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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Section 93

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93Power to obtain contact details for debtorsE+W

This section has no associated Explanatory Notes

(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,

[F2(e)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.

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