Tax Collection and Management (Wales) Act 2016

191Giving notices and other documents to WRA

This section has no associated Explanatory Notes

(1)This section applies where a provision of this Act or of regulations made under it requires or permits a person to give a notice or other document to WRA (whether the expression “give” or any other expression is used) (but see subsection (4)).

(2)The document must—

(a)be in such form,

(b)contain such information, and

(c)be given in such manner,

as may be specified by WRA.

(3)But subsection (2) is subject to any different provision made in or under this Act.

(4)This section does not apply to any document given to WRA by the Welsh Ministers or the tribunal.