Legalize / United Kingdom / Tax Collection and Management (Wales) Act 2016 / History

Reform history

Tax Collection and Management (Wales) Act 2016

13 versions · 2016-04-25

2025-09-19

Tax Collection and Management (Wales) Act 2016

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2024-07-12

Tax Collection and Management (Wales) Act 2016

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2024-04-01

Tax Collection and Management (Wales) Act 2016

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2024-01-01

Tax Collection and Management (Wales) Act 2016

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2023-02-07

Tax Collection and Management (Wales) Act 2016

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2022-09-09

Tax Collection and Management (Wales) Act 2016

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2020-12-31

Tax Collection and Management (Wales) Act 2016

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2018-04-01

Tax Collection and Management (Wales) Act 2016

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2018-01-25

Tax Collection and Management (Wales) Act 2016

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2017-11-29

Tax Collection and Management (Wales) Act 2016

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Changes on 2017-11-29

@@ -2,7 +2,7 @@

## PART 1 — OVERVIEW

#### Giving notices and other documents to WRA

#### Issue of notices by WRA

##### 1

@@ -378,9 +378,13 @@

- (f) it is made in pursuance of an order of a court or tribunal,

- (g) it is made in accordance with an enactment requiring or permitting the disclosure, or

- (h) it is made to WRA or to a person to whom WRA has delegated any of its functions for use in accordance with section 16.

- (g) it is made in accordance with an enactment requiring or permitting the disclosure, ...

- (h) it is made to WRA or to a person to whom WRA has delegated any of its functions for use in accordance with section 16,

- (i) it is made to Her Majesty’s Revenue and Customs in connection with a function of WRA or in connection with a function of Her Majesty’s Revenue and Customs, or

- (j) it is made to Revenue Scotland in connection with a function of WRA or in connection with the collection and management of a devolved tax within the meaning of the Scotland Act [1998 (c. 46)](https://www.legislation.gov.uk/ukpga/1998/46).

- (2) The Welsh Ministers may by regulations amend subsection (1).

@@ -4279,11 +4283,11 @@

#### Overview of Act

#### Membership

#### The Welsh Revenue Authority

#### Auditor General for Wales

#### Duty to keep and preserve records

#### Overview of Part

##### 63A

@@ -4317,162 +4321,168 @@

- “*"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: supplementary

#### Relevant amounts payable to WRA

#### Appealable decisions

#### Proceeds of crime

#### Overview of Part

#### Late payment interest on devolved taxes

#### Meaning of “relevant amount”

#### Overview of Part

#### Powers to investigate criminal offences

#### Regulation of investigatory powers

#### Regulations

#### Power to make consequential etc. provision

## Editorial notes

[^key-2de5a84cbffcd3e057ef6e3d1597af41]: [S. 2](https://www.legislation.gov.uk/anaw/2016/6/section/2) 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-3a6786a6085e747d17d9d75e322ca8aa]: [S. 3](https://www.legislation.gov.uk/anaw/2016/6/section/3) 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-ba67aaa5e7c19b02daddb217dc6fa724]: [S. 4](https://www.legislation.gov.uk/anaw/2016/6/section/4) 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-b129bb6ce121a44cdfe866fff466fb81]: [S. 5](https://www.legislation.gov.uk/anaw/2016/6/section/5) 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-c5288a0b2c617c29f81f49dc16c12851]: [S. 6](https://www.legislation.gov.uk/anaw/2016/6/section/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-040ad34759bd413ef98ec0e7401b6d67]: [S. 7](https://www.legislation.gov.uk/anaw/2016/6/section/7) 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-2987f364258525ebff486f31a6a8b24f]: [S. 8](https://www.legislation.gov.uk/anaw/2016/6/section/8) 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-7e86f049bcf4d8f34cddcdcc731fb80a]: [S. 9](https://www.legislation.gov.uk/anaw/2016/6/section/9) 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-42ce50bb73fbb67122245084d8320ebd]: [S. 10](https://www.legislation.gov.uk/anaw/2016/6/section/10) 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-9ac66177dbfd93f558034ed99ef0d62b]: [S. 11](https://www.legislation.gov.uk/anaw/2016/6/section/11) 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-5d34f16091851a1cb19fe056218cd64d]: [S. 12](https://www.legislation.gov.uk/anaw/2016/6/section/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)

[^key-c7ace98ce8fbd977ea29acbd05f14a6d]: [S. 13](https://www.legislation.gov.uk/anaw/2016/6/section/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)

