Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 4 E+W INVESTIGATORY POWERS OF WRA

CHAPTER 2 E+W POWERS TO REQUIRE INFORMATION AND DOCUMENTS

86 Taxpayer notices E+W

(1) WRA may issue a notice (a “taxpayer notice”) requiring a person (“the taxpayer”) to provide information or produce a document if—

(a) WRA requires the information or document for the purpose of checking the taxpayer's tax position,

(b) it is reasonable to require the taxpayer to provide the information or produce the document, and

(c) nothing in sections 97 to 102 prevents WRA from requiring the taxpayer to provide the information or produce the document.

(2) But WRA may not issue a taxpayer notice without the approval of the tribunal.

Commencement Information

I1 S. 86 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)