Section 86 Taxpayer noticesI1

(1)

WRA may issue a notice (a “taxpayer notice”) requiring a person (“the taxpayer”) to provide information or produce a document if—

(a)

WRA requires the information or document for the purpose of checking the taxpayer's tax position,

(b)

it is reasonable to require the taxpayer to provide the information or produce the document, and

(c)

nothing in sections 97 to 102 prevents WRA from requiring the taxpayer to provide the information or produce the document.

F1(2)

Before issuing a taxpayer notice WRA may (but need not, subject to section 97(2)) apply to the tribunal for approval to issue the notice.

Annotations

F1: S. 86(2) substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 36

F1: Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21