Summary and Background
3.The context and background to this Act was set out in Chapter 1 of the Welsh Government’s White Paper - Collection and management of devolved taxes in Wales, published on 23 September 2014(1).
4.In summary the Act makes provision for a Welsh tax system to enable the collection and management of devolved Welsh taxes. It establishes the Welsh Revenue Authority as a non-ministerial department which it is anticipated will be responsible for collecting Wales’ devolved taxes from April 2018(2). It also sets out the relationship between the tax authority and taxpayers in Wales, including the relevant powers, rights and duties.
5.The Act has 10 Parts comprising 195 sections and is arranged as follows:
	Part 1 – Overview
	Part 2 – The Welsh Revenue Authority
	Part 3 – Tax Returns, Enquiries and Assessments
	Part 4 – Investigatory Powers of WRA
	Part 5 – Penalties
	Part 6 – Interest
	Part 7 – Payment and Enforcement
	Part 8 – Reviews and Appeals
	Part 9 – Investigation of Criminal Offences
	Part 10 – Final Provisions