http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2Tax Collection and Management (Wales) Act 2016An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.texttext/xmlenStatute Law Database2024-08-13Expert Participation2024-07-12 PART 4INVESTIGATORY POWERS OF WRACHAPTER 2POWERS TO REQUIRE INFORMATION AND DOCUMENTSTaxpayer notices861WRA may issue a notice (a “taxpayer notice”) requiring a person (“the taxpayer”) to provide information or produce a document if—aWRA requires the information or document for the purpose of checking the taxpayer's tax position,bit is reasonable to require the taxpayer to provide the information or produce the document, andcnothing in sections 97 to 102 prevents WRA from requiring the taxpayer to provide the information or produce the document.2But WRA may not issue a taxpayer notice without the approval of the tribunal.Third party notices871WRA may issue a notice (a “third party notice”) requiring a person to provide information or produce a document if—aWRA requires the information or document for the purpose of checking the tax position of another person (“the taxpayer”) whose identity is known to WRA,bit is reasonable to require the person to provide the information or produce the document, andcnothing in sections 97 to 102 prevents WRA from requiring the person to provide the information or produce the document.2But WRA may not issue a third party notice without—athe agreement of the taxpayer, orbthe approval of the tribunal.3The taxpayer to whom a third party notice relates must—abe named in the notice, andbbe issued with a copy of the notice by WRA.4But when it approves a third party notice, the tribunal may disapply one or both of the requirements of subsection (3) if it is satisfied that WRA has grounds for believing that naming the taxpayer or, as the case may be, issuing the taxpayer with a copy of the notice might seriously prejudice the assessment or collection of devolved tax.Tribunal approval of taxpayer notices and third party notices881WRA may apply to the tribunal for approval to issue a taxpayer notice or a third party notice to a person (“the recipient”) without notice of the application being sent to the recipient.2Where notice of the application for approval is not sent to the recipient, the tribunal may approve the issuing of the taxpayer notice or third party notice only if it is satisfied—athat—iin the case of a taxpayer notice, the requirements of section 86(1), oriiin the case of a third party notice, the requirements of section 87(1),have been met, andbthat sending notice of the application for approval to the recipient might have prejudiced the assessment or collection of devolved tax.3Where the recipient has been notified of the application for approval, the tribunal may approve the issuing of the taxpayer notice or third party notice only if—ait is satisfied that—iin the case of a taxpayer notice, the requirements of section 86(1), oriiin the case of a third party notice, the requirements of section 87(1),have been met,bthe recipient has been told that the information or documents referred to in the taxpayer notice or third party notice are required and has been given a reasonable opportunity to make representations to WRA,cthe tribunal has been provided with a summary of any representations made, anddin the case of a third party notice, the taxpayer has been provided with a summary of the reasons why WRA requires the information or documents.4But the tribunal may disapply the requirements of paragraph (b) or (d) of subsection (3) to the extent that it is satisfied that taking the action specified in the paragraph might prejudice the assessment or collection of devolved tax.5In approving the issuing of a taxpayer notice or third party notice, the tribunal may make such modifications to the notice as it thinks appropriate.Power to require information and documents about persons whose identity is not known891WRA may issue a notice (an “unidentified third party notice”) requiring a person (“the recipient”) to provide information or produce a document if—aWRA requires the information or document for the purpose of checking the tax position of—ia person whose identity is not known to WRA, oriia class of persons whose individual identities are not known to WRA,bit is reasonable to require the recipient to provide the information or produce the document,cnothing in sections 97 to 102 prevents WRA from requiring the recipient to provide the information or produce the document, anddthe tribunal has approved the issuing of the notice.2An application for approval may be made without notice.3The tribunal may approve the issuing of the unidentified third party notice only if it is satisfied that—athe requirements of subsection (1)(a) to (c) have been met,bthe information or document to which the notice relates is not readily available to WRA from another source,cthere are grounds for believing that the person or any of the class of persons to whom the notice relates may have failed or may fail to comply with any provision of the law relating to a devolved tax, anddany such failure is likely to have led or to lead to serious prejudice to the assessment or collection of devolved tax.4In approving the issuing of an unidentified third party notice, the tribunal may make such modifications to the notice as it thinks appropriate.Requiring information and documents in relation to a group of undertakings901This section applies where an undertaking is a parent undertaking in relation to a subsidiary undertaking.2Where a third party notice is issued to any person for the purpose of checking the tax position of a parent undertaking and any of its subsidiary undertakings—athe references in sections 87(2)(a), (3) and (4) and 88(3)(d) to the taxpayer have effect as if they were references to the parent undertaking, andbsection 87(3) is to be treated as also requiring the notice to state its purpose.3Where a third party notice is issued to a parent undertaking for the purpose of checking the tax position of more than one subsidiary undertaking—athe notice must state its purpose,bsections 87(2)(a) and (3) and 88(3)(d) do not apply, andcsection 100 (taxpayer notices following a tax return) applies as if the third party notice were a taxpayer notice issued to each subsidiary undertaking (or, if the third party notice names the subsidiary undertakings to which it relates, to each of those undertakings).4In this section, “parent undertaking”, “subsidiary undertaking” and “undertaking” have the meanings given in sections 1161 and 1162 of, and Schedule 7 to, the Companies Act 2006 (c. 46), but in the application of this section in relation to land transaction tax, section 1161(1)(b) of that 2006 Act has effect as if the words ““carrying on a trade or business, with or without a view to profit”” were omitted.Requiring information and documents in relation to a partnership911This section applies where a business is carried on by two or more persons in partnership.2Where a third party notice is issued to someone other than one of the partners for the purpose of checking the tax position of more than one of the partners (in their capacity as such)—asection 87(3) is to be treated as requiring WRA to—istate that purpose,iiname the taxpayer by giving a name by which the partnership is known or under which it is registered for any purpose, andiiiissue a copy of the notice to at least one of the partners,bsection 87(4) is to be treated as permitting the tribunal to disapply any or all of the requirements mentioned in paragraph (a) of this subsection, andcthe references to the taxpayer in sections 87(2)(a) and 88(3)(d) have effect as if they were references to at least one of the partners.Power to obtain information to enable a person's identity to be ascertained921WRA may issue a notice (an “identification notice”) requiring a person to provide relevant information about another person (“the taxpayer”) only if the tribunal has approved the issuing of the notice.2 An application for approval may be made without notice.3The tribunal may approve the issuing of the identification notice only if it is satisfied that conditions 1 to 6 are met.4Condition 1 is that WRA requires the information for the purpose of checking the tax position of the taxpayer.5Condition 2 is that it is reasonable to require the person to provide the relevant information.6Condition 3 is that WRA—adoes not know the taxpayer's identity, butbholds information from which the taxpayer's identity can be ascertained.7Condition 4 is that WRA has grounds for believing—athat the person will be able to ascertain the identity of the taxpayer from the information held by WRA, andbthat the person obtained relevant information about the taxpayer in the course of carrying on a business.8Condition 5 is that the taxpayer's identity cannot readily be ascertained by other means from the information held by WRA.9Condition 6 is that nothing in sections 97 to 102 prevents WRA from requiring the person to provide the relevant information.10In this section, “relevant information” means all or any of the following—aname,blast known address, andcdate of birth (in the