Tax Collection and Management (Wales) Act 2016 section 110

Restriction on inspection of documents

Section 110 limits the Welsh Revenue Authority's power to inspect documents during premises visits, ensuring it cannot use an inspection to bypass the protections that would apply if the information had been formally requested through an information notice.

• WRA's power to inspect documents on premises is not unlimited — it is subject to the same restrictions that apply to formal information notices.
• If an information notice issued to the occupier at the time of the inspection could not legally require the occupier to produce a particular document, then WRA cannot inspect that document during the visit either.
• The protections referred to are those set out in Chapters 2 and 3 of the Act, which include safeguards around privileged and other protected documents.
• This restriction applies in full or in part — meaning that even if only a portion of a document would be protected from a formal notice, that same portion is protected from inspection.