Landfill Disposals Tax (Wales) Act 2017 Schedule 4 paragraph 6

Producing authorisation to carry out inspections

Schedule 4, paragraph 6 extends the existing requirement to produce authorisation before carrying out inspections so that it also applies to the new landfill site inspection powers.

• Section 107 of the Tax Collection and Management (Wales) Act 2016 requires WRA officers to produce evidence of their authorisation before conducting inspections.
• This paragraph amends section 107 so that the authorisation requirement also covers the new inspection powers under sections 103A and 103B.
• Sections 103A and 103B are new powers introduced by the Landfill Disposals Tax (Wales) Act 2017 relating to inspections of landfill sites and connected premises.
• This ensures that anyone subject to an inspection under the new landfill-related powers has the right to see the officer's authorisation before the inspection proceeds.