case of an individual).11This section also applies for the purpose of checking the tax position of a class of persons (and references to the taxpayer are to be read accordingly).Power to obtain contact details for debtors931WRA 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.2Condition 1 is that an amount by way of—adevolved tax,binterest on devolved tax,ca penalty relating to devolved tax, ...dinterest on a penalty relating to devolved tax,ea payment in respect of a tax credit, orfinterest on a payment in respect of a tax credit,is payable by the debtor to WRA under an enactment or contract settlement.3Condition 2 is that WRA requires contact details for the debtor for the purpose of collecting that amount.4Condition 3 is that it is reasonable to require the third party to provide the details.5Condition 4 is that—athe third party is a body corporate or unincorporated association, orbWRA has grounds for believing that the third party obtained the details in the course of carrying on a business.6Condition 5 is that nothing in sections 97 to 102 prevents WRA from requiring the third party to provide the details.7But WRA may not issue a debtor contact notice if—athe third party is a charity and obtained the details in the course of providing services free of charge, orbthe 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.8In 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.Time limit for issuing a tribunal approved information notice94Where the tribunal has approved the issuing of an information notice WRA must issue the notice—ano later than 3 months after the day on which the tribunal's approval was given, orbwithin such shorter period as the tribunal may specify when giving the approval.Complying with an information notice951A person to whom an information notice is issued must comply with the notice—awithin the period specified in the notice (or such longer period as may be agreed to by WRA and the person), andbin such manner as is specified or described in the notice.2But if the person has requested a review of, or made an appeal against, the notice or a requirement in it, subsection (1)(a) ceases to apply to the notice or the requirement.3Where an information notice requires a person to produce a document, it must be produced—aat a place agreed to by that person and WRA, orbat a place which WRA may specify.4WRA must not specify for the purpose of subsection (3)(b) a place that is used solely as a dwelling.5The production of a document in compliance with an information notice is not to be regarded as breaking any lien claimed on the document.Producing copies of documents961Unless 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.2Subsection (1) is subject to any conditions or exceptions specified in regulations made by the Welsh Ministers.3Where a person complies with a notice by producing a copy of the document, WRA may subsequently require that person to produce the original document—awithin such period, andbin such manner,as WRA may specify.4But 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.S. 86 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)S. 87 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)S. 88 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)S. 89 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)S. 90 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)S. 91 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)S. 92 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)S. 93 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)S. 94 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)S. 95 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)S. 96 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)Words in s. 90(1) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 35(a); S.I. 2018/34, art. 2(b)(i)Words in s. 90(4) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 35(b); S.I. 2018/34, art. 2(b)(i)Words in s. 95(1)(a) inserted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 36; S.I. 2018/34, art. 2(b)(i)S. 91 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 7 para. 43(6); S.I. 2018/34, art. 3Word in s. 93(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 20(a)S. 93(2)(e)(f) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 20(b)
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/anaw/2016/6" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6" NumberOfProvisions="234" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W" RestrictStartDate="2024-07-12">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2</dc:identifier>
<dc:title>Tax Collection and Management (Wales) Act 2016</dc:title>
<dc:description>An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.</dc:description>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-08-13</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-07-12</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/anaw/2016/6/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/anaw/2016/6/part/4/chapter/2/notes" title="Explanatory Notes"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/anaw/2016/6/notes/contents" title="Explanatory Notes Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/anaw/2016/6" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/anaw/2016/6/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/anaw/2016/6/body" title="body"/>
<atom:link rel="alternate" hreflang="cy" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2/welsh"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="cy" href="http://www.legislation.gov.uk/anaw/2016/6/contents/welsh" title="Table of Contents"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/anaw/2016/6/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2/2018-01-25" title="2018-01-25" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2/enacted" title="enacted" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2/enacted/welsh" title="enacted" hreflang="cy"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2/2018-01-25" title="2018-01-25" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2/2018-04-01" title="2018-04-01" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2/2018-01-25/welsh" title="2018-01-25" hreflang="cy"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2/2018-04-01/welsh" title="2018-04-01" hreflang="cy"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/anaw/2016/6/part/4" title="Part 4"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/1" title="Chapter; Part 4 Chapter 1"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/1" title="Chapter; Part 4 Chapter 1"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/3" title="Chapter; Part 4 Chapter 3"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/3" title="Chapter; Part 4 Chapter 3"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="WelshNationalAssemblyAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2016"/>
<ukm:Number Value="6"/>
<ukm:EnactmentDate Date="2016-04-25"/>
<ukm:ISBN Value="9780348112993"/>
</ukm:PrimaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anawen_20160006_we.pdf" Date="2016-04-28" Title="Explanatory Note" Size="2008415" Language="Welsh"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anawen_20160006_mi.pdf" Date="2016-04-28" Title="Explanatory Note" Size="7453078" Language="Mixed"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anawen_20160006_en.pdf" Date="2016-04-28" Title="Explanatory Note" Size="1965172"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anaw_20160006_we.pdf" Date="2016-04-27" Size="980331" Language="Welsh"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anaw_20160006_mi.pdf" Date="2016-04-27" Size="3537786" Language="Mixed"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anaw_20160006_en.pdf" Date="2016-04-27" Size="1004554"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="234"/>
<ukm:BodyParagraphs Value="234"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/body" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/body" NumberOfProvisions="234" RestrictExtent="E+W" RestrictStartDate="2024-07-12">
<Part DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/part/4" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/part/4" NumberOfProvisions="38" id="part-4" RestrictStartDate="2020-12-31">
<Number>
<Strong>PART 4</Strong>
</Number>
<Title>INVESTIGATORY POWERS OF WRA</Title>
<Chapter DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/part/4/chapter/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/part/4/chapter/2" NumberOfProvisions="11" id="part-4-chapter-2" RestrictStartDate="2018-04-01">
<Number>CHAPTER 2</Number>
<Title>POWERS TO REQUIRE INFORMATION AND DOCUMENTS</Title>
<P1group RestrictStartDate="2018-01-25">
<Title>Taxpayer notices</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/86" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/86" id="section-86">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-36f89089a26c0cbae46c2c7cfc747d64"/>
86
