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The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018
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- Wales Statutory Instruments
- 2018 No. 88 (W. 21)
- Regulation 6
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6.—(1) The claimant must keep records of the following matters—
(a)the names and addresses of those customers whom the claimant has reimbursed or whom the claimant intends to reimburse;
(b)the total amount reimbursed to each such customer, including in all cases receipts from those reimbursed acknowledging how much has been reimbursed and giving the date of reimbursement;
(c)the amount of interest included in each total amount reimbursed to each customer; and
(d)the date that each reimbursement is made.
(2) Section 69(2) of the Act applies to records kept under paragraph (1) as it applies to records kept under that section.
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