PART 4INVESTIGATORY POWERS OF WRA
CHAPTER 2POWERS TO REQUIRE INFORMATION AND DOCUMENTS
I186Taxpayer notices
1
WRA may issue a notice (a “taxpayer notice”) requiring a person (“the taxpayer”) to provide information or produce a document if—
a
WRA requires the information or document for the purpose of checking the taxpayer's tax position,
b
it is reasonable to require the taxpayer to provide the information or produce the document, and
c
nothing in sections 97 to 102 prevents WRA from requiring the taxpayer to provide the information or produce the document.
2
But WRA may not issue a taxpayer notice without the approval of the tribunal.