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/86/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/86/1" id="section-86-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>WRA may issue a notice (a “taxpayer notice”) requiring a person (“the taxpayer”) to provide information or produce a document if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/86/1/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/86/1/a" id="section-86-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>WRA requires the information or document for the purpose of checking the taxpayer's tax position,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/86/1/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/86/1/b" id="section-86-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>it is reasonable to require the taxpayer to provide the information or produce the document, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/86/1/c" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/86/1/c" id="section-86-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>nothing in sections 97 to 102 prevents WRA from requiring the taxpayer to provide the information or produce the document.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/86/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/86/2" id="section-86-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>But WRA may not issue a taxpayer notice without the approval of the tribunal.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-01-25">
<Title>Third party notices</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/87" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/87" id="section-87">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-cae376b6fa3bae1960d95351c0b093ba"/>
87
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/87/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/87/1" id="section-87-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>WRA may issue a notice (a “third party notice”) requiring a person to provide information or produce a document if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/87/1/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/87/1/a" id="section-87-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>WRA requires the information or document for the purpose of checking the tax position of another person (“the taxpayer”) whose identity is known to WRA,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/87/1/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/87/1/b" id="section-87-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>it is reasonable to require the person to provide the information or produce the document, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/87/1/c" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/87/1/c" id="section-87-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>nothing in sections 97 to 102 prevents WRA from requiring the person to provide the information or produce the document.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/87/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/87/2" id="section-87-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>But WRA may not issue a third party notice without—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/87/2/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/87/2/a" id="section-87-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the agreement of the taxpayer, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/87/2/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/87/2/b" id="section-87-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the approval of the tribunal.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/87/3" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/87/3" id="section-87-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The taxpayer to whom a third party notice relates must—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/87/3/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/87/3/a" id="section-87-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>be named in the notice, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/87/3/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/87/3/b" id="section-87-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>be issued with a copy of the notice by WRA.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/87/4" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/87/4" id="section-87-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>But when it approves a third party notice, the tribunal may disapply one or both of the requirements of subsection (3) if it is satisfied that WRA has grounds for believing that naming the taxpayer or, as the case may be, issuing the taxpayer with a copy of the notice might seriously prejudice the assessment or collection of devolved tax.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-01-25">
<Title>Tribunal approval of taxpayer notices and third party notices</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/88" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/88" id="section-88">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-999038d0d9b91c56634b5d245c16a98f"/>
88
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/88/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/88/1" id="section-88-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
WRA may apply to the tribunal for approval to issue a taxpayer notice or a third party notice to a person (“
<Term id="term-the-recipient">the recipient</Term>
”) without notice of the application being sent to the recipient.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/88/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/88/2" id="section-88-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Where notice of the application for approval is not sent to the recipient, the tribunal may approve the issuing of the taxpayer notice or third party notice only if it is satisfied—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/88/2/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/88/2/a" id="section-88-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>that—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/88/2/a/i" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/88/2/a/i" id="section-88-2-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in the case of a taxpayer notice, the requirements of section 86(1), or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/88/2/a/ii" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/88/2/a/ii" id="section-88-2-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in the case of a third party notice, the requirements of section 87(1),</Text>
</P4para>
</P4>
<Text>have been met, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/88/2/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/88/2/b" id="section-88-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that sending notice of the application for approval to the recipient might have prejudiced the assessment or collection of devolved tax.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/88/3" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/88/3" id="section-88-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where the recipient has been notified of the application for approval, the tribunal may approve the issuing of the taxpayer notice or third party notice only if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/88/3/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/88/3/a" id="section-88-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>it is satisfied that—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/88/3/a/i" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/88/3/a/i" id="section-88-3-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in the case of a taxpayer notice, the requirements of section 86(1), or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/88/3/a/ii" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/88/3/a/ii" id="section-88-3-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in the case of a third party notice, the requirements of section 87(1),</Text>
</P4para>
</P4>
<Text>have been met,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/88/3/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/88/3/b" id="section-88-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the recipient has been told that the information or documents referred to in the taxpayer notice or third party notice are required and has been given a reasonable opportunity to make representations to WRA,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/88/3/c" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/88/3/c" id="section-88-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the tribunal has been provided with a summary of any representations made, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/88/3/d" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/88/3/d" id="section-88-3-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>in the case of a third party notice, the taxpayer has been provided with a summary of the reasons why WRA requires the information or documents.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/88/4" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/88/4" id="section-88-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>But the tribunal may disapply the requirements of paragraph (b) or (d) of subsection (3) to the extent that it is satisfied that taking the action specified in the paragraph might prejudice the assessment or collection of devolved tax.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/88/5" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/88/5" id="section-88-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In approving the issuing of a taxpayer notice or third party notice, the tribunal may make such modifications to the notice as it thinks appropriate.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-01-25">
