There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016.
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PART 2 THE WELSH REVENUE AUTHORITY
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.
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