# Tax Collection and Management (Wales) Act 2016, Section 96: Producing copies of documents


(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.
(2) Subsection (1) is subject to any conditions or exceptions specified in regulations made by the Welsh Ministers.
(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—
(a) within such period, and
(b) in such manner,
as WRA may specify.
(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.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/96 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-96
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.