{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-93",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-93.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/93",
  "kind": "section",
  "number": "93",
  "heading": "Power to obtain contact details for debtors",
  "text": "(1) WRA may issue a notice (a “debtor contact notice”) requiring a person (“the third party”) to provide contact details for another person (“the debtor”) only if conditions 1 to 5 are met.\n(2) Condition 1 is that an amount by way of—\n(a) WRA-collected tax,\n(b) interest on WRA-collected tax,\n(c) a penalty relating to WRA-collected tax, ...\n(d) interest on a penalty relating to WRA-collected tax,\n(e) a payment in respect of a tax credit, or\n(f) interest on a payment in respect of a tax credit,\nis payable by the debtor to WRA under an enactment or contract settlement.\n(3) Condition 2 is that WRA requires contact details for the debtor for the purpose of collecting that amount.\n(4) Condition 3 is that it is reasonable to require the third party to provide the details.\n(5) Condition 4 is that—\n(a) the third party is a body corporate or unincorporated association, or\n(b) WRA has grounds for believing that the third party obtained the details in the course of carrying on a business.\n(6) Condition 5 is that nothing in sections 97 to 102 prevents WRA from requiring the third party to provide the details.\n(7) But WRA may not issue a debtor contact notice if—\n(a) the third party is a charity and obtained the details in the course of providing services free of charge, or\n(b) the third party is not a charity but obtained the details in the course of providing services on behalf of a charity that are free of charge to the recipient of the service.\n(8) In this section, “contact details”, in relation to a person, means the person's address and any other information about how the person may be contacted.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 93(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 20(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 93(2)(e)(f) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 20(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 93 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/93",
    "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."
}