SCHEDULE 4MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
I17
In section 108 (approval of tribunal for inspection)—
a
in subsection (1)(a), after “103“ insert “
, 103A, 103B
”
;
b
in subsection (1)(b), after “103” insert “
, 103A or 103B
”
;
c
in subsection (2), after “103” insert “
, 103A or 103B
”
;
d
in subsection (4), for the words from “103” to the end of paragraph (a) (but not including the “and” after that paragraph) substitute “103, 103A or 103B only if—
a
it is satisfied that the applicable requirement is met,
e
after subsection (4) insert—
4A
The applicable requirement is—
a
in the case of an inspection of a person's business premises under section 103, that WRA has grounds for believing that the inspection of the premises is required for the purpose of checking the person's tax position;
b
in the case of an inspection of a person's business premises under section 103A, that WRA has grounds for believing that the conditions set out in subsections (2) and (3) of that section are met;
c
in the case of an inspection of premises under section 103B, that WRA has grounds for believing the matters set out in subsection (1) of that section.