<Title>Power to require information and documents about persons whose identity is not known</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/89" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/89" id="section-89">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-5c93a313d3e6121dde683f38fee317ab"/>
89
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/89/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/89/1" id="section-89-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
WRA may issue a notice (an “unidentified third party notice”) requiring a person (“
<Term id="term-the-recipient">the recipient</Term>
”) to provide information or produce a document if—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/89/1/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/89/1/a" id="section-89-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>WRA requires the information or document for the purpose of checking the tax position of—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/89/1/a/i" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/89/1/a/i" id="section-89-1-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>a person whose identity is not known to WRA, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/89/1/a/ii" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/89/1/a/ii" id="section-89-1-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>a class of persons whose individual identities are not known to WRA,</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/89/1/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/89/1/b" id="section-89-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>it is reasonable to require the recipient to provide the information or produce the document,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/89/1/c" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/89/1/c" id="section-89-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>nothing in sections 97 to 102 prevents WRA from requiring the recipient to provide the information or produce the document, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/89/1/d" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/89/1/d" id="section-89-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>the tribunal has approved the issuing of the notice.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/89/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/89/2" id="section-89-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>An application for approval may be made without notice.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/89/3" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/89/3" id="section-89-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The tribunal may approve the issuing of the unidentified third party notice only if it is satisfied that—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/89/3/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/89/3/a" id="section-89-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the requirements of subsection (1)(a) to (c) have been met,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/89/3/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/89/3/b" id="section-89-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the information or document to which the notice relates is not readily available to WRA from another source,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/89/3/c" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/89/3/c" id="section-89-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>there are grounds for believing that the person or any of the class of persons to whom the notice relates may have failed or may fail to comply with any provision of the law relating to a devolved tax, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/89/3/d" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/89/3/d" id="section-89-3-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>any such failure is likely to have led or to lead to serious prejudice to the assessment or collection of devolved tax.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/89/4" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/89/4" id="section-89-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In approving the issuing of an unidentified third party notice, the tribunal may make such modifications to the notice as it thinks appropriate.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W" RestrictStartDate="2018-01-25">
<Title>Requiring information and documents in relation to a group of undertakings</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/90" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/90" id="section-90">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-037881d6ce40df4fddef26d56e04200a"/>
90
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/90/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/90/1" id="section-90-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
This section applies where an undertaking is a parent undertaking in relation to
<Substitution ChangeId="key-47c2f32de2a489fb6d7dc7c071bacaf9-1523157440558" CommentaryRef="key-47c2f32de2a489fb6d7dc7c071bacaf9">a subsidiary undertaking</Substitution>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/90/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/90/2" id="section-90-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Where a third party notice is issued to any person for the purpose of checking the tax position of a parent undertaking and any of its subsidiary undertakings—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/90/2/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/90/2/a" id="section-90-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the references in sections 87(2)(a), (3) and (4) and 88(3)(d) to the taxpayer have effect as if they were references to the parent undertaking, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/90/2/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/90/2/b" id="section-90-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>section 87(3) is to be treated as also requiring the notice to state its purpose.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/90/3" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/90/3" id="section-90-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where a third party notice is issued to a parent undertaking for the purpose of checking the tax position of more than one subsidiary undertaking—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/90/3/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/90/3/a" id="section-90-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the notice must state its purpose,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/90/3/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/90/3/b" id="section-90-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>sections 87(2)(a) and (3) and 88(3)(d) do not apply, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/90/3/c" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/90/3/c" id="section-90-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>section 100 (taxpayer notices following a tax return) applies as if the third party notice were a taxpayer notice issued to each subsidiary undertaking (or, if the third party notice names the subsidiary undertakings to which it relates, to each of those undertakings).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/90/4" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/90/4" id="section-90-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In this section, “
<Term id="term-parent-undertaking">parent undertaking</Term>
”, “
<Term id="term-subsidiary-undertaking">subsidiary undertaking</Term>
” and “
<Term id="term-undertaking">undertaking</Term>
” have the meanings given in
<Substitution ChangeId="key-09176d5d2259e324204be9a752feb9b0-1523157510978" CommentaryRef="key-09176d5d2259e324204be9a752feb9b0">sections 1161 and 1162 of, and Schedule 7 to, the Companies Act 2006 (c. 46), but in the application of this section in relation to land transaction tax, section 1161(1)(b) of that 2006 Act has effect as if the words ““carrying on a trade or business, with or without a view to profit”” were omitted.</Substitution>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-04-01">
