http://www.legislation.gov.uk/anaw/2016/6/section/102Tax 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 3RESTRICTIONS ON POWERS IN CHAPTER 2Protection for tax advisers and auditors1021An information notice may not require a tax adviser—ato provide information about a relevant communication, orbto produce any part of a document which is the tax adviser's property and consists of a relevant communication.2In subsection (1)—relevant communication” (“gohebiaeth berthnasol”) means a communication between—a tax adviser and a person in relation to whose tax affairs the tax adviser has been appointed, orthe tax adviser of a person and any other tax adviser of that person,the purpose of which is the giving or obtaining of advice about the person's tax affairs;tax adviser” (“cynghorwr treth”) means a person appointed to give advice about the tax affairs of another person (whether appointed directly by that person or by another tax adviser of that person).3An information notice may not require a person who has been appointed as an auditor for the purpose of an enactment—ato provide information held in connection with the performance of the person's functions under that enactment, orbto produce a document which is that person's property and which was created by that person or on that person's behalf for or in connection with the performance of those functions.4Subsections (1) and (3) do not have effect in relation to—ainformation explaining any information or document which the person to whom the notice is issued has, as tax accountant, assisted any client in preparing for, or delivering to, WRA, orba document which contains such information.5In the case of an unidentified third party notice, subsections (1) and (3) do not have effect in relation to—ainformation giving the identity or address of a person to whom the notice relates or of a person who has acted on behalf of such a person, orba document which contains such information.6Subsections (1) and (3) have effect despite subsections (4) and (5) if the information in question has already been provided, or a document containing the information has already been produced, to WRA.7Where subsection (1) or (3) does not have effect in relation to a document by virtue of subsection (4) or (5), an information notice that requires the document to be produced has effect as if it requires that part or those parts of the document containing the information mentioned in subsection (4) or (5) to be produced.8In subsection (3), “enactment” also includes an enactment (whenever enacted or made) which is, or is contained in—aan Act of the Scottish Parliament,bNorthern Ireland legislation (within the meaning of the Interpretation Act 1978 (c. 30)),ca Scottish instrument (within the meaning of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10)), orda statutory instrument (within the meaning of the Interpretation Act (Northern Ireland) 1954 (c. 33)).S. 102 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)
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<Strong>PART 4</Strong>
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<Title>INVESTIGATORY POWERS OF WRA</Title>
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<Title>Protection for tax advisers and auditors</Title>
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102
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<Pnumber>1</Pnumber>
<P2para>
<Text>An information notice may not require a tax adviser—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/102/1/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/102/1/a" id="section-102-1-a">
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<Text>to provide information about a relevant communication, or</Text>
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<Pnumber>b</Pnumber>
<P3para>
<Text>to produce any part of a document which is the tax adviser's property and consists of a relevant communication.</Text>
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<Pnumber>2</Pnumber>
<P2para>
<Text>In subsection (1)—</Text>
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<Term id="term-relevant-communication">relevant communication</Term>
” (“
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<Emphasis>gohebiaeth berthnasol</Emphasis>
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<Text>a tax adviser and a person in relation to whose tax affairs the tax adviser has been appointed, or</Text>
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<Text>the tax adviser of a person and any other tax adviser of that person,</Text>
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<Text>the purpose of which is the giving or obtaining of advice about the person's tax affairs;</Text>
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<Text>
<Term id="term-tax-adviser">tax adviser</Term>
” (“
<Term id="term-cynghorwr-treth">
<Emphasis>cynghorwr treth</Emphasis>
</Term>
”) means a person appointed to give advice about the tax affairs of another person (whether appointed directly by that person or by another tax adviser of that person).
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<Pnumber>3</Pnumber>
<P2para>
<Text>An information notice may not require a person who has been appointed as an auditor for the purpose of an enactment—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/102/3/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/102/3/a" id="section-102-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>to provide information held in connection with the performance of the person's functions under that enactment, or</Text>
</P3para>
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<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/102/3/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/102/3/b" id="section-102-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>to produce a document which is that person's property and which was created by that person or on that person's behalf for or in connection with the performance of those functions.</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/102/4" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/102/4" id="section-102-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Subsections (1) and (3) do not have effect in relation to—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/102/4/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/102/4/a" id="section-102-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>information explaining any information or document which the person to whom the notice is issued has, as tax accountant, assisted any client in preparing for, or delivering to, WRA, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/102/4/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/102/4/b" id="section-102-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a document which contains such information.</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/102/5" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/102/5" id="section-102-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In the case of an unidentified third party notice, subsections (1) and (3) do not have effect in relation to—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/102/5/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/102/5/a" id="section-102-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>information giving the identity or address of a person to whom the notice relates or of a person who has acted on behalf of such a person, or</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/102/5/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/102/5/b" id="section-102-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a document which contains such information.</Text>
</P3para>
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<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/102/6" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/102/6" id="section-102-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Subsections (1) and (3) have effect despite subsections (4) and (5) if the information in question has already been provided, or a document containing the information has already been produced, to WRA.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/102/7" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/102/7" id="section-102-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Where subsection (1) or (3) does not have effect in relation to a document by virtue of subsection (4) or (5), an information notice that requires the document to be produced has effect as if it requires that part or those parts of the document containing the information mentioned in subsection (4) or (5) to be produced.</Text>
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<Pnumber>8</Pnumber>
<P2para>
<Text>In subsection (3), “enactment” also includes an enactment (whenever enacted or made) which is, or is contained in—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/102/8/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/102/8/a" id="section-102-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an Act of the Scottish Parliament,</Text>
</P3para>
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<Pnumber>b</Pnumber>
<P3para>
<Text>Northern Ireland legislation (within the meaning of the Interpretation Act 1978 (c. 30)),</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/102/8/c" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/102/8/c" id="section-102-8-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>a Scottish instrument (within the meaning of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10)), or</Text>
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<Text>a statutory instrument (within the meaning of the Interpretation Act (Northern Ireland) 1954 (c. 33)).</Text>
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<Text>
S. 102 in force at 25.1.2018 by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="cw5idyd22-00708" 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>
,
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