Tax Collection and Management (Wales) Act 2016

Valid from 25/01/2018

98Protection for journalistic materialE+W

This section has no associated Explanatory Notes

(1)An information notice may not require a person to provide or produce journalistic material.

(2)β€œJournalistic material” means information or a document which isβ€”

(a)in the possession of someone who created or acquired it for the purposes of journalism, or

(b)in the possession of someone who received it from another person who intended the recipient to use it for the purposes of journalism.