PART 2 THE WELSH REVENUE AUTHORITY
PART 3A GENERAL ANTI-AVOIDANCE RULE
PART 4 INVESTIGATORY POWERS OF WRA
CHAPTER 2 POWERS TO REQUIRE INFORMATION AND DOCUMENTS
88.Tribunal approval of taxpayer notices and third party notices
89.Power to require information and documents about persons whose identity is not known
90.Requiring information and documents in relation to a group of undertakings
91.Requiring information and documents in relation to a partnership
92.Power to obtain information to enable a person's identity to be ascertained
94.Time limit for issuing a tribunal approved information notice
CHAPTER 4 INSPECTIONS OF PREMISES AND OTHER PROPERTY
103A.Further power to inspect business premises: landfill disposals tax
103B.Further power to inspect premises: taxable disposals made at places other than authorised landfill sites
104.Carrying out inspections under section 103 , 103A or 103B : further provision
105.Carrying out inspections under section 103 , 103A or 103B: use of equipment and materials
106.Power to inspect premises or property for valuation etc.
Penalty for failure to make tax return
118.Penalty for failure to make tax return on or before filing date
118A.Penalties for multiple failures to make tax returns in respect of landfill disposals tax
119.Penalty for failure to make tax return within 6 months from filing date
120.Penalty for failure to make tax return within 12 months from filing date
121.Reduction in penalty for failure to make tax return: disclosure
Penalty for failure to pay amount payable in respect of tax credit
CHAPTER 3 PENALTIES FOR INACCURACIES
CHAPTER 4 PENALTIES RELATING TO RECORD-KEEPING AND REIMBURSEMENT ARRANGEMENTS
CHAPTER 3A PAYMENT AND RECOVERY OF DEVOLVED TAX ETC SUBJECT TO REVIEW OR APPEAL