{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-109",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-109.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/109",
  "kind": "section",
  "number": "109",
  "heading": "Power to mark assets and to record information",
  "text": "The powers under sections 103 to 106 include—\n(a) power to mark business assets, and anything containing business assets, for the purpose of indicating that they have been inspected, and\n(b) power to obtain and record information (whether electronically or otherwise) relating to the premises, property, assets and documents that have been inspected.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 109 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/109",
    "retrieved_at": "2026-10-29T20:18:13.778220+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."
}