http://www.legislation.gov.uk/anaw/2016/6/section/99/enactedTax Collection and Management (Wales) Act 2016enKing's Printer of Acts of Parliament2017-05-30 PART 4INVESTIGATORY POWERS OF <Abbreviation Expansion="Welsh Revenue Authority">WRA</Abbreviation>CHAPTER 3RESTRICTIONS ON POWERS IN CHAPTER 2Protection for personal records 99 1 An information notice may not require a person to provide or produce personal records or information contained in personal records. 2 But an information notice may require a person— a to produce a document (or a copy of a document) that is a personal record, omitting the information which (either alone or with other information) makes the document a personal record; b to provide information contained in a document which is a personal record, other than the information which (either alone or with other information) makes the document a personal record. 3 “Personal records” means documentary and other records concerning an individual (“P”) (whether living or dead) who can be identified from those records and relating to— a P’s physical or mental health, b spiritual counselling or assistance given or to be given to P, or c counselling or assistance given or to be given to P in relation to P’s personal welfare by a person who— i by reason of an office or occupation has responsibilities for P’s personal welfare, or ii by reason of an order of a court has responsibilities for P’s supervision.