This is the original version (as it was originally enacted).
(1)WRA may enter premises and inspect the premises and any property on the premises for the purpose of valuing, measuring or determining the character of the premises or property if—
(a)the valuation, measurement or determination is required for the purposes of checking any person’s tax position, and
(b)either condition 1 or 2 is met.
(2)Condition 1 is that—
(a)the inspection is carried out at a time agreed to by a relevant person, and
(b)a notice of the agreed time of the inspection has been issued to the relevant person.
(3)Condition 2 is that—
(a)the inspection has been approved by the tribunal, and
(b)a notice of the time of the inspection has been issued to a relevant person specified by the tribunal at least 7 days before that time.
(4)In this section, “relevant person” means—
(a)the occupier of the premises, or
(b)if the occupier cannot be identified or the premises are vacant, a person who controls the premises.
(5)A notice under subsection (2)(b) or (3)(b) must state possible consequences of obstructing a person exercising WRA’s functions.
(6)A notice under subsection (3)(b) must also state that the inspection has been approved by the tribunal.
(7)If WRA considers it necessary to assist with the inspection, WRA may be accompanied by a person authorised by WRA.
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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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