S. 107 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

Words in s. 107 inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 6; S.I. 2018/35, art. 2(z)(i)

http://www.legislation.gov.uk/anaw/2016/6/section/107Tax 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 Participation2024-07-12PART 4INVESTIGATORY POWERS OF WRACHAPTER 4INSPECTIONS OF PREMISES AND OTHER PROPERTY
107Producing authorisation to carry out inspections

If a person carrying out an inspection under section 103 , 103A, 103B or 106 is unable to produce evidence of authority to carry out the inspection when asked to do so by—

(a)

the occupier of the premises, or

(b)

any other person who appears to be in charge of, or to control, the premises,

the inspection must stop and may not be continued until such evidence is produced.

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S. 107 in force at 25.1.2018 by
<ref eId="cw5idyd22-00753" href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
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<ref eId="cw5idyd22-00754" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/c">art. 2(c)</ref>
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Words in s. 107 inserted (25.1.2018) by
<ref eId="cxckiswd2-00007" href="http://www.legislation.gov.uk/id/anaw/2017/3">Landfill Disposals Tax (Wales) Act 2017 (anaw 3)</ref>
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<ref eId="cxckiswd2-00008" class="subref" href="http://www.legislation.gov.uk/id/anaw/2017/3/section/97/2">s. 97(2)</ref>
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<ref eId="cxckiswd2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/anaw/2017/3/schedule/4/paragraph/6">Sch. 4 para. 6</ref>
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<ref eId="cxckiswd2-00010" href="http://www.legislation.gov.uk/id/wsi/2018/35">S.I. 2018/35</ref>
,
<ref eId="cxckiswd2-00011" class="subref" href="http://www.legislation.gov.uk/id/wsi/2018/35/article/2/z/i">art. 2(z)(i)</ref>
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<b>PART 4</b>
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If a person carrying out an inspection under section 103
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