Explanatory Notes

Tax Collection and Management (Wales) Act 2016

6

25 April 2016

Commentary on Sections

Part 4 – Investigatory Powers of WRA

Section 107 – Producing authorisation to carry out inspections

129.Section 107 provides for an occupier of premises being inspected or other person who appears to the inspector to be in charge or in control of the premises to ask to see evidence of authority to carry out the inspection. Where this is not produced the inspection must be stopped until such time as the evidence is provided.