SCHEDULE 4MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

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In section 105 (carrying out inspections under section 103: use of equipment and materials)—

a

in the heading, after “103” insert “ , 103A or 103B ”;

b

in subsection (1), for “103 onto the business” substitute “ 103, 103A or 103B onto the ”;

c

after subsection (6) insert—

7

References in this section to a notice issued under section 103(3)(b)(i) include a notice issued under that provision as applied by sections 103A(4) and 103B(5).