made.

(c) in the case of an amount falling within subsection (1A), the date immediately after the end of the period specified in section 51 of LDTA.

(4) But where section 160 applies the late payment interest start date is the date specified in that section.

Late payment interest: supplementary

158

(1) This section applies for the purposes of sections 157 , 157A and 157B.

(2) Late payment interest is not payable on late payment interest.

(3) A late payment interest start date may be a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882 (c. 61).

(4) The date of payment, in relation to an amount, includes the date on which the amount is set off against an amount payable by WRA.

(5) “"Late payment interest rate”” has the meaning given by section 163(1).

...

Late payment interest start date: amendments to assessments etc.

159

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Late payment interest start date: death of taxpayer

160

(1) This section applies if—

(a) a person who is—

(i) chargeable to an amount of WRA-collected tax or penalty relating to WRA-collected tax, or

(ii) required to pay an amount in respect of a tax credit,

dies before the amount becomes payable, and

(b) the executor or administrator is unable to pay the amount before obtaining probate or letters of administration or another document having equivalent effect under the law of a country or territory other than England and Wales in relation to the deceased person's estate.

(2) The late payment interest start date for that amount is the later of the following—

(a) the date which would be the late payment interest start date apart from this section, and

(b) the day after the end of the period of 30 days beginning with the grant of probate or letters of administration or another document having equivalent effect under the law of a country or territory other than England and Wales in relation to the deceased person's estate.

CHAPTER 2 — INTEREST ON AMOUNTS PAYABLE BY WRA

Repayment interest

Repayment interest on amounts payable by WRA

161

(1) This section applies to any relevant amount paid by a person to WRA that is repaid by WRA to that person or to another person.

(2) “Relevant amount” means an amount paid in connection with any liability (including any purported or anticipated liability) to pay to WRA—

(a) an amount of WRA-collected tax, ...

(b) an amount of penalty relating to WRA-collected tax , or

(3) If an amount to which this section applies is not repaid before the repayment interest start date, the amount carries interest (referred to in this Part as “repayment interest”) at the repayment interest rate for the period—

(a) beginning with the repayment interest start date, and

(b) ending with the date of repayment.

(4) The repayment interest start date for the relevant amount is the later of—

(a) the day on which the relevant amount was paid to WRA, and

(b) the day on which the amount mentioned in subsection (2)(a), (b) or (c), in connection with which the relevant amount was paid, became payable to WRA.

(5) Subsection (3)(a) applies even if the repayment interest start date is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882 (c. 61).

(6) In this section, “repayment interest rate” has the meaning given by section 163(2).

Repayment interest: supplementary

162

(1) Repayment interest is not payable on an amount payable in consequence of an order or judgment of a court having power to allow interest on the amount.

(2) Repayment interest is not payable on repayment interest.

(3) The date of repayment, in relation to an amount to which section 161 applies, includes the date on which it is set off against an amount owed to WRA.

CHAPTER 3 — RATES OF INTEREST

Rates of late payment interest and repayment interest

163

(1) The late payment interest rate is the rate provided for in regulations made by the Welsh Ministers.

(2) The repayment interest rate is the rate provided for in regulations made by the Welsh Ministers.

(3) Regulations under subsection (1) or (2)—

(a) may make different provision for different purposes;

(b) may either themselves specify a rate of interest or make provision for a rate to be determined (and to change from time to time) by reference to a rate or an average of rates referred to in regulations;

(c) may provide for rates to be reduced below, or increased above, what they would otherwise be by reference to specified amounts or specified formulae;

(d) may provide for rates arrived at by reference to averages to be rounded up or down;

(e) may provide for circumstances in which alteration of a rate of interest is or is not to take place;

(f) may provide that alterations of rates are to have effect for periods beginning on or after a day determined in accordance with the regulations in relation to interest running from before that day as well as from or from after that day.

PART 7 — PAYMENT AND ENFORCEMENT

Payment

Meaning of “relevant amount”

164

In this Part, “relevant amount” means—

(a) WRA-collected tax;

(b) interest on WRA-collected tax;

(d) interest on a penalty relating to WRA-collected tax;

(e) an amount payable in respect of a tax credit;

(f) interest on an amount payable in respect of a tax credit.

Relevant amounts payable to WRA

165

Any relevant amount that becomes payable (whether under an enactment or contract settlement) is payable to WRA.

Receipts for payment

166

When a relevant amount is paid to WRA, WRA must give a receipt if requested to do so.

Fees for payment

167

(1) The Welsh Ministers may by regulations provide that a person who pays a relevant amount to WRA using a method of payment prescribed by the regulations must also pay a fee prescribed by, or determined in accordance with, the regulations.

(2) Regulations under this section may make provision about the time and manner in which the fee must be paid.

Certification of debt

Certificates of debt

168

(1) A certificate of WRA that a relevant amount has not been paid to WRA is sufficient evidence that the amount is unpaid unless the contrary is proved.

(2) A document purporting to be such a certificate is to be treated as if it were such a certificate unless the contrary is proved.

Recovery

Proceedings in magistrates’ court

169

(1) Where a relevant amount is payable by a person and it does not exceed £2,000, it is recoverable summarily as a civil debt.

(2) All or any of the amounts recoverable under this section that are payable by any one person may be included in the same complaint, summons or other document required to be laid before or issued by a justice of the peace.

