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The Tax Collection and Management (Administration) (Wales) Regulations 2017

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Procedure where information notice given during inspection of premises is in dispute

11.—(1) The following procedure applies where there is a dispute falling within regulation 8(a)(ii).

(2) On receipt of the information notice, the notice recipient must—

(a)indicate to WRA each document required under the information notice which is in dispute; and

(b)place any document in dispute in an appropriate container which prevents the contents being visible.

(3) The container must be—

(a)sealed, labelled and signed by the notice recipient;

(b)countersigned by WRA; and

(c)retained by WRA.

(4) Within 42 working days of receiving the container, WRA must—

(a)deliver the container to the tribunal with the seal intact together with an application to the tribunal; and

(b)send a copy of that application to the notice recipient.

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