PART 4INVESTIGATORY POWERS OF WRA

CHAPTER 2POWERS TO REQUIRE INFORMATION AND DOCUMENTS

I193Power to obtain contact details for debtors

1

WRA 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.

2

Condition 1 is that an amount by way of—

a

devolved tax,

b

interest on devolved tax,

c

a penalty relating to devolved tax, F1...

d

interest on a penalty relating to devolved tax,

F2e

a payment in respect of a tax credit, or

f

interest on a payment in respect of a tax credit,

is payable by the debtor to WRA under an enactment or contract settlement.

3

Condition 2 is that WRA requires contact details for the debtor for the purpose of collecting that amount.

4

Condition 3 is that it is reasonable to require the third party to provide the details.

5

Condition 4 is that—

a

the third party is a body corporate or unincorporated association, or

b

WRA has grounds for believing that the third party obtained the details in the course of carrying on a business.

6

Condition 5 is that nothing in sections 97 to 102 prevents WRA from requiring the third party to provide the details.

7

But WRA may not issue a debtor contact notice if—

a

the third party is a charity and obtained the details in the course of providing services free of charge, or

b

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.

8

In 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.