(3) Each such document is to be treated, in respect of each amount, as a separate document and its invalidity as respects one amount does not affect its validity in respect of any other amount.

(4) Where a relevant amount consists of WRA-collected tax or a penalty or an amount payable in respect of a tax credit, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the WRA-collected tax , penalty or other amount was required to be paid.

(5) Where a relevant amount consists of interest on WRA-collected tax or on a penalty or on an amount payable in respect of a tax credit, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the WRA-collected tax , penalty or other amount was required to be paid.

(5A) Where a relevant amount includes an amount of land transaction tax in respect of which WRA has agreed to defer payment, any deferral period in respect of that amount (as determined under Chapter 3 of Part 6 of LTTA) must be ignored in calculating the period of 12 months referred to in subsection (4) or (5).

(5B) Where a relevant amount includes an amount treated as a postponed amount by virtue of section 181G, any postponement period in respect of that amount (as determined under that section) must be ignored in calculating the period of 12 months referred to in subsection (4) or (5).

(6) The Welsh Ministers may by regulations increase the amount specified in subsection (1).

Enforcement by taking control of goods

170

(1) If a person does not pay WRA a relevant amount which is payable by the person, WRA may use the procedure in Schedule 12 to TCEA (taking control of goods) to recover that amount.

(2) In section 63(3) of that Act (enforcement agents), after paragraph (b) insert—

(ba) a person authorised to use the procedure in Schedule 12 by the Welsh Revenue Authority (or by a person to whom the Welsh Revenue Authority has delegated the function of authorising the use of the procedure);

PART 8 — REVIEWS AND APPEALS

CHAPTER 1 — INTRODUCTORY

Overview

Overview of Part

171

(1) This Part makes provision for reviews of and appeals against certain decisions made by WRA, including provision about—

(a) the decisions which are appealable decisions,

(b) the right to request WRA to review appealable decisions,

(d) the effect of review conclusions,

(e) the right to appeal to the tribunal against appealable decisions, whether following review or otherwise, and

(f) the duty of the tribunal to determine those appeals.

(2) This Part also makes provision for disputes relating to appealable decisions to be settled by agreement.

Appealable decisions

172

(1) A person to whom an appealable decision applies—

(a) may request a review of the decision (subject to subsection (4)), and

(b) may appeal against the decision,

in accordance with the following provisions of this Part.

(2) The following decisions by WRA are appealable decisions—

(a) a decision which affects whether a person is chargeable to a WRA-collected tax;

(b) a decision which affects the amount of a WRA-collected tax to which a person is chargeable;

(d) a decision about a penalty relating to a WRA-collected tax;

(da) a decision relating to a penalty point for failure to make a visitor levy return (within the meaning of Part 5);

(db) a decision to issue a taxpayer notice, or to include a particular requirement in such a notice, where the tribunal did not approve the issuing of the notice;

(e) a decision to issue an information notice or to include a particular requirement in such a notice.

(f) a decision to issue a notice under paragraph 14 of Schedule 16 to LTTA (recovery of group relief: notice requiring payment by another group company or controlling director);

(g) a decision to issue a notice under paragraph 9 of Schedule 17 to that Act (recovery of reconstruction or acquisition relief: notice requiring payment by another group company or controlling director);

(h) a decision relating to the method to be used by the operator of an authorised landfill site to determine the weight of material for the purposes of landfill disposals tax;

(i) a decision relating to the registration of a person for the purposes of landfill disposals tax;

(j) a decision relating to the designation of a non-disposal area for the purposes of landfill disposals tax;

(k) a decision relating to the designation of a group of bodies corporate for the purposes of landfill disposals tax;

(l) a decision relating to a tax credit in respect of landfill disposals tax.

(2A) In subsection (2), “operator”, “authorised landfill site”, “registration” and “non-disposal area” have the same meanings as in LDTA.

(3) But the following decisions are not appealable decisions—

(a) a decision to issue a notice of enquiry under section 43 or 74;

(b) a decision to issue—

(i) a taxpayer notice where the tribunal approved the issuing of the notice, or

(ii) a third party notice to which section 90(3) applies;

(i) a taxpayer notice where the tribunal approved the issuing of the notice, or

(ii) a third party notice to which section 90(3) applies.

(4) Where the tribunal has approved the issuing of an information notice, a person may not request a review of WRA's decision to issue the notice.

(5) Where a review may be requested, or an appeal made, in respect of a decision to issue an information notice or include a requirement in such a notice, it may be requested or made only on the following grounds—

(a) that it is unreasonable to require the person to whom the notice was issued to comply with the notice or requirement;

(b) that a provision of sections 97 to 102 prevents the notice from requiring the person to provide the information or produce the document;

(c) in the case of an identification notice issued under section 92 or a debtor contact notice issued under section 93, that condition 4 of that section has not been met.

(6) In the case of a decision to issue an information notice or to include a particular requirement in such a notice, the person to whom the decision applies for the purposes of subsection (1) is the person to whom the notice was issued.

(7) The Welsh Ministers may by regulations—

(a) modify this section to—

(i) add a decision to subsection (2) or (3);

(ii) vary the description of a decision in either of those subsections;

(iii) remove a decision from either of those subsections;

(b) amend this Part in order to make provision about the grounds on which a review may be requested, or an appeal made, in respect of an appealable decision.

CHAPTER 2 — REVIEWS

Requesting a review

173

(1) A request to review an appealable decision must be made by giving a notice (a “notice of request”) to WRA.