<Title>Requiring information and documents in relation to a partnership</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/91" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/91" id="section-91">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-543e6fc6f259c3712168dc9108c51d9d"/>
<CommentaryRef Ref="key-e3632b0424c11fe4f76b252ae40e0105"/>
91
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/91/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/91/1" id="section-91-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This section applies where a business is carried on by two or more persons in partnership.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/91/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/91/2" id="section-91-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Where a third party notice is issued to someone other than one of the partners for the purpose of checking the tax position of more than one of the partners (in their capacity as such)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/91/2/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/91/2/a" id="section-91-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>section 87(3) is to be treated as requiring WRA to—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/91/2/a/i" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/91/2/a/i" id="section-91-2-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>state that purpose,</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/91/2/a/ii" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/91/2/a/ii" id="section-91-2-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>name the taxpayer by giving a name by which the partnership is known or under which it is registered for any purpose, and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/91/2/a/iii" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/91/2/a/iii" id="section-91-2-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>issue a copy of the notice to at least one of the partners,</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/91/2/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/91/2/b" id="section-91-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>section 87(4) is to be treated as permitting the tribunal to disapply any or all of the requirements mentioned in paragraph (a) of this subsection, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/91/2/c" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/91/2/c" id="section-91-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the references to the taxpayer in sections 87(2)(a) and 88(3)(d) have effect as if they were references to at least one of the partners.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-01-25">
<Title>Power to obtain information to enable a person's identity to be ascertained</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92" id="section-92">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-07bd06b19ebb5370e7ee83a4f1cbe717"/>
92
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/1" id="section-92-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>WRA may issue a notice (an “identification notice”) requiring a person to provide relevant information about another person (“the taxpayer”) only if the tribunal has approved the issuing of the notice.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/2" id="section-92-2">
<Pnumber>2</Pnumber>
<P2para>
<Text> An application for approval may be made without notice.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/3" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/3" id="section-92-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The tribunal may approve the issuing of the identification notice only if it is satisfied that conditions 1 to 6 are met.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/4" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/4" id="section-92-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Condition 1 is that WRA requires the information for the purpose of checking the tax position of the taxpayer.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/5" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/5" id="section-92-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Condition 2 is that it is reasonable to require the person to provide the relevant information.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/6" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/6" id="section-92-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Condition 3 is that WRA—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/6/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/6/a" id="section-92-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>does not know the taxpayer's identity, but</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/6/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/6/b" id="section-92-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>holds information from which the taxpayer's identity can be ascertained.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/7" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/7" id="section-92-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Condition 4 is that WRA has grounds for believing—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/7/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/7/a" id="section-92-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>that the person will be able to ascertain the identity of the taxpayer from the information held by WRA, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/7/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/7/b" id="section-92-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that the person obtained relevant information about the taxpayer in the course of carrying on a business.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/8" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/8" id="section-92-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Condition 5 is that the taxpayer's identity cannot readily be ascertained by other means from the information held by WRA.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/9" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/9" id="section-92-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>Condition 6 is that nothing in sections 97 to 102 prevents WRA from requiring the person to provide the relevant information.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/10" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/10" id="section-92-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>
In this section, “
<Term id="term-relevant-information">relevant information</Term>
” means all or any of the following—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/10/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/10/a" id="section-92-10-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>name,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/10/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/10/b" id="section-92-10-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>last known address, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/10/c" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/10/c" id="section-92-10-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>date of birth (in the case of an individual).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/92/11" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/92/11" id="section-92-11">
<Pnumber>11</Pnumber>
<P2para>
<Text>This section also applies for the purpose of checking the tax position of a class of persons (and references to the taxpayer are to be read accordingly).</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W" RestrictStartDate="2018-04-01">
<Title>Power to obtain contact details for debtors</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93" id="section-93">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-b1322676d089639edb89b73b2013b7be"/>
93
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/1" id="section-93-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
WRA may issue a notice (a “debtor contact notice”) requiring a person (“
<Term id="term-the-third-party">the third party</Term>
”) to provide contact details for another person (“
<Term id="term-the-debtor">the debtor</Term>
”) only if conditions 1 to 5 are met.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/2" id="section-93-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Condition 1 is that an amount by way of—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/2/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/2/a" id="section-93-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>devolved tax,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/2/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/2/b" id="section-93-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>interest on devolved tax,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/2/c" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/2/c" id="section-93-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
a penalty relating to devolved tax,
<CommentaryRef Ref="key-52dbded475789edb2db517ab01d78170"/>
...
