Tax Collection and Management (Wales) Act 2016 section 104

Carrying out inspections under section 103, 103A or 103B: further provision

Section 104 sets out the detailed powers available to the Welsh Revenue Authority (WRA) when it carries out an inspection of premises under its various inspection powers.

• WRA may be accompanied by a police constable if it believes the inspection may be seriously obstructed, and may also bring along any person it has authorised.
• WRA may carry out any examination or investigation it considers necessary in the circumstances.
• WRA may direct that premises, or anything in them, be left undisturbed for as long as needed for the examination or investigation.
• WRA or an accompanying person may take samples of material from the premises, including by carrying out experimental borings or other works, and may install, keep or maintain monitoring apparatus on the premises.