# Tax Collection and Management (Wales) Act 2016, Section 191: Giving notices and other documents to WRA

Extent: E+W

(1) This section applies where a provision of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, the Welsh Tax Acts, or of regulations made under them, requires or permits a person to make a tax return or to give a notice or other document to WRA (whether the expression “give” or any other expression is used) (but see subsection (4)).
(2) The tax return, notice or other document must—
(a) be in such form,
(b) contain such information,
(c) be accompanied by such other documents, and
(d) be given in such manner,
as may be specified by WRA.
(3) But subsection (2) is subject to any different provision made in or under the Welsh Tax Acts or the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025.
(4) This section does not apply to any document given to WRA by the Welsh Ministers or the tribunal.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/191 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-191
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.