Explanatory Notes

Tax Collection and Management (Wales) Act 2016

6

25 April 2016

Commentary on Sections

Part 4 – Investigatory Powers of WRA

Section 94 – Time limit for issuing a tribunal approved information notice

103.This section requires the WRA to issue an information notice which has been approved by the tribunal within 3 months of that approval, or a shorter period if specified by the tribunal.