PART 4

INVESTIGATORY POWERS OF WRA
CHAPTER 4

INSPECTIONS OF PREMISES AND OTHER PROPERTY

Interpretation of Chapter 4
111
1
In this Chapter—
- “business assets” (“asedau busnes”) means assets that WRA has reason to believe are owned, leased or used in connection with the carrying on of a business by any person, but does not include documents;
- “business documents” (“dogfennau busnes”) means documents (or copies of documents) that relate to the carrying on of a business by any person;
- “business premises” (“mangre busnes”), in relation to a person, means premises (or any part of premises) that WRA has reason to believe are (or is) used in connection with the carrying on of a business by or on behalf of the person;
- “premises” (“mangre”) includes any building or structure, any land and any means of transport.
2
For the purposes of the definition of “premises” in subsection (1) as it applies in relation to landfill disposals tax, “
land
” includes material (within the meaning of LDTA) that WRA has grounds for believing has been deposited on the surface of land or on a structure set into the surface, or under the surface of land.
S. 111 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)
S. 111(1): s. 111 renumbered as s. 111(1) (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 8(a); S.I. 2018/35, art. 2(z)(i)
S. 111(2) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 8(b); S.I. 2018/35, art. 2(z)(i)