{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-96",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-96.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/96",
  "kind": "section",
  "number": "96",
  "heading": "Producing copies of documents",
  "text": "(1) Unless an information notice requires a person to produce an original document, the person may comply with the notice by producing a copy of the document.\n(2) Subsection (1) is subject to any conditions or exceptions specified in regulations made by the Welsh Ministers.\n(3) Where a person complies with a notice by producing a copy of the document, WRA may subsequently require that person to produce the original document—\n(a) within such period, and\n(b) in such manner,\nas WRA may specify.\n(4) But a person is not required to produce the original document if a request is made by WRA more than 6 months after the day on which the copy of the document was produced.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 96 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/96",
    "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."
}