PART 4INVESTIGATORY POWERS OF WRA
CHAPTER 2POWERS TO REQUIRE INFORMATION AND DOCUMENTS
93Power to obtain contact details for debtors
(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.