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(1)WRA may issue a notice (a “third party notice”) requiring a person to provide information or produce a document if—
(a)WRA requires the information or document for the purpose of checking the tax position of another person (“the taxpayer”) whose identity is known to WRA,
(b)it is reasonable to require the person to provide the information or produce the document, and
(c)nothing in sections 97 to 102 prevents WRA from requiring the person to provide the information or produce the document.
(2)But WRA may not issue a third party notice without—
(a)the agreement of the taxpayer, or
(b)the approval of the tribunal.
(3)The taxpayer to whom a third party notice relates must—
(a)be named in the notice, and
(b)be issued with a copy of the notice by WRA.
(4)But when it approves a third party notice, the tribunal may disapply one or both of the requirements of subsection (3) if it is satisfied that WRA has grounds for believing that naming the taxpayer or, as the case may be, issuing the taxpayer with a copy of the notice might seriously prejudice the assessment or collection of devolved tax.
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Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
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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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