Tax Collection and Management (Wales) Act 2016

96Producing copies of documents

This section has no associated Explanatory Notes

(1)Unless an information notice requires a person to produce an original document, the person may comply with the notice by producing a copy of the document.

(2)Subsection (1) is subject to any conditions or exceptions specified in regulations made by the Welsh Ministers.

(3)Where a person complies with a notice by producing a copy of the document, WRA may subsequently require that person to produce the original document—

(a)within such period, and

(b)in such manner,

as WRA may specify.

(4)But a person is not required to produce the original document if a request is made by WRA more than 6 months after the day on which the copy of the document was produced.