Tax Collection and Management (Wales) Act 2016

108Approval of tribunal for inspection of premisesE+W

(1)WRA may ask the tribunal to approve—

(a)an inspection under section 103 [F1, 103A, 103B] or 106, or

(b)the exercise of powers under section 104 or 105 in relation to an inspection under section 103 [F2, 103A or 103B] which has been agreed to by the occupier of the premises.

(2)The tribunal's approval of an inspection under section 103 [F3, 103A or 103B] includes approval of the exercise of the powers under section 104 or 105 subject to any conditions imposed by the tribunal in approving the inspection.

(3)An application for approval may be made under subsection (1) without notice of the application being sent to—

(a)the person whose tax position is the subject of the proposed inspection, or

(b)the occupier of the premises.

(4)The tribunal may approve an inspection under section [F4103, 103A or 103B only if—

(a)it is satisfied that the applicable requirement is met,] and

(b)if the application for approval was made without notice, it is satisfied that sending notice of the application might have prejudiced the assessment or collection of devolved tax.

[F5(4A)The applicable requirement is—

(a)in the case of an inspection of a person's business premises under section 103, that WRA has grounds for believing that the inspection of the premises is required for the purpose of checking the person's tax position;

(b)in the case of an inspection of a person's business premises under section 103A, that WRA has grounds for believing that the conditions set out in subsections (2) and (3) of that section are met;

(c)in the case of an inspection of premises under section 103B, that WRA has grounds for believing the matters set out in subsection (1) of that section.]

(5)The tribunal may approve an inspection under section 106 only if it is satisfied that the inspection is required for the purposes of checking any person's tax position and—

(a)if the application for approval was made without notice, it is satisfied that sending notice of the application might have prejudiced the assessment or collection of devolved tax, or

(b)in any other case—

(i)the person whose tax position is the subject of the proposed inspection has been given a reasonable opportunity to make representations to WRA about the inspection,

(ii)the occupier of the premises has been given a reasonable opportunity to make such representations, and

(iii)the tribunal has been provided with a summary of any representations made.

(6)Subsection (5)(b)(ii) does not apply if the tribunal is satisfied that the occupier of the premises cannot be identified.

(7)Where the tribunal has approved an inspection under subsection (1)(a) or the exercise of a power under subsection (1)(b), WRA must carry out the inspection or exercise the power⁠—

(a)no later than 3 months after the day on which the tribunal's approval was given, or

(b)within such shorter period as the tribunal may specify when giving the approval.