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).