95Complying with an information noticeE+W
(1)A person to whom an information notice is issued must comply with the notice—
(a)within the period specified in the notice [F1(or such longer period as may be agreed to by WRA and the person)], and
(b)in such manner as is specified or described in the notice.
(2)But if the person has requested a review of, or made an appeal against, the notice or a requirement in it, subsection (1)(a) ceases to apply to the notice or the requirement.
(3)Where an information notice requires a person to produce a document, it must be produced—
(a)at a place agreed to by that person and WRA, or
(b)at a place which WRA may specify.
(4)WRA must not specify for the purpose of subsection (3)(b) a place that is used solely as a dwelling.
(5)The production of a document in compliance with an information notice is not to be regarded as breaking any lien claimed on the document.
Textual Amendments
F1Words in s. 95(1)(a) inserted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 36; S.I. 2018/34, art. 2(b)(i)
Commencement Information
I1S. 95 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)