Tax Collection and Management (Wales) Act 2016

83Information noticesE+W
This section has no associated Explanatory Notes

(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.

Commencement Information

I1S. 83 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)