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/2/d" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/2/d" id="section-93-2-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>interest on a penalty relating to devolved tax,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/2/e" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/2/e" id="section-93-2-e">
<Pnumber>
<Addition ChangeId="key-08171d210c9c214404f4f7116ccdfbe6-1529493196251" CommentaryRef="key-08171d210c9c214404f4f7116ccdfbe6">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-08171d210c9c214404f4f7116ccdfbe6-1529493196251" CommentaryRef="key-08171d210c9c214404f4f7116ccdfbe6">a payment in respect of a tax credit, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/2/f" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/2/f" id="section-93-2-f">
<Pnumber>
<Addition ChangeId="key-08171d210c9c214404f4f7116ccdfbe6-1529493196251" CommentaryRef="key-08171d210c9c214404f4f7116ccdfbe6">f</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-08171d210c9c214404f4f7116ccdfbe6-1529493196251" CommentaryRef="key-08171d210c9c214404f4f7116ccdfbe6">interest on a payment in respect of a tax credit,</Addition>
</Text>
</P3para>
</P3>
<Text>is payable by the debtor to WRA under an enactment or contract settlement.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/3" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/3" id="section-93-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Condition 2 is that WRA requires contact details for the debtor for the purpose of collecting that amount.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/4" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/4" id="section-93-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Condition 3 is that it is reasonable to require the third party to provide the details.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/5" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/5" id="section-93-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Condition 4 is that—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/5/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/5/a" id="section-93-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the third party is a body corporate or unincorporated association, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/5/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/5/b" id="section-93-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>WRA has grounds for believing that the third party obtained the details in the course of carrying on a business.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/6" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/6" id="section-93-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Condition 5 is that nothing in sections 97 to 102 prevents WRA from requiring the third party to provide the details.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/7" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/7" id="section-93-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>But WRA may not issue a debtor contact notice if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/7/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/7/a" id="section-93-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the third party is a charity and obtained the details in the course of providing services free of charge, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/7/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/7/b" id="section-93-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/93/8" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/8" id="section-93-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>
In this section, “
<Term id="term-contact-details">contact details</Term>
”, in relation to a person, means the person's address and any other information about how the person may be contacted.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-01-25">
<Title>Time limit for issuing a tribunal approved information notice</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/94" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/94" id="section-94">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-3d4b0234f0210f7bd395973e9e2ed692"/>
94
</Pnumber>
<P1para>
<Text>Where the tribunal has approved the issuing of an information notice WRA must issue the notice—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/94/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/94/a" id="section-94-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>no later than 3 months after the day on which the tribunal's approval was given, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/94/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/94/b" id="section-94-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>within such shorter period as the tribunal may specify when giving the approval.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W" RestrictStartDate="2018-01-25">
<Title>Complying with an information notice</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/95" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/95" id="section-95">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-446b0f32e2ca22a5f7eb4812b780e522"/>
95
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/95/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/95/1" id="section-95-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A person to whom an information notice is issued must comply with the notice—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/95/1/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/95/1/a" id="section-95-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
within the period specified in the notice
<Addition ChangeId="key-17b577279201b75b1abe8665f04a23af-1523157639245" CommentaryRef="key-17b577279201b75b1abe8665f04a23af">(or such longer period as may be agreed to by WRA and the person)</Addition>
, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/95/1/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/95/1/b" id="section-95-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in such manner as is specified or described in the notice.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/95/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/95/2" id="section-95-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>But if the person has requested a review of, or made an appeal against, the notice or a requirement in it, subsection (1)(a) ceases to apply to the notice or the requirement.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/95/3" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/95/3" id="section-95-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where an information notice requires a person to produce a document, it must be produced—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/95/3/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/95/3/a" id="section-95-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>at a place agreed to by that person and WRA, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/95/3/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/95/3/b" id="section-95-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>at a place which WRA may specify.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/95/4" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/95/4" id="section-95-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>WRA must not specify for the purpose of subsection (3)(b) a place that is used solely as a dwelling.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/95/5" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/95/5" id="section-95-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The production of a document in compliance with an information notice is not to be regarded as breaking any lien claimed on the document.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="2018-01-25">
