Explanatory Notes

Tax Collection and Management (Wales) Act 2016


25 April 2016

Commentary on Sections

Part 4 – Investigatory Powers of WRA

Section 86 - Taxpayer notices

81.This section enables WRA to serve a notice on a person requiring the production of information or documents, provided the requirements in subsection (1) are met and the tribunal has approved the notice (see section 88).

82.The requirements in subsection (1) provide that WRA may only issue a notice if:


it requires the information or a document for the purpose of checking the person’s tax position;


it is reasonable to require that person to provide the information or document requested; and


the notice does not require information or a document subject to any restrictions set out in Chapter 3 of this Part of the Act.