Landfill Disposals Tax (Wales) Act 2017 section Schedule 4 para 5

Carrying out inspections: use of equipment and materials

Schedule 4, paragraph 5 amends section 105 of the Tax Collection and Management (Wales) Act 2016 so that the rules about using equipment and materials during inspections apply not only to standard business premises inspections but also to the new landfill site inspections introduced by sections 103A and 103B.

• Section 105 previously covered only inspections under section 103; it now also covers inspections under the new sections 103A (inspection of landfill sites) and 103B (inspection of land adjacent to landfill sites).
• The heading and the body of section 105 are updated to refer to sections 103, 103A, and 103B, replacing the former reference to business premises alone with a broader reference to premises generally.
• A new subsection (7) is added to clarify that any reference in section 105 to a notice issued under section 103(3)(b)(i) also includes equivalent notices issued under sections 103A(4) and 103B(5).
• These changes ensure that the Welsh Revenue Authority's powers to bring equipment and materials onto premises for inspection purposes are consistently available across all three types of inspection relevant to landfill disposals tax.