[^key-25558bbe1e3b16e88e8498caa6ac3c08]: [S. 14](https://www.legislation.gov.uk/anaw/2016/6/section/14) 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-f25851c355350aa071ec3c62930a307c]: [S. 15](https://www.legislation.gov.uk/anaw/2016/6/section/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-1a88ce092c47c47137b5b047308383bb]: [S. 16](https://www.legislation.gov.uk/anaw/2016/6/section/16) 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-ff2888fb594687a6b9133c16448b6ce8]: [S. 17](https://www.legislation.gov.uk/anaw/2016/6/section/17) 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-a91bd71088065f4c4019401e0b1ce197]: S. 18 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-6988ae19cc726da14919dd1fb2153d1d]: [S. 19](https://www.legislation.gov.uk/anaw/2016/6/section/19) 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-e95b6cc676f9abfdaf9ee7957fde04ea]: [S. 20](https://www.legislation.gov.uk/anaw/2016/6/section/20) 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-9a36dfe3461b83205948cfb45b4dc405]: [S. 21(1)](https://www.legislation.gov.uk/anaw/2016/6/section/21/1) 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-819683c223086a0774675d9784a981f5]: [S. 22](https://www.legislation.gov.uk/anaw/2016/6/section/22) 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-fd91f408c1c70a19a3bd27cf39231298]: [S. 23](https://www.legislation.gov.uk/anaw/2016/6/section/23) 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-77b8cceae86bdcd6d7472df19c553175]: [S. 27](https://www.legislation.gov.uk/anaw/2016/6/section/27) 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-6dbaa1b106218e09c68a574eb7637abd]: [S. 29](https://www.legislation.gov.uk/anaw/2016/6/section/29) 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-0f42f7016931a8090ea75199c68c7521]: [S. 33](https://www.legislation.gov.uk/anaw/2016/6/section/33) 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-43c7320bd7bace14ca9111f755490c14]: [S. 34](https://www.legislation.gov.uk/anaw/2016/6/section/34) 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-1ba9672ed041495c3942b42ea1442761]: [S. 35](https://www.legislation.gov.uk/anaw/2016/6/section/35) 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-011d6bbd05b555536ca7b8471f29fd42]: S. 66 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-ed8724af341547985d8c95eb46b8dc4f]: S. 69(3)(4) 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-574f12880df546556e6f0b18d132af71]: [S. 101(3)](https://www.legislation.gov.uk/anaw/2016/6/section/101/3)[(4)](https://www.legislation.gov.uk/anaw/2016/6/section/101/4) 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-aea1b99c9f6abe0ef5e7a59608962171]: [S. 163](https://www.legislation.gov.uk/anaw/2016/6/section/163) 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-89be8a4700f581feade909ddc3873617]: [S. 167](https://www.legislation.gov.uk/anaw/2016/6/section/167) 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-68dece8ca593e48879daee5e00a4d56a]: [S. 39A](https://www.legislation.gov.uk/anaw/2016/6/section/39A) inserted (18.10.2017) 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. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/8); [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(j)](https://www.legislation.gov.uk/wsi/2017/953/article/2/j)

[^key-80d7462c7a8d7845414a3a352ce09a55]: Word in s. 18(1) omitted (29.11.2017) by virtue of [The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163)](https://www.legislation.gov.uk/wsi/2017/1163), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2017/1163/regulation/1/2), [2(a)](https://www.legislation.gov.uk/wsi/2017/1163/regulation/2/a)

[^key-6183523a282607ef8fc827a8cbdd577f]: S. 18(1)(h); punctuation mark substituted for full stop (29.11.2017) by [The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163)](https://www.legislation.gov.uk/wsi/2017/1163), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2017/1163/regulation/1/2), [2(b)](https://www.legislation.gov.uk/wsi/2017/1163/regulation/2/b)

[^key-6104999d3b0b7f20b77f852404ad1a42]: S. 18(1)(i)(j) inserted (29.11.2017) by [The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163)](https://www.legislation.gov.uk/wsi/2017/1163), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2017/1163/regulation/1/2), [2(c)](https://www.legislation.gov.uk/wsi/2017/1163/regulation/2/c)

[^key-a1cf3e9e852f0069b2fdf178935d9d63]: Ss. 157, 157A, 158 substituted (25.1.2018) for ss. 157, 158 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. 58](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/58); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(ii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/ii)

[^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)](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. 43](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/43); [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-632f55ef229f17675231e92ce8869c06]: Words in s. 136(2) substituted (1.4.2018) by virtue of [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. 33(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/33/a)

[^key-a19cc9bc4bb42f691c85186d6c14ac61]: Words in s. 136(2) substituted (1.4.2018) by virtue of [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. 33(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/33/b)