(2) A notice of request must set out the grounds for review.

(3) But a person may not give a notice of request if subsection (4), (5) or (6) applies.

(4) This subsection applies where—

(a) the decision which the person wishes WRA to review is a decision to amend the person's tax return under section 45 while an enquiry is in progress, and

(b) the enquiry has not yet been completed.

(5) This subsection applies where the person has appealed to the tribunal against the decision and the appeal has not been withdrawn.

(6) This subsection applies where the person—

(a) has entered into a settlement agreement in relation to the decision which the person wishes WRA to review, and

(b) has not given notice of withdrawal from the agreement under section 184(4).

(7) This section does not prevent an appealable decision from being dealt with in accordance with section 184.

Time limit for requesting a review

174

(1) Where a notice of request is given to WRA before the end of the relevant period, WRA must review the decision to which the notice relates.

(2) Subject to subsection (3), the relevant period is—

(a) where the request relates to a decision to amend the person's tax return under section 45 while an enquiry is in progress, the period of 30 days beginning with the day on which WRA issues a closure notice informing the person that the enquiry is completed;

(b) where the request relates to a decision of any other kind, the period of 30 days beginning with the day on which WRA issues the notice informing the person of the decision.

(3) Where the person—

(a) has entered into a settlement agreement in respect of the decision to which the request relates, but

(b) has subsequently given notice of withdrawal from the agreement under section 184(4),

the relevant period is the period of 30 days beginning with the day on which the notice of withdrawal is given.

Late request for review

175

(1) Where a person gives a notice of request to WRA after the relevant period—

(a) WRA may review the decision to which the notice relates, and

(b) must do so if it is satisfied that the person—

(i) had a reasonable excuse for not giving it during the relevant period, and

(ii) subsequently gave it to WRA without unreasonable delay.

(2) WRA must issue a notice to the person indicating whether or not it will review the decision.

(3) Where WRA issues a notice indicating that it will not review the decision, the person may apply to the tribunal for a direction requiring WRA to carry out the review.

(4) The tribunal may give such a direction, and must do so if it is satisfied that the applicant —

(a) had a reasonable excuse for not giving the notice of request to WRA during the relevant period,

(b) subsequently gave it to WRA without unreasonable delay, and then

(5) In this section, “the relevant period” has the same meaning as in section 174.

Carrying out a review

176

(1) The nature and extent of the review are to be such as appear appropriate to WRA in the circumstances.

(2) For the purpose of subsection (1), WRA must, in particular, have regard to steps taken before the beginning of the review—

(a) by WRA in reaching the decision, and

(b) by any person in seeking to resolve disagreement about the decision.

(3) The review must take account of any representations made by the person who gave the notice of request at a stage which gives WRA a reasonable opportunity to consider them.

(4) The review may conclude that WRA's decision is to be—

(a) affirmed,

(b) varied, or

(5) WRA must issue notice of the conclusions of the review to the person who gave the notice of request—

(a) within the period of 45 days beginning with the day on which WRA received the notice of request, or

(b) within such other period as WRA and the person may agree.

(6) But where the tribunal directs WRA to carry out a review, WRA must issue notice of the conclusions of the review—

(a) within the period of 45 days beginning with the day on which the tribunal gave the direction, or

(b) within such other period as WRA and the person may agree.

(7) If WRA fails to issue notice in accordance with subsection (5) or (6)—

(a) the review is deemed to have concluded that WRA's decision is to be upheld, and

(b) WRA must issue notice of that to the person who gave the notice of request.

Effect of conclusions of review

177

(1) Where WRA issues notice under section 176(5), (6) or (7) in relation to a review—

(a) the conclusions in the notice are to be treated as if the tribunal had determined an appeal against the decision to which the notice relates in the manner set out in the conclusions, but

(b) the conclusions are not to be treated as a decision of the tribunal for the purposes of sections 9 to 13 of the Tribunals, Courts and Enforcement Act 2007 (c. 15) (review of decisions and appeals against decisions).

(2) But subsection (1) does not apply if, or to the extent that—

(a) WRA and the person subsequently enter into a settlement agreement in relation to the decision to which the notice relates, or

(b) the tribunal subsequently determines an appeal made against the decision to which the notice relates.

CHAPTER 3 — APPEALS

Making an appeal

178

(1) An appeal against an appealable decision must be made to the tribunal.

(2) But a person may not make an appeal to the tribunal if subsection (3), (4) or (5) applies.

(3) This subsection applies where—

(a) the decision which the person wishes to appeal against is a decision of WRA to amend the person's tax return under section 45 while an enquiry is in progress, and

(b) the enquiry has not yet been completed.

(4) This subsection applies where—

(a) the person has given WRA notice of a request under section 173 for a review of the decision which the person wishes to appeal against, and

(b) the period within which WRA must issue notice of the conclusions of the review under section 176(5) has not yet ended.

(5) This subsection applies where the person—

(a) has entered into a settlement agreement in relation to the decision which the person wishes to appeal against, and

(b) has not given notice of withdrawal from the agreement under section 184(4).

(6) This section does not prevent an appealable decision from being dealt with in accordance with section 184.

Time limit for making an appeal

179

(1) An appeal must be made to the tribunal before the end of the relevant period.

