LegalizeReform history
Tax Collection and Management (Wales) Act 2016
13 versions
· 2016-04-25
2025-09-19
Tax Collection and Management (Wales) Act 2016
2024-07-12
Tax Collection and Management (Wales) Act 2016
2024-04-01
Tax Collection and Management (Wales) Act 2016
Changes on 2024-04-01
@@ -2706,7 +2706,7 @@
| 7 | Any devolved tax | Amount (or additional amount) payable as a result of a WRA assessment made for the purposes of making an adjustment to counteract a tax advantage (see Part 3A) in a case where a tax return which WRA has reason to believe was required to be made has not in fact been made. | The date falling 30 days after the date by which the amount (or additional amount) is required to be paid. |
| 8 | Land transaction tax | Where a deferral request is made under section 58 of LTTA, a deferred amount required to be paid by virtue of section 61(1)of that Act. | The date falling 30 days after the date by which the deferred amount is required to be paid. |
| 9 | Land transaction tax | Where a deferral request is made under section 58 of LTTA, a refused amount within the meaning of section 61(2)(a) of that Act. | The date falling 30 days after the date by which the refused amount is required to be paid. |
| 10 | Landfill disposals tax | Amount charged by a charging notice issued under section 48 or 49 of LDTA. | The date falling 30 days after the date by which the amount is required to be paid. |
| 10 | Landfill disposals tax | Amount charged by a charging notice issued under section 49 or 50 of LDTA. | The date falling 30 days after the date by which the amount is required to be paid. |
| 11 | Any devolved tax | A postponed amount within the meaning of section 181G(2). | The date falling 30 days after the date on which the postponement period ends (see section 181G as to the calculation of postponement periods). |
- (4) In this section, “*"deferred amount”*” has the same meaning as in section 58(6)(a) of LTTA.
@@ -4387,13 +4387,13 @@
The short title of this Act is the Tax Collection and Management (Wales) Act 2016.
#### No further appeal or review of tribunal decisions relating to postponement requests
#### Application of this Chapter to amounts payable in respect of tax credit
#### Regulation of investigatory powers
#### Auditor General for Wales
#### Issue of notices by WRA
#### Giving notices and other documents to WRA
##### 63A
@@ -5329,6 +5329,8 @@
[^key-31fdecc268a64b8b28536ca655d76815]: Words in [s. 65(4)(a)](https://www.legislation.gov.uk/anaw/2016/6/section/65/4/a) substituted (1.1.2024) by [The Retained EU Law (Revocation and Reform) Act 2023 (Consequential Amendments) (Wales) Regulations 2023 (S.I. 2023/1332)](https://www.legislation.gov.uk/wsi/2023/1332), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2023/1332/regulation/1/2), [4](https://www.legislation.gov.uk/wsi/2023/1332/regulation/4)
[^key-f4f7bb8002f782e05ee6524612eb4a9c]: Words in s. 122(3) Table A1 substituted (1.4.2024) by [The Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations 2024 (S.I. 2024/367)](https://www.legislation.gov.uk/wsi/2024/367), [regs. 1](https://www.legislation.gov.uk/wsi/2024/367/regulation/1), [5](https://www.legislation.gov.uk/wsi/2024/367/regulation/5)
##### 39A
The Welsh Ministers may by regulations provide that the records required to be kept and preserved under this Chapter do, or do not, include records of a description prescribed by the regulations.
@@ -5427,7 +5429,7 @@
- (3) But where section 160 applies, the late payment interest start date is the date specified in that section.
#### Overview of Act
#### The Welsh Revenue Authority
##### 38A
@@ -6014,7 +6016,7 @@
- “*"relevant appellate court”*” (“*"*llys apeliadol perthnasol**”") means the court specified as such under section 13(11) of TCEA.
#### Crown application for the purposes of Land Transaction Tax
#### Power to make consequential etc. provision
##### 187A
2024-01-01
Tax Collection and Management (Wales) Act 2016
2023-02-07
Tax Collection and Management (Wales) Act 2016
2022-09-09
Tax Collection and Management (Wales) Act 2016
2020-12-31
Tax Collection and Management (Wales) Act 2016
2018-04-01
Tax Collection and Management (Wales) Act 2016
2018-01-25
Tax Collection and Management (Wales) Act 2016
2017-11-29
Tax Collection and Management (Wales) Act 2016
2017-10-18
Tax Collection and Management (Wales) Act 2016
2016-04-26
Tax Collection and Management (Wales) Act 2016
2016-04-25
Tax Collection and Management (Wales) Act 2016
original version
Text at this date