Landfill Disposals Tax (Wales) Act 2017 section Schedule 4 para 4

Amendments to section 104 of the Tax Collection and Management (Wales) Act 2016

Schedule 4, paragraph 4 amends section 104 of the Tax Collection and Management (Wales) Act 2016 so that the further provisions governing how inspections are carried out also apply to the new inspection powers introduced by sections 103A and 103B.

• Section 104 of the 2016 Act sets out further provisions about how inspections are carried out, including requirements and safeguards.
• The heading and text of section 104 are updated to reference the new inspection powers under sections 103A and 103B, in addition to the existing section 103 power.
• The word "business" is removed from subsection (2), broadening the scope of the provision so it is not limited solely to business premises.
• These changes ensure that all three inspection powers (sections 103, 103A and 103B) are subject to the same procedural rules and safeguards.