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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Section 107

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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 107. Help about Changes to Legislation

107Producing authorisation to carry out inspectionsE+W

This section has no associated Explanatory Notes

If a person carrying out an inspection under section 103 [F1, 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.

Textual Amendments

Commencement Information

I1S. 107 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

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