Tax Collection and Management (Wales) Act 2016

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.

Commencement Information

I1S. 110 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)