Tax Collection and Management (Wales) Act 2016 section 112

Power to copy and remove documents

Section 112 sets out what the Welsh Revenue Authority (WRA) may do with documents it inspects or that are produced to it, including copying, removing, and retaining them, along with the safeguards that apply.

• WRA may copy or make extracts from any document it inspects or that is produced to it.
• WRA may remove and retain documents for a reasonable period if it considers this necessary, and removal does not break any lien on the document.
• If WRA removes a document, it must provide a free receipt and a free copy of the document when requested by the person who had possession of it.
• If a removed document is lost or damaged before being returned, WRA must compensate the owner for reasonable replacement or repair costs.