# Tax Collection and Management (Wales) Act 2016, Section 107: Producing authorisation to carry out inspections

Extent: E+W

If a person carrying out an inspection under section 103 , 103A, 103B or 106 is unable to produce evidence of authority to carry out the inspection when asked to do so by—
(a) the occupier of the premises, or
(b) any other person who appears to be in charge of, or to control, the premises,
the inspection must stop and may not be continued until such evidence is produced.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/107 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-107
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.