(2) Subject to subsections (3) and (4), the relevant period is—

(a) where the appeal relates to a decision to amend the appellant's tax return under section 45 while an enquiry is in progress, the period of 30 days beginning with the day on which WRA issues a closure notice informing the appellant that the enquiry is completed;

(b) where the appeal relates to a decision of any other kind, the period of 30 days beginning with the day on which WRA issues the notice informing the appellant of the decision.

(3) Subject to subsection (4), where WRA has reviewed the decision to which the appeal relates, the relevant period is the period of 30 days beginning with the day on which notice is issued to the appellant under section 176(5), (6) or (7) in relation to the review.

(4) Where the appellant has entered into a settlement agreement in relation to the decision to which the appeal relates but has subsequently given notice of withdrawal from the agreement under section 184(4), the relevant period is—

(a) the period of 30 days beginning with the day on which the notice of withdrawal is given, or

(b) if later, the relevant period applicable under subsection (3).

Making a late appeal

180

(1) An appeal may be made to the tribunal after the relevant period if the tribunal gives permission.

(2) In this section, “the relevant period” has the same meaning as in section 179.

Determining an appeal

181

(1) If an appeal against an appealable decision is made to the tribunal in accordance with section 179 or 180 (and not withdrawn), the tribunal must determine the appeal.

(2) The tribunal may determine that the appealable decision is to be—

(a) affirmed,

(b) varied, or

CHAPTER 4 — MISCELLANEOUS AND SUPPLEMENTARY

Consequences of reviews and appeals

Payment of penalties in the event of a review or appeal

182

(1) This section applies to a decision relating to a penalty to which a person may be liable.

(2) Where WRA carries out a review in respect of the decision, the normal penalty payment date does not apply to any amount of penalty that is disputed (a “disputed amount”).

(3) Where the review concludes that a disputed amount is payable, the person must pay that amount before the end of the period of 30 days beginning with the day on which notice is issued to the person under section 176(5) , (6) or (7) in relation to the review; but this is subject to subsection (4).

(4) Where the person makes an appeal in respect of the decision—

(a) the normal penalty payment date does not apply to any disputed amount, and

(b) subsection (3) does not apply.

(5) Where the appeal is withdrawn, the person must pay—

(a) any disputed amount, if the decision has not been reviewed, or

(b) if the decision has been reviewed, any disputed amount that the review has concluded to be payable,

before the end of the period of 30 days beginning with the day of withdrawal.

(6) Where it is finally determined, as a result of the appeal, that a disputed amount is payable, the person must pay that amount before the end of the period of 30 days beginning with the day on which the appeal is finally determined.

(7) In this section, the “normal penalty payment date” means the date by which a penalty must be paid under—

(a) section 154, or

(b) section 70 of LDTA.

Disposal of reviews and appeals in respect of information notices

183

(1) Where the conclusions of a review under section 176 affirm or vary a decision to issue an information notice or a requirement in such a notice, the person to whom the notice was issued must comply with the notice or requirement (as affirmed or varied) within such period as WRA may specify.

(2) Where the tribunal affirms or varies a decision to issue an information notice or include a requirement in such a notice, the person to whom the notice was issued must comply with the notice or requirement (as affirmed or varied)—

(a) within the period specified by the tribunal, or

(b) if the tribunal does not specify a period, within such period as WRA may specify.

Settlement agreements

Settling disputes by agreement

184

(1) A “settlement agreement” means an agreement between a person to whom an appealable decision applies (a “relevant person”) and WRA that the decision is to be—

(a) affirmed,

(b) varied, or

(2) Where a relevant person and WRA enter into a settlement agreement, the consequences are to be the same as if, at the time that the agreement was entered into, the tribunal had determined an appeal against the appealable decision in the manner set out in the agreement.

(3) But a settlement agreement is not to be treated as a decision of the tribunal for the purposes of sections 9 to 13 of the Tribunals, Courts and Enforcement Act 2007 (c. 15) (review of decisions and appeals against decisions).

(4) Subsection (2) does not apply if, within 30 days from the day on which the settlement agreement was entered into, the relevant person gives notice to WRA that the person wishes to withdraw from the agreement.

(5) Subsection (2) does not apply to a settlement agreement which is not in writing unless the fact that the agreement was entered into and the terms agreed are confirmed by notice issued by WRA to the relevant person.

(6) Where a notice is issued in accordance with subsection (5), the references in subsections (2) and (4) to the time at which the settlement agreement is entered into are to be treated as references to the time at which the notice is issued.

(7) A relevant person and WRA may not enter into a settlement agreement in relation to an appealable decision if an appeal against the decision has been finally determined.

PART 9 — INVESTIGATION OF CRIMINAL OFFENCES

Powers to investigate criminal offences

185

(1) After section 114 of the Police and Criminal Evidence Act 1984 (c. 60) (application of Act to Revenue and Customs) insert—

(114ZA) (1) The Welsh Ministers may by regulations— (a) direct that any provision of this Act which relates to investigations of offences conducted by police officers or to the detention of persons by the police is to apply, subject to such modifications as the regulations may specify, to investigations of offences conducted by the Welsh Revenue Authority (“WRA”) or to the detention of persons by WRA in connection with such investigations; (b) make provision permitting a person exercising a function conferred on WRA by the regulations to use reasonable force in the exercise of such a function; (c) specify that where premises are searched by WRA in reliance on a warrant under section 8 of, or paragraph 12 of Schedule 1 to, this Act (as applied by regulations under paragraph (a)) persons found on the premises may be searched— (i) in such cases and circumstances as are specified in the regulations, and (ii) subject to any conditions specified in the regulations. (2) Regulations under subsection (1) may— (a) make provision that applies generally or only in specified cases, (b) make different provision for different cases or circumstances, and (c) may, in modifying a provision, in particular impose conditions on the exercise of a function. (3) The power to make regulations under subsection (1) is exercisable by statutory instrument. (4) A statutory instrument containing regulations under subsection (1) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.

