Tax Collection and Management (Wales) Act 2016

190 Issue of notices by WRA E+W

(1) This section applies where a provision of [F1 the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00),] [F2 the Welsh Tax Acts, or of regulations made under them,] authorises or requires WRA to issue a notice to a person (whether the expression “issue” or any other expression is used) (but see subsection (9)).

[F3 (1A) A notice must specify the day on which it is issued.

(1B) If the person to whom the notice is issued cannot reasonably ascertain the effect of the notice because of a mistake in it or omission from it (including a mistake or omission relating to the person's name), the notice is to be treated as not having been issued.]

(2) The notice may be issued to the person—

(a) by being delivered personally to the person,

(b) by leaving it at the person's proper address,

(c) by being sent by post to the person's proper address, or

(d) where subsection (3) applies, by sending it electronically to an address provided for that purpose.

(3) This subsection applies where the person to whom the notice is to be issued has agreed in writing that it may be sent electronically.

(4) For the purposes of subsection (2)(a), a notice may be delivered personally to a body corporate by giving it to the secretary or clerk of that body.

(5) Where WRA issues a notice in the manner mentioned in subsection (2)(b), the notice is to be treated as having been received at the time it was left at the person's proper address unless the contrary is shown.

(6) For the purposes of subsection (2)(b) and (c), the proper address of a person is—

(a) in the case of a body corporate, [F4 either—

(i)] the address of the registered or principal office of the [F5 body, or

(ii) where the most recent tax return made by the body to WRA contains an address purporting to be the body’s address, that address;]

(b) in the case of a person acting in his or her capacity as a partner in a partnership, [F6 either—

(i)] the address of the principal office of the [F7 partnership, or

(ii) where the most recent tax return made by the partnership to WRA contains an address purporting to be the partnership’s address, that address;]

(c) in any other case, the last known address of the person.

(7) Where WRA issues a notice in the manner mentioned in subsection (2)(c) by sending it to an address in the United Kingdom, the notice is to be treated as having been received 48 hours after it is sent unless the contrary is shown.

(8) Where WRA issues a notice in the manner mentioned in subsection (2)(d), the notice is to be treated as having been received 48 hours after it is sent unless the contrary is shown.

(9) This section does not apply to any notice that WRA may—

(a) provide to a person under section 103(4) or 105(3) [F8 (including any notice provided under section 103(4) as applied by sections 103A(4) and 103B(5))], or

(b) give to the tribunal.

(10) In this section “notice” includes a copy of a notice.

Textual Amendments

F1 Words in s. 190(1) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 52(2)

F2 Words in s. 190(1) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 68(a); S.I. 2018/34, art. 2(b)(v)

F3 S. 190(1A)(1B) inserted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 68(b); S.I. 2018/34, art. 2(b)(v)

F4 Words in s. 190(6)(a) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 52(3)(a)(i)

F5 Words in s. 190(6)(a) substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 52(3)(a)(ii)

F6 Words in s. 190(6)(b) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 52(3)(b)(i)

F7 Words in s. 190(6)(b) substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 52(3)(b)(ii)

F8 Words in s. 190(9)(a) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 18; S.I. 2018/35, art. 2(z)(iii)