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
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
Changes on 2020-12-31
@@ -82,7 +82,7 @@
- (b) a member of the House of Commons, House of Lords, Scottish Parliament or Northern Ireland Assembly,
- (c) a member of the European Parliament,
- (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (d) a member of a local authority,
@@ -1281,7 +1281,7 @@
- (4) The reference in subsection (2) to provisions relating to a devolved tax is a reference to any provisions of—
- (a) any enactment or EU legislation (whether or not still in force) which relates to the devolved tax or to any matter connected with it, or
- (a) any enactment or retained direct EU legislation (whether or not still in force) which relates to the devolved tax or to any matter connected with it, or
- (b) any notice published by WRA under or for the purposes of any such enactment.
@@ -1395,11 +1395,11 @@
- (10) Case 7 does not apply where the amount paid, or liable to be paid, is devolved tax which has been charged contrary to EU law.
- (11) For the purposes of subsection (10), an amount of devolved tax is charged contrary to EU law if, in the circumstances in question, the charge to devolved tax is contrary to—
- (a) the provisions relating to the free movement of goods, persons, services and capital in Titles II and IV of Part 3 of the Treaty on the Functioning of the European Union, or
- (b) the provisions of any subsequent treaty replacing the provisions mentioned in paragraph (a).
- (11) For the purposes of subsection (10), an amount of devolved tax is charged contrary to EU law if, ...—
- (a) in the circumstances in question, the charge to devolved tax is contrary to the provisions relating to the free movement of goods, persons, services and capital in Titles II and IV of Part 3 of the Treaty on the Functioning of the European Union, and
- (b) at the time the tax is charged, the rights conferred by those provisions are recognised and available in domestic law by virtue of the European Union (Withdrawal) Act [2018 (c. 16)](https://www.legislation.gov.uk/ukpga/2018/16) or any provision made under that Act.
- (12) Case 8 is where—
@@ -1733,7 +1733,7 @@
is or is not to be treated as the carrying on of a business.
- (3) In this Act, “*charity*” has the meaning given by Part 1 of Schedule 6 to the Finance Act 2010 (c. 13).
- (3) In this Act, “*charity*” has the meaning given by paragraph 2A of Schedule 18 to LTTA.
### CHAPTER 2 — POWERS TO REQUIRE INFORMATION AND DOCUMENTS
@@ -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
@@ -4603,6 +4603,8 @@
[^key-2bc976e4db76af9727fb900db1d3b964]: [S. 128(3)(c)](https://www.legislation.gov.uk/anaw/2016/6/section/128/3/c) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 28(3)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/28/3)
[^key-2c791ef32edc7cfa305dc9ad5621fb6a]: Words in [s. 65(4)(a)](https://www.legislation.gov.uk/anaw/2016/6/section/65/4/a) substituted (31.12.2020) by [The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833)](https://www.legislation.gov.uk/wsi/2019/833), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2019/833/regulation/1/2), [5(3)](https://www.legislation.gov.uk/wsi/2019/833/regulation/5/3); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-2d16f615b250d9f78a7a8988dbcd3ec6]: Words in [s. 58(1)(a)](https://www.legislation.gov.uk/anaw/2016/6/section/58/1/a) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 18(a)(ii)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/18/a/ii); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2d7b3745d64f040640604d5e7a4b2cc8]: S. 60 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)
@@ -4679,6 +4681,8 @@
[^key-3ff61aad0f79ab5921c68368413acfe2]: Words in s. 108(1)(a) inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 7(a)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/7/a); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/i)
[^key-4049f2f5fa1aad182df9e692ec51c5cd]: Words in [s. 67(11)(a)](https://www.legislation.gov.uk/anaw/2016/6/section/67/11/a) inserted (31.12.2020) by [The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833)](https://www.legislation.gov.uk/wsi/2019/833), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2019/833/regulation/1/2), [5(4)(b)](https://www.legislation.gov.uk/wsi/2019/833/regulation/5/4/b); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-40a66a316b2b9b49290a6e8aed39ab64]: Words in s. 59(3) substituted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 16(4)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/16/4)
[^key-4137ef2cc80038fa51e235d636c44931]: S. 41 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)
@@ -4759,6 +4763,8 @@
[^key-5b842b8e9f974d6655c5277cc7775297]: S. 62 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)