(2) After section 67 of the Criminal Justice and Police Act 2001 (c. 16) (application of Part 2 to officers of Revenue in Customs) insert—

(67A) (1) The Welsh Ministers may by regulations— (a) direct that any provision of this Part is to apply, subject to such modifications as the regulations may specify, to investigations of offences conducted by the Welsh Revenue Authority; (b) make provision permitting a person exercising a function conferred on the Welsh Revenue Authority by the regulations to use reasonable force in the exercise of such a function. (2) Regulations under subsection (1) may— (a) make provision that applies generally or only in specified cases, (b) make different provision for different cases or circumstances, and (c) may, in modifying a provision, in particular impose conditions on the exercise of a function. (3) The power to make regulations under subsection (1) is exercisable by statutory instrument. (4) A statutory instrument containing regulations under subsection (1) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.

Proceeds of crime

186

(1) The Proceeds of Crime Act 2002 (c. 29) is amended as follows.

(2) In section 72 (compensation), in subsection (9)(f), after “(c)” insert “ , (da) ”.

(3) In section 302 (compensation), after subsection (7A)(d) insert—

(da) in the case of an investigator who was exercising a function of the Welsh Revenue Authority, it is to be paid by the Welsh Revenue Authority,

(4) In section 453 (references to financial investigators), after subsection (1) insert—

(1A) The Welsh Ministers may by order provide that a specified reference in this Act to an accredited financial investigator includes a reference to a person exercising a function of the Welsh Revenue Authority who falls within a specified description.

(5) In section 459 (orders and regulations)—

(a) in subsection (4), after paragraph (a) insert—

(aa) an order made by the Welsh Ministers under section 453(1A);

, and

(b) after that subsection insert—

(4A) A statutory instrument containing an order under section 453(1A) is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

Regulation of investigatory powers

187

(1) The Regulation of Investigatory Powers Act 2000 (c. 23) is amended as follows.

(2) In section 30 (persons entitled to grant authorisations for directed surveillance and covert human intelligence)—

(a) in subsection (6), after “prejudice to” insert “ subsection (6A) and ”, and

(b) after that subsection insert—

(6A) The power in subsection (1) to make an order under this section prescribing individuals as persons designated for the purposes of sections 28 and 29 is exercisable by the Welsh Ministers for the purposes of prescribing persons exercising Welsh Revenue Authority functions of such description or holding such offices, ranks or positions as may be prescribed. (6B) Any such order made by the Welsh Ministers may— (a) make different provision for different cases; (b) contain such incidental, supplemental, consequential and transitional provision as the Welsh Ministers think fit. (6C) The Welsh Ministers' power to make such an order is exercisable by statutory instrument. (6D) A statutory instrument containing such an order is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

(3) In Schedule 1 (relevant public authorities), after paragraph 16 insert—

(16A) The Welsh Revenue Authority.

PART 10 — FINAL PROVISIONS

Power to make consequential etc. provision

188

(1) The Welsh Ministers may by regulations make such incidental, consequential or supplemental provision as they think appropriate for the purposes of, or in connection with, this Act.

(2) Regulations under this section may amend, revoke or repeal any enactment (including any provision of this Act).

Regulations

189

(1) Any power to make regulations under this Act—

(a) is exercisable by statutory instrument, and

(b) includes power to make different provision for different purposes.

(2) A statutory instrument containing regulations under section 18(2), 24A(5), 122(5), 156 or 172(7) (whether alone or with any other provision) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.

(3) Any other statutory instrument containing regulations under this Act is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

Issue of notices by WRA

190

(1) This section applies where a provision of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00), the Welsh Tax Acts, or of regulations made under them, authorises or requires WRA to issue a notice to a person (whether the expression “issue” or any other expression is used) (but see subsection (9)).

(1A) A notice must specify the day on which it is issued.

(1B) If the person to whom the notice is issued cannot reasonably ascertain the effect of the notice because of a mistake in it or omission from it (including a mistake or omission relating to the person's name), the notice is to be treated as not having been issued.

(2) The notice may be issued to the person—

(a) by being delivered personally to the person,

(b) by leaving it at the person's proper address,

(d) where subsection (3) applies, by sending it electronically to an address provided for that purpose.

(3) This subsection applies where the person to whom the notice is to be issued has agreed in writing that it may be sent electronically.

(4) For the purposes of subsection (2)(a), a notice may be delivered personally to a body corporate by giving it to the secretary or clerk of that body.

(5) Where WRA issues a notice in the manner mentioned in subsection (2)(b), the notice is to be treated as having been received at the time it was left at the person's proper address unless the contrary is shown.