[^key-c0ee50ea4d7af18df970fe9b717342da]: S. 136 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-34bf5b9ba8f1ce14ee193d3fae2c9f7d]: S. 135(2)(c) and word 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(3)(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/32/3/b)

[^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)

[^key-613093e9898cda391ee7d48581f2ac5a]: S. 135 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-a59ac181c0f00413068d8c345cc94c0d]: Word in s. 135(2) omitted (1.4.2018) by virtue of [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(3)(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/32/3/a)

[^key-cf2ecf13bfcd0ba9fcea40f718514e48]: S. 45(1A) 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(2)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/11/2)

[^key-d7c4a258ed176c6dd9a126cb9eb4ae9e]: Words in s. 45(2) renumbered as s. 45(2)(a) (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(3)(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/11/3/a)

[^key-f239bad065fcbdeae3f9ad794656f705]: Words in s. 45(5) 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. 13(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/13/b); [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-36f9e91a01460ea61331bc4205818fbe]: S. 45(2)(b) and word 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(3)(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/11/3/b)

[^key-da4b0dfcb5234d23da81b1540138c781]: S. 45 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-e70f5cbfa2599724f6b2f608a3d00e3a]: Word in s. 45(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. 13(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/13/a); [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)

[^key-b5ecd27fbddf0826f6e6db95ab5730cc]: S. 43(4) 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. 12(e)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/12/e); [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-7075e5dc377cf75fe33fbf07516d468c]: Words in s. 43(2) 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. 12(c)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/12/c); [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-9332c7e564698585c922c51b87742460]: S. 43(3)(a)(b) substituted for words in s. 43(3) (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. 12(d)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/12/d); [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-84e767729d46d1aeab6b2b05bce55d1b]: S. 43(1A)(1B) 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. 12(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/12/b); [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-60b89bd1dd99459b1726fe3a50c25821]: Words in s. 43(1) 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. 12(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/12/a); [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-4c800850df40ea211567541f7d9d521e]: S. 43 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-340bc37d72c2732a7d6d4eb34710c3f6]: Words in s. 39 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. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/7); [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-254dfb88d3abda679d8c4588f12dfc06]: S. 39(2) inserted (1.4.2018) 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. 2(b)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/2/b); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-b6aa4eb142cf230c27e9e71c3175de4a]: S. 39 renumbered as s. 39(1) (1.4.2018) 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. 2(a)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/2/a); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-b0ff4f724c7ec3d8c258510d3fb70e79]: S. 39 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-56bd27f4ca4956527611720caa3e6192]: Words in s. 122 Table A1 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. 24](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/24)

[^key-5daec0cc7910b86821c5faa7f3c3abc1]: Words in s. 122(3) substituted (1.4.2018) 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. 11(b)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/11/b); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-9b8b600da7556522f3cefc7ccd30a1e9]: S. 122(2A) inserted (1.4.2018) 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. 11(a)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/11/a); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-aebe51ac2fedeb93ec8cd2782a6fa433]: Ss. 122, 122A substituted for s. 122 (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. 42](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/42); [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-f8d6db79402a0a931c045ecfa54ad0c8]: S. 122(2) substituted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 75](https://www.legislation.gov.uk/anaw/2017/3/section/75), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^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)](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. 23(c)(ii)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/23/c/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-0511b7d7055b707b8b331dd17ef0e09f]: [S. 63A](https://www.legislation.gov.uk/anaw/2016/6/section/63A) 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. 24](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/24); [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-9c2b53bd9e93195693e54609a3d064ee]: Word in s. 63(1)(b) 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. 23(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/23/a); [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-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)](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. 23(d)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/23/d); [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-4c800850df40ea211567541f7d9d521e]: S. 43 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-5fc17a9b3f25fcd712b9b76c038071ef]: S. 63 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-613093e9898cda391ee7d48581f2ac5a]: S. 135 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-a91bd71088065f4c4019401e0b1ce197]: S. 18 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-b0ff4f724c7ec3d8c258510d3fb70e79]: S. 39 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-c0ee50ea4d7af18df970fe9b717342da]: S. 136 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-da4b0dfcb5234d23da81b1540138c781]: S. 45 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-f6b89d2a9e37ff1f96ab7d6ff9e2018d]: Words in [s. 52(5)](https://www.legislation.gov.uk/anaw/2016/6/section/52/5) 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. 16](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/16); [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-071b95d79802c4e13d72c59c42366d5e]: S. 52 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)

2017-10-18

Tax Collection and Management (Wales) Act 2016

View changes Text at this date

2016-04-26

Tax Collection and Management (Wales) Act 2016

View changes Text at this date

2016-04-25

Tax Collection and Management (Wales) Act 2016

original version Text at this date