Tax Collection and Management (Wales) Act 2016 section 109

Power to mark assets and to record information

Section 109 describes the additional practical powers that WRA officers have when carrying out inspections of premises and property under the inspection powers in sections 103 to 106.

• When WRA officers inspect business premises or other property, they have powers beyond simply looking at items.
• Officers may physically mark business assets, and any containers holding those assets, to show that the items have been inspected.
• Officers may also obtain and record information about the premises, property, assets and documents they have inspected.
• Information may be recorded in any format, including electronically.