(6) For the purposes of subsection (2)(b) and (c), the proper address of a person is—

(a) in the case of a body corporate, either—

(i) the address of the registered or principal office of the body, or

(ii) where the most recent tax return made by the body to WRA contains an address purporting to be the body’s address, that address;

(b) in the case of a person acting in his or her capacity as a partner in a partnership, either—

(i) the address of the principal office of the partnership, or

(ii) where the most recent tax return made by the partnership to WRA contains an address purporting to be the partnership’s address, that address;

(7) Where WRA issues a notice in the manner mentioned in subsection (2)(c) by sending it to an address in the United Kingdom, the notice is to be treated as having been received 48 hours after it is sent unless the contrary is shown.

(8) Where WRA issues a notice in the manner mentioned in subsection (2)(d), the notice is to be treated as having been received 48 hours after it is sent unless the contrary is shown.

(9) This section does not apply to any notice that WRA may—

(a) provide to a person under section 103(4) or 105(3) (including any notice provided under section 103(4) as applied by sections 103A(4) and 103B(5)), or

(b) give to the tribunal.

(10) In this section “notice” includes a copy of a notice.

Giving notices and other documents to WRA

191

(1) This section applies where a provision of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, the Welsh Tax Acts, or of regulations made under them, requires or permits a person to make a tax return or to give a notice or other document to WRA (whether the expression “give” or any other expression is used) (but see subsection (4)).

(2) The tax return, notice or other document must—

(a) be in such form,

(b) contain such information,

(d) be given in such manner,

as may be specified by WRA.

(3) But subsection (2) is subject to any different provision made in or under the Welsh Tax Acts or the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025.

(4) This section does not apply to any document given to WRA by the Welsh Ministers or the tribunal.

Interpretation

192

(1) For the purposes of this Act, an appeal or referral is finally determined when—

(a) it has been determined, and

(b) there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).

(2) In this Act—

“buyer” (“prynwr") has the same meaning as in LTTA;

“contract settlement” (“setliad contract”) means an agreement made in connection with any person's liability to make a payment to WRA under any enactment;

“devolved tax” (“treth ddatganoledig”) has the meaning given by section 116A(4) of the Government of Wales Act 2006 (c. 32);

“enactment” (“deddfiad”) means an enactment (whenever enacted or made) which is, or is contained in—an Act of Parliament,an Act or a Measure of the National Assembly for Wales, orsubordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) made under—an Act of Parliament, oran Act or a Measure of the National Assembly for Wales;

“financial year” (“blwyddyn ariannol”) means—the period beginning with the establishment of WRA and ending with 31 March in the following year, andeach subsequent period of a year ending with 31 March;

“landfill disposals tax” (“treth gwarediadau tirlenwi”) has the same meaning as in LDTA;

“land transaction” (“trafodiad tir") has the same meaning as in LTTA;

“LDTA” (“DTGT”) means the Landfill Disposals Tax (Wales) Act 2017 (anaw 3);

“local authority” (“awdurdod lleol”) means—a county council or county borough council in Wales,a district council or county council in England, a London borough council, the Common Council of the City of London or the Council of the Isles of Scilly,a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 (c. 39), ora district council in Northern Ireland;

“LTTA” (“DTTT") means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 0);

“notice” (“hysbysiad”) means notice in writing;

“partnership” (“partneriaeth”) means—a partnership within the Partnership Act 1890 (c. 39),a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), ora firm or entity of a similar character formed under the law of a country or territory outside the United Kingdom;

“principal council” (“prif gyngor”) means a council for a county or a county borough in Wales;

“tax credit” (“credyd treth”) means a tax credit under regulations made under section 54 of LDTA;

“tax period” (“cyfnod treth”) means a period in respect of which a WRA-collected tax is charged;

“tax return” (“ffurflen dreth”) means a return relating to a WRA-collected tax;

“taxpayer” (“trethdalwr”) means a person liable to pay a WRA-collected tax;

“TCEA” (“DTLlG”) means the Tribunals, Courts and Enforcement Act 2007 (c. 15);

“the tribunal” (“y tribiwnlys”) means—the First-tier Tribunal, orwhere determined by or under Tribunal Procedure Rules, the Upper Tribunal.

“visitor levy” (“ardoll ymwelwyr”) has the same meaning as in Part 3 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00);

“the Welsh Tax Act” (“Deddfau Trethi Cymru”) means—this Act, ... LTTA , and LDTA.

“WRA-collected tax” (“treth a gesglir gan ACC”) means—a devolved tax, orthe visitor levy.

(3) For the purposes of this Act, a principal council has decided to introduce the visitor levy if it has published a notice under section 48 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 stating that it is going to introduce the visitor levy.

Index of defined expressions

193

The following Table lists expressions defined or otherwise explained in this Act.

Coming into force

194

(1) The following provisions of this Act come into force on the day after the day on which this Act receives Royal Assent—

(a) Part 1;

(b) sections 37, 82, 117 and 171;

(2) The remaining provisions of this Act come into force on such day as the Welsh Ministers may appoint by order made by statutory instrument.

(3) An order under this section may appoint different days for different purposes.

Short title

195

The short title of this Act is the Tax Collection and Management (Wales) Act 2016.

Application of this Chapter to amounts payable in respect of tax credit

Regulation of investigatory powers

Auditor General for Wales

Giving notices and other documents to WRA

63A

(1) If—

(a) by virtue of section 26(2) of LTTA the tax bands and tax rates specified in rejected regulations apply to a chargeable transaction, and

(b) in consequence, the amount of land transaction tax chargeable in respect of the transaction is greater than the amount that would otherwise have been chargeable,

the buyer in the transaction may make a claim to WRA for the discharge or repayment of the amount of land transaction tax that would not have been chargeable had the rejected regulations not been made.

