Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 4 INVESTIGATORY POWERS OF WRA

CHAPTER 4 INSPECTIONS OF PREMISES AND OTHER PROPERTY

109 Power to mark assets and to record information

The powers under sections 103 to 106 include—

(a) power to mark business assets, and anything containing business assets, for the purpose of indicating that they have been inspected, and

(b) power to obtain and record information (whether electronically or otherwise) relating to the premises, property, assets and documents that have been inspected.