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Tax Collection and Management (Wales) Act 2016

Section 86 - Taxpayer notices

81.This section enables WRA to serve a notice on a person requiring the production of information or documents, provided the requirements in subsection (1) are met and the tribunal has approved the notice (see section 88).

82.The requirements in subsection (1) provide that WRA may only issue a notice if:


it requires the information or a document for the purpose of checking the person’s tax position;


it is reasonable to require that person to provide the information or document requested; and


the notice does not require information or a document subject to any restrictions set out in Chapter 3 of this Part of the Act.

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Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.


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