(2) Where WRA decides to give effect to a claim under subsection (1) it must also discharge or repay any penalty or interest related to the amount of tax discharged or repaid.

(3) Any penalty or interest is related to an amount of tax for this purpose to the extent that it—

(a) is attributable to the amount, and

(b) would not have been incurred but for the application to the transaction in question of the tax bands and tax rates specified in the rejected regulations.

(4) A claim under subsection (1) must be made before the end of the period of 12 months beginning with the later of—

(a) the date on which the rejected regulations cease to have effect, or

(b) the filing date for a tax return containing an assessment of tax chargeable calculated using the tax bands and tax rates specified in the rejected regulations.

(5) A claim under subsection (1) is to be treated as if it were an amendment made under section 41 to the assessment of tax chargeable contained in a tax return.

(6) In this section—

“"chargeable transaction”” (“"trafodiad trethadwy**”") has the meaning given by section 17 of LTTA;

“"rejected regulations”” (“"rheoliadau a wrthodir**”") has the meaning given by section 26(1)(a) of that Act.

Information notices

Penalty for failure to make tax return on or before filing date

Late payment interest on penalties

Relevant amounts payable to WRA

Appealable decisions

Proceeds of crime

Regulation of investigatory powers

Regulations

Editorial notes

[^key-011d6bbd05b555536ca7b8471f29fd42]: S. 66 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-01bbbdf3cb698058845380c94b1e49fb]: Ss. 74-77 applied (with modifications) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), regs. 1(2), 27

[^key-02dd51a3d149ec2f4feb340aa177f2eb]: Words in s. 127(7) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 27(4)

[^key-037881d6ce40df4fddef26d56e04200a]: S. 90 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-038b7f2167de01afbf116a71ba649e6e]: S. 109 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-040ad34759bd413ef98ec0e7401b6d67]: S. 7 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-04196e88f99d93764f234f2b45a69004]: S. 48 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-04cf82a5dc69aaaa48b90a908f261b7a]: Words in s. 81D inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 17(b)

[^key-04cfd9fd532dbb7b096a0c7f4731027c]: Words in s. 121(1) substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 43

[^key-04e1bcb983aa4d362854178cb1d67562]: Word in s. 50(4) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 15; S.I. 2018/34, art. 3

[^key-0511b7d7055b707b8b331dd17ef0e09f]: S. 63A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 24; S.I. 2018/34, art. 3

[^key-053f85a562e8c97ef9ef16725e2d4cae]: S. 157 cross-heading omitted (25.1.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 57; S.I. 2018/34, art. 2(b)(ii)

[^key-065c8e24e3532a2e561fea768d1442b2]: S. 38(3)(3A) substituted for s. 38(3) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(c); S.I. 2018/34, art. 3

[^key-068cab901e9afc1c7ea8147804644a1e]: Words in s. 84(1)(b) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 18(2)(b)

[^key-070fc4af457bfc1d4fc2778485a6f33d]: Word in s. 38(4) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(d)(ii); S.I. 2018/34, art. 3

[^key-071b95d79802c4e13d72c59c42366d5e]: S. 52 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-07590d4a8d46069e9d15d065011b324f]: Pt. 8 Ch. 3A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 63; S.I. 2018/34, art. 3

[^key-07bd06b19ebb5370e7ee83a4f1cbe717]: S. 92 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-08171d210c9c214404f4f7116ccdfbe6]: S. 93(2)(e)(f) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 20(b)

[^key-088560ec1ccb26f550c766368d91f057]: S. 153 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)

[^key-08d58bb1bda474789941e5bdf20ea372]: Word in s. 192(2) omitted (25.1.2018) by virtue of Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 19(b)(i); S.I. 2018/35, art. 2(z)(iii)

[^key-08f8631cc5e711ffe86bc84c5bb5ba86]: S. 30(1A) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 30

[^key-09176d5d2259e324204be9a752feb9b0]: Words in s. 90(4) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 35(b); S.I. 2018/34, art. 2(b)(i)

[^key-0a98c7a1cdcd67142bca35430aa51847]: S. 133 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-0aad5ba9f25691638927bed4b5a6c243]: S. 46 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-0c36e89a0b3d1bb9cce23402641c78c9]: Words in s. 118 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 39; S.I. 2018/34, art. 3

[^key-0cb030bf00476422471b80d52386e2a1]: Words in s. 42(5)(a) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 11(b); S.I. 2018/34, art. 3

[^key-0d42e735c7e10bdcc5395fcd2eb84f6a]: S. 49 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-0e1a71af3d442d005c2721077695f7f6]: Word in Pt. 3A inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 35(b)

[^key-0e42fad44569eeeefcbb3e743bb1dbf0]: Words in s. 193 inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 48

[^key-0edf019204a1bd21a588393ee3b6b5fb]: S. 118 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-0ef8ef7dfb78c5164719e878580cbbe1]: S. 68 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-0f42f7016931a8090ea75199c68c7521]: S. 33 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-1146bf8af2fb4b6b0c7eafe1d8037f2b]: S. 156 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-11a9f08c436812778f258989a78db74c]: Words in s. 59(7) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 19(b); S.I. 2018/34, art. 3

