Tax Collection and Management (Wales) Act 2016

Valid from 25/01/2018

110Restriction on inspection of documentsE+W

This section has no associated Explanatory Notes

WRA may not inspect a document under this Chapter if (or to the extent that), by virtue of Chapters 2 and 3, an information notice issued at the time of the inspection to the occupier of the premises could not require the occupier to produce the document.