{
  "url": "https://openlegislation.uk/tax-collection-and-management-administration-wales-regulations-2017/regulation-8",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-administration-wales-regulations-2017/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Application of this Part",
  "text": "This Part applies where—\n(a) WRA has issued an information notice to a person to provide information or produce a document—\n(i) during the course of correspondence; or\n(ii) during the course of an inspection under Part 4 of the TCM Act, and\n(b) there is a dispute between WRA and the notice recipient as to whether a document which has been requested is subject to legal professional privilege.",
  "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/8",
    "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."
}