<Title>Producing copies of documents</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/96" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/96" id="section-96">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-3edd71be0c57be41bdd7645b8074e951"/>
96
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/96/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/96/1" id="section-96-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/96/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/96/2" id="section-96-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Subsection (1) is subject to any conditions or exceptions specified in regulations made by the Welsh Ministers.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/96/3" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/96/3" id="section-96-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>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—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/96/3/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/96/3/a" id="section-96-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>within such period, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/96/3/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/96/3/b" id="section-96-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in such manner,</Text>
</P3para>
</P3>
<Text>as WRA may specify.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/96/4" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/96/4" id="section-96-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-36f89089a26c0cbae46c2c7cfc747d64" Type="I">
<Para>
<Text>
S. 86 in force at 25.1.2018 by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="cw5idyd22-00561" Class="WelshStatutoryInstrument" Year="2018" Number="33" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018">S.I. 2018/33</Citation>
,
<CitationSubRef id="cw5idyd22-00562" CitationRef="cw5idyd22-00561" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/c" SectionRef="article-2-c" Operative="true">art. 2(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-cae376b6fa3bae1960d95351c0b093ba" Type="I">
<Para>
<Text>
S. 87 in force at 25.1.2018 by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="cw5idyd22-00570" Class="WelshStatutoryInstrument" Year="2018" Number="33" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018">S.I. 2018/33</Citation>
,
<CitationSubRef id="cw5idyd22-00571" CitationRef="cw5idyd22-00570" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/c" SectionRef="article-2-c" Operative="true">art. 2(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-999038d0d9b91c56634b5d245c16a98f" Type="I">
<Para>
<Text>
S. 88 in force at 25.1.2018 by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="cw5idyd22-00579" Class="WelshStatutoryInstrument" Year="2018" Number="33" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018">S.I. 2018/33</Citation>
,
<CitationSubRef id="cw5idyd22-00580" CitationRef="cw5idyd22-00579" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/c" SectionRef="article-2-c" Operative="true">art. 2(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5c93a313d3e6121dde683f38fee317ab" Type="I">
<Para>
<Text>
S. 89 in force at 25.1.2018 by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="cw5idyd22-00588" Class="WelshStatutoryInstrument" Year="2018" Number="33" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018">S.I. 2018/33</Citation>
,
<CitationSubRef id="cw5idyd22-00589" CitationRef="cw5idyd22-00588" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/c" SectionRef="article-2-c" Operative="true">art. 2(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-037881d6ce40df4fddef26d56e04200a" Type="I">
<Para>
<Text>
S. 90 in force at 25.1.2018 by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="cw5idyd22-00597" Class="WelshStatutoryInstrument" Year="2018" Number="33" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018">S.I. 2018/33</Citation>
,
<CitationSubRef CitationRef="cw5idyd22-00597" id="cw5idyd22-00598" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/c" SectionRef="article-2-c" Operative="true">art. 2(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-543e6fc6f259c3712168dc9108c51d9d" Type="I">
<Para>
<Text>
S. 91 in force at 25.1.2018 by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="cw5idyd22-00606" Class="WelshStatutoryInstrument" Year="2018" Number="33" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018">S.I. 2018/33</Citation>
,
<CitationSubRef id="cw5idyd22-00607" CitationRef="cw5idyd22-00606" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/c" SectionRef="article-2-c" Operative="true">art. 2(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-07bd06b19ebb5370e7ee83a4f1cbe717" Type="I">
<Para>
<Text>
S. 92 in force at 25.1.2018 by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="cw5idyd22-00615" Class="WelshStatutoryInstrument" Year="2018" Number="33" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018">S.I. 2018/33</Citation>
,
<CitationSubRef id="cw5idyd22-00616" CitationRef="cw5idyd22-00615" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/c" SectionRef="article-2-c" Operative="true">art. 2(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b1322676d089639edb89b73b2013b7be" Type="I">
<Para>
<Text>
S. 93 in force at 25.1.2018 by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="cw5idyd22-00624" Class="WelshStatutoryInstrument" Year="2018" Number="33" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018">S.I. 2018/33</Citation>
,
<CitationSubRef id="cw5idyd22-00625" CitationRef="cw5idyd22-00624" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/c" SectionRef="article-2-c" Operative="true">art. 2(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3d4b0234f0210f7bd395973e9e2ed692" Type="I">
<Para>
<Text>
S. 94 in force at 25.1.2018 by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="cw5idyd22-00633" Class="WelshStatutoryInstrument" Year="2018" Number="33" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018">S.I. 2018/33</Citation>
,
<CitationSubRef id="cw5idyd22-00634" CitationRef="cw5idyd22-00633" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/c" SectionRef="article-2-c" Operative="true">art. 2(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-446b0f32e2ca22a5f7eb4812b780e522" Type="I">
<Para>
<Text>
S. 95 in force at 25.1.2018 by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="cw5idyd22-00642" Class="WelshStatutoryInstrument" Year="2018" Number="33" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018">S.I. 2018/33</Citation>
,
<CitationSubRef CitationRef="cw5idyd22-00642" id="cw5idyd22-00643" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/c" SectionRef="article-2-c" Operative="true">art. 2(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3edd71be0c57be41bdd7645b8074e951" Type="I">
<Para>
<Text>
S. 96 in force at 25.1.2018 by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="cw5idyd22-00651" Class="WelshStatutoryInstrument" Year="2018" Number="33" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018">S.I. 2018/33</Citation>
