PART 4INVESTIGATORY POWERS OF WRA
CHAPTER 1INTRODUCTORY
Overview
82Overview of Part
This Part is arranged as follows—
a
Chapter 2 sets out WRA’s investigatory powers in relation to information and documents,
b
Chapter 3 sets out restrictions on the powers in Chapter 2,
c
Chapter 4 sets out WRA’s investigatory powers in relation to premises and other property,
d
Chapter 5 sets out further investigatory powers,
e
Chapter 6 sets out offences in relation to information notices, and
f
Chapter 7 is about reviews and appeals against certain tribunal approvals of information notices and inspections.
Interpretation
83Information notices
1
In this Act, “information notice” means—
a
a taxpayer notice under section 86,
b
a third party notice under section 87,
c
an unidentified third party notice under section 89,
d
an identification notice under section 92, or
e
a debtor contact notice under section 93.
2
An information notice may either specify or describe the information or documents to be provided or produced.
3
If an information notice is issued with the approval of the tribunal, the notice must state that fact.
84Meaning of “tax position”
1
In this Part, “tax position”, in relation to a person, means the person’s position as regards any devolved tax, including the person’s position as regards—
a
past, present and future liability to pay any devolved tax,
b
penalties, interest (including interest on penalties) and other amounts that have been paid, or are or may be payable, by or to the person in connection with any devolved tax, and
c
claims or notices that have been or may be made or given in connection with the person’s liability to pay any devolved tax,
and references to a person’s position as regards a particular devolved tax (however expressed) are to be interpreted accordingly.
2
References in this Part to the tax position of a person include references to the tax position of—
a
an individual who has died, and
b
a body corporate or unincorporated association that has ceased to exist.
3
References in this Part to a person’s tax position refer to the person’s tax position at any time or in relation to any period, unless otherwise stated.
4
References to checking a person’s tax position include references to carrying out an investigation or making an enquiry of any kind.
85Meaning of “carrying on a business”
1
In this Part, references to carrying on a business include—
a
carrying on any activity for the purposes of generating income from land (wherever situated),
b
carrying on a profession,
c
the activities of a charity, and
d
the activities of a local authority or any other public authority.
2
The Welsh Ministers may by regulations provide that for the purposes of this Part—
a
the carrying on of a specified activity, or
b
the carrying on of any activity, or a specified activity, by a specified person,
is or is not to be treated as the carrying on of a business.
3
In this Act, “charity” has the meaning given by Part 1 of Schedule 6 to the Finance Act 2010 (c. 13).