# Tax Collection and Management (Wales) Act 2016, Section 110: Restriction on inspection of documents


WRA may not inspect a document under this Chapter if (or to the extent that), by virtue of Chapters 2 and 3, an information notice issued at the time of the inspection to the occupier of the premises could not require the occupier to produce the document.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/110 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-110
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.