# Tax Collection and Management (Wales) Act 2016, Section 109: Power to mark assets and to record information


The powers under sections 103 to 106 include—
(a) power to mark business assets, and anything containing business assets, for the purpose of indicating that they have been inspected, and
(b) power to obtain and record information (whether electronically or otherwise) relating to the premises, property, assets and documents that have been inspected.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/109 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-109
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.