Tax Collection and Management (Wales) Act 2016

Document Number:2016 anaw 6
 
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An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.

Having been passed by the National Assembly for Wales and having received the assent of Her Majesty, it is enacted as follows:

PART 1 OVERVIEW

1 Overview of Act

This Act is arranged as follows—

(a) Part 2 establishes the Welsh Revenue Authority and makes provision about its organisation and main functions;

(b) Part 3 makes provision about the assessment of devolved taxes;

(c) Part 4 makes provision about the Welsh Revenue Authority’s investigatory powers, including provision about notices requiring information and the inspection of premises;

(d) Part 5 makes provision for and in connection with the imposition of penalties in relation to devolved taxes;

(e) Part 6 makes provision for interest to be payable on late payments to the Welsh Revenue Authority and on repayments by the Welsh Revenue Authority;

(f) Part 7 makes provision about payments to the Welsh Revenue Authority and the recovery of unpaid amounts;

(g) Part 8 makes provision for and in connection with reviews of and appeals against decisions of the Welsh Revenue Authority;

(h) Part 9 confers powers to make subordinate legislation about the investigation of criminal offences relating to devolved taxes;

(i) Part 10 contains provision that applies generally for the purposes of this Act.

PART 2 THE WELSH REVENUE AUTHORITY

Establishment and status of the Welsh Revenue Authority

2 The Welsh Revenue Authority

(1) There is to be a body corporate to be known as the Welsh Revenue Authority or Awdurdod Cyllid Cymru.

(2) In this Act, the Welsh Revenue Authority is referred to as “WRA”.

(3) The functions of WRA are performed on behalf of the Crown and, accordingly, the property, rights and liabilities of WRA are property, rights and liabilities of the Crown.

Membership

3 Membership

(1) The members of WRA are—

(a) a chairperson appointed by the Welsh Ministers,

(b) not fewer than 4 , nor more than 8 , other persons appointed by the Welsh Ministers,

(c) the chief executive (see section 9) ,

(d) either 1 or 2 other members of staff of WRA appointed by the chief executive, and

(e)1 other member of staff of WRA appointed under section 6.

(2) The Welsh Ministers may appoint one of the members appointed under subsection (1)(b) as deputy chairperson.

(3) The Welsh Ministers may by regulations amend subsection (1) so as to substitute a different number for any of the numbers for the time being specified in it; but the regulations must ensure that the number of non-executive members continues to exceed the number of executive members.

(4) In this Part—

(a) the chairperson and members of WRA appointed under subsection (1)(b) are collectively referred to as “non-executive members”;

(b) the chief executive and members of WRA appointed under subsection (1)(d) or section 6 are collectively referred to as “executive members”;

(c) the member of WRA appointed under section 6 is referred to as an “elected executive member”.

4 Disqualification for appointment as non-executive member

A person is disqualified from appointment as a non-executive member of WRA if the person is—

(a) a member of the National Assembly for Wales,

(b) a member of the House of Commons, House of Lords, Scottish Parliament or Northern Ireland Assembly,

(c) a member of the European Parliament,

(d) a member of a local authority,

(e) a member of a National Park Authority,

(f) a member of the Welsh Government,

(g) a Minister of the Crown, a member of the Scottish Government or a Northern Ireland Minister,

(h) a police and crime commissioner,

(i) a person holding office under the Crown,

(j) a person employed in the civil service of the State, or

(k) the holder of an office, or a member or member of staff of a body, prescribed by regulations made by the Welsh Ministers.

5 Terms of non-executive membership

(1) A non-executive member of WRA holds office as a member for such period and on such terms as are specified in the terms of the member’s appointment (but subject to subsection (4) and section 7).

(2) The period of office specified in the terms of a non-executive member’s appointment must not be more than 5 years.

(3) A non-executive member of WRA appointed as deputy chairperson holds office as deputy chairperson for such period and on such terms as are specified in the person’s terms of appointment as deputy chairperson (but subject to subsection (4) and section 7).

(4) A person may resign from office as a non-executive member, or as deputy chairperson, of WRA by giving notice to the Welsh Ministers.

(5) A person who is or has been a non-executive member of WRA may be re-appointed as a non-executive member once only.

(6) A person who is or has been deputy chairperson of WRA may be re-appointed as deputy chairperson.