,
<CitationSubRef id="cw5idyd22-00652" CitationRef="cw5idyd22-00651" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/c" SectionRef="article-2-c" Operative="true">art. 2(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-47c2f32de2a489fb6d7dc7c071bacaf9" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cxcjrp592-00006" SectionRef="section-90-1" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/90/1">s. 90(1)</CitationSubRef>
substituted (25.1.2018) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2017/1" id="cxcjrp592-00007" Class="WelshNationalAssemblyAct" Year="2017" Number="1" Title="Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</Citation>
,
<CitationSubRef CitationRef="cxcjrp592-00007" id="cxcjrp592-00008" SectionRef="section-81-2" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</CitationSubRef>
<CitationSubRef CitationRef="cxcjrp592-00007" id="cxcjrp592-00009" SectionRef="section-81-3" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cxcjrp592-00007" id="cxcjrp592-00010" SectionRef="schedule-23-paragraph-35-a" URI="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/35/a" Operative="true">Sch. 23 para. 35(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/34" id="cxcjrp592-00011" Class="WelshStatutoryInstrument" Year="2018" Number="34" Title="The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018">S.I. 2018/34</Citation>
,
<CitationSubRef CitationRef="cxcjrp592-00011" id="cxcjrp592-00012" SectionRef="article-2-b-i" URI="http://www.legislation.gov.uk/id/wsi/2018/34/article/2/b/i">art. 2(b)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-09176d5d2259e324204be9a752feb9b0" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cxcjrp592-00018" SectionRef="section-90-4" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/90/4">s. 90(4)</CitationSubRef>
substituted (25.1.2018) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2017/1" id="cxcjrp592-00019" Class="WelshNationalAssemblyAct" Year="2017" Number="1" Title="Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</Citation>
,
<CitationSubRef CitationRef="cxcjrp592-00019" id="cxcjrp592-00020" SectionRef="section-81-2" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</CitationSubRef>
<CitationSubRef CitationRef="cxcjrp592-00019" id="cxcjrp592-00021" SectionRef="section-81-3" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cxcjrp592-00019" id="cxcjrp592-00022" SectionRef="schedule-23-paragraph-35-b" URI="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/35/b" Operative="true">Sch. 23 para. 35(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/34" id="cxcjrp592-00023" Class="WelshStatutoryInstrument" Year="2018" Number="34" Title="The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018">S.I. 2018/34</Citation>
,
<CitationSubRef CitationRef="cxcjrp592-00023" id="cxcjrp592-00024" SectionRef="article-2-b-i" URI="http://www.legislation.gov.uk/id/wsi/2018/34/article/2/b/i">art. 2(b)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-17b577279201b75b1abe8665f04a23af" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cxcjxan02-00006" SectionRef="section-95-1-a" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/95/1/a">s. 95(1)(a)</CitationSubRef>
inserted (25.1.2018) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2017/1" id="cxcjxan02-00007" Class="WelshNationalAssemblyAct" Year="2017" Number="1" Title="Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</Citation>
,
<CitationSubRef CitationRef="cxcjxan02-00007" id="cxcjxan02-00008" SectionRef="section-81-2" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</CitationSubRef>
<CitationSubRef CitationRef="cxcjxan02-00007" id="cxcjxan02-00009" SectionRef="section-81-3" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cxcjxan02-00007" id="cxcjxan02-00010" SectionRef="schedule-23-paragraph-36" URI="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/36" Operative="true">Sch. 23 para. 36</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/34" id="cxcjxan02-00011" Class="WelshStatutoryInstrument" Year="2018" Number="34" Title="The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018">S.I. 2018/34</Citation>
,
<CitationSubRef CitationRef="cxcjxan02-00011" id="cxcjxan02-00012" SectionRef="article-2-b-i" URI="http://www.legislation.gov.uk/id/wsi/2018/34/article/2/b/i">art. 2(b)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e3632b0424c11fe4f76b252ae40e0105" Type="C">
<Para>
<Text>
S. 91 applied (with modifications) (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2017/1" id="c07zjjob3-01817" Class="WelshNationalAssemblyAct" Year="2017" Number="1" Title="Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</Citation>
,
<CitationSubRef id="c07zjjob3-01818" CitationRef="c07zjjob3-01817" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2" SectionRef="section-81-2">s. 81(2)</CitationSubRef>
<CitationSubRef id="c07zjjob3-01819" CitationRef="c07zjjob3-01817" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3" SectionRef="section-81-3">(3)</CitationSubRef>
,
<CitationSubRef id="c07zjjob3-01820" CitationRef="c07zjjob3-01817" URI="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/7/paragraph/43/6" SectionRef="schedule-7-paragraph-43-6" Operative="true">Sch. 7 para. 43(6)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/34" id="c07zjjob3-01821" Class="WelshStatutoryInstrument" Year="2018" Number="34" Title="The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018">S.I. 2018/34</Citation>
,
<CitationSubRef id="c07zjjob3-01822" CitationRef="c07zjjob3-01821" URI="http://www.legislation.gov.uk/id/wsi/2018/34/article/3" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-52dbded475789edb2db517ab01d78170" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="c09bxyum3-00006" SectionRef="section-93-2" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/2">s. 93(2)</CitationSubRef>
omitted (1.4.2018) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/101" id="c09bxyum3-00007" Class="WelshStatutoryInstrument" Year="2018" Number="101" Title="The Landfill Disposals Tax (Administration) (Wales) Regulations 2018">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</Citation>
,
<CitationSubRef id="c09bxyum3-00008" CitationRef="c09bxyum3-00007" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef id="c09bxyum3-00009" CitationRef="c09bxyum3-00007" SectionRef="schedule-paragraph-20-a" URI="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/20/a" Operative="true">Sch. para. 20(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-08171d210c9c214404f4f7116ccdfbe6" Type="F">
<Para>
<Text>
<CitationSubRef id="c09bxyum3-00015" SectionRef="section-93-2-e" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/2/e">S. 93(2)(e)</CitationSubRef>
<CitationSubRef id="c09bxyum3-00016" SectionRef="section-93-2-f" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/93/2/f">(f)</CitationSubRef>
inserted (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/101" id="c09bxyum3-00017" Class="WelshStatutoryInstrument" Year="2018" Number="101" Title="The Landfill Disposals Tax (Administration) (Wales) Regulations 2018">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</Citation>
,
<CitationSubRef id="c09bxyum3-00018" CitationRef="c09bxyum3-00017" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef id="c09bxyum3-00019" CitationRef="c09bxyum3-00017" SectionRef="schedule-paragraph-20-b" URI="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/20/b" Operative="true">Sch. para. 20(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>