Tax Collection and Management (Wales) Act 2016 Explanatory Notes

Section 190 – Issue of notices

229.This section applies where a provision of the Act or any subsequent regulations made under it after enactment, authorises or requires the WRA to issue a notice to a person. The section states how a notice may be issued and how a notice is to be treated as having been received in different circumstances. The section also provides a definition for a “proper address”.

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