(7) WRA may pay to non-executive members—

(a) such remuneration as WRA may, with the approval of the Welsh Ministers, determine, and

(b) such sums as WRA may, with the approval of the Welsh Ministers, determine by way of reimbursement of expenses incurred by them in carrying out their functions.

6 Appointment of elected executive member

(1) WRA must conduct a ballot of its staff for the purpose of appointing a member of staff as an elected executive member of WRA.

(2) The non-executive members of WRA must—

(a) appoint the winner of the ballot as an elected executive member of WRA, and

(b) determine the terms of that person’s appointment.

(3) An elected executive member of WRA holds office as a member for such period and on such terms as are specified in the terms of the member’s appointment (but subject to subsection (4) and section 7).

(4) An elected executive member of WRA may resign from office by giving notice to the non-executive members of WRA.

7 Removal of members etc.

(1) The Welsh Ministers may remove a person from office as a non-executive member of WRA by notice if—

(a) the person becomes disqualified from appointment as a non-executive member by virtue of section 4 ,

(b) the person has been absent from meetings of WRA for a period longer than 6 months without the permission of WRA, or

(c) the Welsh Ministers consider that the person is unfit to be a member or is unable or unwilling to carry out the person’s functions as a member.

(2) The non-executive members of WRA may remove a person from office as an elected executive member of WRA by notice if—

(a) the person has been absent from meetings of WRA for a period longer than 6 months without the permission of WRA, or

(b) the non-executive members of WRA consider that the person is unfit to be a member or is unable or unwilling to carry out the person’s functions as a member.

(3) A person ceases to be deputy chairperson of WRA on ceasing to be a non-executive member.

(4) A person ceases to be a non-executive member of WRA if the person becomes a member of staff of WRA.

(5) A person ceases to be an executive member of WRA on ceasing to be chief executive or any other member of staff of WRA.

Committees and staff

8 Committees and sub-committees

(1) WRA may establish committees for any purpose relating to its functions.

(2) WRA may determine the composition of its committees.

(3) WRA may appoint persons who are not members of WRA to be members of a committee, but those persons are not entitled to vote at meetings of the committee.

(4) A committee of WRA may establish sub-committees.

(5) A committee which establishes a sub-committee may determine its composition.

(6) A committee may appoint persons who are not members of WRA to be members of a sub-committee, but those persons are not entitled to vote at meetings of the sub-committee.

(7) WRA may pay to any members of a committee established by it, or of a sub-committee established by such a committee, who are not members of WRA—

(a) such remuneration as WRA may, with the approval of the Welsh Ministers, determine, and

(b) such sums as WRA may, with the approval of the Welsh Ministers, determine by way of reimbursement of expenses incurred by them in carrying out their functions.

9 Chief executive and other staff

(1) There is to be a chief executive of WRA.

(2) The chief executive is responsible for (among other things) securing that the functions of WRA are performed efficiently and effectively.

(3) The first person employed as chief executive is to be appointed by the Welsh Ministers on such terms as they may determine.

(4) Each subsequent chief executive is to be appointed by the non-executive members of WRA on such terms as they may, with the approval of the Welsh Ministers, determine.

(5) WRA may appoint other members of staff on such terms as it may, with the approval of the Welsh Ministers, determine.

(6) Service as the chief executive or as any other member of staff of WRA is service in the civil service of the State.

Procedure and validity

10 Procedure

(1) WRA must make rules to regulate its own procedure (including quorum) and that of any committee or sub-committee.

(2) The rules must provide that a meeting of WRA is not quorate unless a majority of the members present are non-executive members of WRA.

11 Validity of proceedings and acts

The validity of any proceedings or acts of WRA (or of any committee or sub-committee) is not affected by—

(a) any vacancy in its membership,

(b) any defect in the appointment of a member, or

(c) any non-executive member becoming disqualified from appointment by virtue of section 4.

Functions

12 Main functions

(1) WRA’s general function is the collection and management of devolved taxes.

(2) WRA has the following particular functions—

(a) providing to the Welsh Ministers information, advice and assistance relating to devolved taxes;

(b) providing information and assistance relating to devolved taxes to devolved taxpayers, their agents and other persons;

(c) resolving complaints and disputes relating to devolved taxes;

(d) promoting compliance with the law...

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