[^key-11cf3dfa4de129a92e7a4446d43f44fe]: Words in s. 192(2) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 19(a); S.I. 2018/35, art. 2(z)(iii)

[^key-131ff0fa100f9d07406efbb615d94674]: S. 15(1A) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 23

[^key-1495b78c333e264567892b06264326af]: Words in s. 59(2) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(3)

[^key-153589faf7acea46d7de050532671cc6]: S. 178 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-1550a58ec6312bfe3ab69ccdd25c4893]: S. 81 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-15e5e89fa0397156ed099a9062da7b79]: S. 130 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-17b577279201b75b1abe8665f04a23af]: Words in s. 95(1)(a) inserted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 36; S.I. 2018/34, art. 2(b)(i)

[^key-17e5470641c1529ebd3d73ed44c39393]: S. 172(2)(k) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 80, 97(2); S.I. 2018/35, art. 2(w)

[^key-1813c70c907822547b5c5f2a72a72124]: S. 67(12) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 45, 97(2); S.I. 2018/35, art. 3

[^key-1813daa0fed448c0862a730ed2e79deb]: Words in s. 192(2) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 19(b)(ii); S.I. 2018/35, art. 2(z)(iii)

[^key-181c1705b4cef956c0bccf4184dc4611]: Words in s. 182(4)(a) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 17(b); S.I. 2018/35, art. 3

[^key-18249f25948ad6a2b83c79d3be64a8ef]: Words in s. 59(1) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(2)

[^key-1893037280c5564414509cca3cc8055a]: Words in s. 182(2) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 17(a); S.I. 2018/35, art. 3

[^key-192a37cb267e7d28c8231f210ff85058]: Words in s. 183A(1)(a) renumbered as s. 183A(1)(a)(i) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 46(a)

[^key-195b4ff53557e9ac118c127f1fe221bc]: S. 123 omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 43; S.I. 2018/34, art. 3

[^key-1a88ce092c47c47137b5b047308383bb]: S. 16 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-1adb4373dc44da7a55c28e0ab7b19541]: Words in s. 128(5) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(5)

[^key-1b5af8b66c63fad7cbb87d67f16e2a69]: S. 27(2A) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 28

[^key-1ba9672ed041495c3942b42ea1442761]: S. 35 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-1d094bc27b66a1fb817f0c568f95c52f]: Word in s. 143(1) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 53; S.I. 2018/34, art. 3

[^key-1dc065db6139e1f18e6ac881d02e4eda]: Word in s. 63(4) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 23(d); S.I. 2018/34, art. 3

[^key-1ecede14dc56979a4cfd82b273791398]: S. 64 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-1eda89bf8a15af7d793cbadd10892df0]: S. 126 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-1ee1aec4f2ec34394f8e87c327212d80]: S. 172(2)(da)(db) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 49(a)

[^key-1f7af7fcea95f6e7686d8a7fda8bbbfd]: S. 131 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-1f98f29bca70abfdaec6f0fe5a745f96]: S. 173 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-20e36a74e0ffb0a7772e289d04e0ec3e]: S. 76 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-2276b636b92da460333c85f5f7c07833]: Words in s. 132(4) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 49; S.I. 2018/34, art. 3

[^key-22f8ab0eaef7cc4e72fc9f3c1bb9d5b8]: S. 118A inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 74, 97(2); S.I. 2018/35, art. 3

[^key-232b819ce36fe15eb0c714b8303f9944]: S. 129 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-234eb3e6306bcd98f3318114496e8e0e]: S. 172(2)(i) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 38, 97(2); S.I. 2018/35, art. 2(l)

[^key-23828e1f634d90a0da7ad7636df8e3d1]: S. 152 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)

[^key-243476d4505a5642cca25f769ec33092]: Words in s. 172(3)(b)(i) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 49(b)

[^key-245c6f1731bc731cc61f8c2916663b6d]: S. 100 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 7 para. 43(7); S.I. 2018/34, art. 3

[^key-248f1122a0ca06041cf1272b692bc092]: S. 164(e)(f) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 41

[^key-2492ce492457671d0f3db1fed5493197]: S. 174 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-24b89ab6d416901d4e838dc932af5778]: S. 172(2)(j) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 58, 97(2); S.I. 2018/35, art. 2(r)

[^key-24c26e2b5c7d63c0032677c9f68ecb37]: S. 58(3B) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 15(3)

[^key-254dfb88d3abda679d8c4588f12dfc06]: S. 39(2) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 2(b); S.I. 2018/35, art. 3

[^key-25558bbe1e3b16e88e8498caa6ac3c08]: S. 14 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-26abfaa734666bc38a23b97173b9eb9f]: Word in s. 144(1) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 54; S.I. 2018/34, art. 3

[^key-27054082cf96f7af2fc85f3d908e40fe]: S. 122B inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 45

[^key-275bd71dd3d838f6588740613f14e412]: Words in s. 63(3) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 23(c)(ii); S.I. 2018/34, art. 3

[^key-278b15108a3360b61d5b932c597e805c]: S. 38(1) modified (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 21(8), 43(3), 97(2); S.I. 2018/35, art. 3

[^key-27b3d688937ff900d5a4a10500c2537c]: S. 182(7) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 17(c); S.I. 2018/35, art. 3

[^key-2849768100362ffa25a0e15f7fd7872e]: S. 28 in force at 1.4.2018 by S.I. 2018/33, art. 3

Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.

This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence. legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.