Tax Collection and Management (Wales) Act 2016

98Protection for journalistic material

This section has no associated Explanatory Notes

(1)An information notice may not require a person to provide or produce journalistic material.

(2)“Journalistic material” means information or a document which is—

(a)in the possession of someone who created or acquired it for the purposes of journalism, or

(b)in the possession of someone who received it from another person who intended the recipient to use it for the purposes of journalism.