{
  "url": "https://openlegislation.uk/tax-collection-and-management-administration-wales-regulations-2017/regulation-11",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-administration-wales-regulations-2017/regulation-11.json",
  "legislation": "wsi/2017/1022",
  "legislation_title": "The Tax Collection and Management (Administration) (Wales) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-administration-wales-regulations-2017",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Procedure where information notice given during inspection of premises is in dispute",
  "text": "(1) The following procedure applies where there is a dispute falling within regulation 8(a)(ii).\n(2) On receipt of the information notice, the notice recipient must—\n(a) indicate to WRA each document required under the information notice which is in dispute; and\n(b) place any document in dispute in an appropriate container which prevents the contents being visible.\n(3) The container must be—\n(a) sealed, labelled and signed by the notice recipient;\n(b) countersigned by WRA; and\n(c) retained by WRA.\n(4) Within 42 working days of receiving the container, WRA must—\n(a) deliver the container to the tribunal with the seal intact together with an application to the tribunal; and\n(b) send a copy of that application to the notice recipient.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2017/1022/regulation/11",
    "retrieved_at": "2026-10-28T23:25:05.098243+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}