# The Tax Collection and Management (Administration) (Wales) Regulations 2017, Regulation 8: Application of this Part


This Part applies where—
(a) WRA has issued an information notice to a person to provide information or produce a document—
(i) during the course of correspondence; or
(ii) during the course of an inspection under Part 4 of the TCM Act, and
(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.

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Source: https://www.legislation.gov.uk/wsi/2017/1022/regulation/8 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-administration-wales-regulations-2017/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.