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Tax Collection and Management (Wales) Act 2016

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This is the original version (as it was originally enacted).

107Producing authorisation to carry out inspections

This section has no associated Explanatory Notes

If a person carrying out an inspection under section 103 or 106 is unable to produce evidence of authority to carry out the inspection when asked to do so by—

(a)the occupier of the premises, or

(b)any other person who appears to be in charge of, or to control, the premises,

the inspection must stop and may not be continued until such evidence is produced.

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