Search Legislation

Advanced Search

Tax Collection and Management (Wales) Act 2016

Status:

This is the original version (as it was originally enacted).

93Power to obtain contact details for debtors

This section has no associated Explanatory Notes

(1)WRA may issue a notice (a “debtor contact notice”) requiring a person (“the third party”) to provide contact details for another person (“the debtor”) only if conditions 1 to 5 are met.

(2)Condition 1 is that an amount by way of—

(a)devolved tax,

(b)interest on devolved tax,

(c)a penalty relating to devolved tax, or

(d)interest on a penalty relating to devolved tax,

is payable by the debtor to WRA under an enactment or contract settlement.

(3)Condition 2 is that WRA requires contact details for the debtor for the purpose of collecting that amount.

(4)Condition 3 is that it is reasonable to require the third party to provide the details.

(5)Condition 4 is that—

(a)the third party is a body corporate or unincorporated association, or

(b)WRA has grounds for believing that the third party obtained the details in the course of carrying on a business.

(6)Condition 5 is that nothing in sections 97 to 102 prevents WRA from requiring the third party to provide the details.

(7)But WRA may not issue a debtor contact notice if—

(a)the third party is a charity and obtained the details in the course of providing services free of charge, or

(b)the third party is not a charity but obtained the details in the course of providing services on behalf of a charity that are free of charge to the recipient of the service.

(8)In this section,“contact details”, in relation to a person, means the person’s address and any other information about how the person may be contacted.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.

Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Welsh Parliament.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources