Landfill Disposals Tax (Wales) Act 2017 Schedule 4 para 7

Approval of tribunal for inspection — amendments to section 108

Schedule 4 paragraph 7 amends section 108 of the Tax Collection and Management (Wales) Act 2016 to extend the tribunal approval process for inspections to cover the new inspection powers introduced by sections 103A and 103B, and to set out the specific requirements the tribunal must be satisfied about before approving each type of inspection.

• The tribunal approval requirements in section 108 now apply to inspections under sections 103, 103A, and 103B, not just section 103 alone.
• The tribunal may only approve an inspection if it is satisfied that the relevant "applicable requirement" for the type of inspection in question has been met.
• For standard business premises inspections under section 103, the tribunal must be satisfied that WRA has grounds for believing the inspection is needed to check a person's tax position.
• For inspections under sections 103A and 103B, the tribunal must be satisfied that WRA has grounds for believing the specific conditions set out in those respective sections are met.