Tax Collection and Management (Wales) Act 2016 section 113

Further provision about records

Section 113 broadens the meaning of "document" throughout the Act to include any medium in which information is recorded, and gives WRA the right to access and inspect computers and related equipment used in connection with such records.

• The word "document" in the Act means any medium in which information is recorded, not just paper — this includes electronic files, databases, and any other form of stored data.
• A "copy" of a document means anything onto which recorded information has been transferred, whether directly or indirectly, and regardless of the method used.
• WRA may, at any reasonable time, access, inspect, and check the operation of any computer and associated apparatus or material that is or has been used in connection with documents it is entitled to see, copy, or remove.
• WRA officers exercising computer access powers must produce evidence of their authority if asked, and must stop until they do so.