Explanatory Notes

Tax Collection and Management (Wales) Act 2016

6

25 April 2016

Commentary on Sections

Part 4 – Investigatory Powers of WRA

Section 110 – Restriction on inspection of documents

137.This section applies the restrictions contained in Chapters 2 and 3 of this Part of the Act so that WRA cannot inspect any document during the course of an inspection if WRA would have been restricted by Chapters 2 or 3 from requesting the same document using an information notice.