[^key-5c8840dce50323f687b6207efcac3c13]: [S. 67(11)(b)](https://www.legislation.gov.uk/anaw/2016/6/section/67/11/b) substituted (31.12.2020) by [The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833)](https://www.legislation.gov.uk/wsi/2019/833), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2019/833/regulation/1/2), [5(4)(d)](https://www.legislation.gov.uk/wsi/2019/833/regulation/5/4/d); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-5c93a313d3e6121dde683f38fee317ab]: S. 89 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)
[^key-5d34f16091851a1cb19fe056218cd64d]: S. 12 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)
@@ -4991,6 +4997,8 @@
[^key-9f8e3f3c53e781d0ced495dea321ec00]: Words in [s. 169(4)](https://www.legislation.gov.uk/anaw/2016/6/section/169/4) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 42(2)(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/42/2/a)
[^key-9fa6edfe41da9540c9dc8e44e55877a7]: [S. 4(c)](https://www.legislation.gov.uk/anaw/2016/6/section/4/c) omitted (31.12.2020) by virtue of [The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833)](https://www.legislation.gov.uk/wsi/2019/833), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2019/833/regulation/1/2), [5(2)](https://www.legislation.gov.uk/wsi/2019/833/regulation/5/2); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-9fb080f97dea2351935705b5e8fc21ab]: S. 56 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)
[^key-a01494c4dabc512e1388a0e1cc8e5b57]: S. 145 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)
@@ -5029,6 +5037,8 @@
[^key-a616d7f99820579b19cec61851854e76]: [S. 61(3)](https://www.legislation.gov.uk/anaw/2016/6/section/61/3) omitted (1.4.2018) by virtue of [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 20](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/20); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a79e58b7f2d500ac0610c9cdae709b3e]: Words in s. 85(3) substituted (31.12.2020) by [The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833)](https://www.legislation.gov.uk/wsi/2019/833), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2019/833/regulation/1/2), [6(1)](https://www.legislation.gov.uk/wsi/2019/833/regulation/6/1) (with [reg. 6(3)](https://www.legislation.gov.uk/wsi/2019/833/regulation/6/3)); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-a83306be255f7633da8e962756502ab0]: [S. 125(2A)](https://www.legislation.gov.uk/anaw/2016/6/section/125/2A) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 44](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/44); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a8341b06756506137d5b4cbe659a8f04]: Words in s. 45(3) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 11(4)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/11/4)
@@ -5135,6 +5145,8 @@
[^key-c5288a0b2c617c29f81f49dc16c12851]: S. 6 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)
[^key-c64a8ef7dcf6e06d323c4d38e784be9c]: Word in [s. 67(11)](https://www.legislation.gov.uk/anaw/2016/6/section/67/11) substituted (31.12.2020) by [The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833)](https://www.legislation.gov.uk/wsi/2019/833), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2019/833/regulation/1/2), [5(4)(c)](https://www.legislation.gov.uk/wsi/2019/833/regulation/5/4/c); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-c64cf0ec8cf0de8d7606f0be8724e2d9]: Words in s. 104 heading inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 4(a)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/4/a); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/i)
[^key-c7ace98ce8fbd977ea29acbd05f14a6d]: S. 13 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)
@@ -5267,6 +5279,8 @@
[^key-f25851c355350aa071ec3c62930a307c]: S. 15 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)
[^key-f2c09c66d8f8be8ed52885b0c03ddcca]: Words in [s. 67(11)](https://www.legislation.gov.uk/anaw/2016/6/section/67/11) omitted (31.12.2020) by virtue of [The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833)](https://www.legislation.gov.uk/wsi/2019/833), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2019/833/regulation/1/2), [5(4)(a)](https://www.legislation.gov.uk/wsi/2019/833/regulation/5/4/a); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-f3589dee213759ae308ab802ed3715e5]: Words in s. 193 inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 20](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/20); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(iii)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/iii)
[^key-f39ceb3802bb5da615c890c17047c9f5]: Words in s. 135(1) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 32(2)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/32/2)
@@ -5407,7 +5421,7 @@
- (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
@@ -5994,7 +6008,7 @@
- “*"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
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