Tax Collection and Management (Wales) Act 2016 section 194

Coming into force

Section 194 sets out when the different parts of the Tax Collection and Management (Wales) Act 2016 come into legal effect.

  • Certain core provisions came into force automatically the day after Royal Assent, including Part 1, the overview sections for Parts 3, 4, 5 and 8, and the final part of the Act itself.
  • All remaining provisions come into force on dates chosen by the Welsh Ministers through statutory instruments.
  • The Welsh Ministers may set different commencement dates for different provisions or for different purposes.
  • This staggered approach allows the Welsh Revenue Authority and taxpayers time to prepare before substantive obligations take effect.

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