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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Section 97

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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 97. Help about Changes to Legislation

97Information notices: general restrictionsE+W

This section has no associated Explanatory Notes

(1)An information notice requires a person to produce a document only if it is in the person's possession or power.

(2)An information notice may not require a person to produce a document if the whole of the document originates more than 6 years before the day on which the notice is issued, unless the notice is issued with the approval of the tribunal.

(3)An information notice issued for the purpose of checking the tax position of a person who has died may not be issued more than 4 years after the person's death.

(4)An information notice may not require a person to provide information or produce a document (or any part of a document) that relates to the conduct of a pending review or appeal relating to any tax (whether or not a devolved tax).

Commencement Information

I1S. 97 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

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