Tax Collection and Management (Wales) Act 2016 section 115

Offence of concealing etc. documents following notification

Section 115 makes it a criminal offence to conceal, destroy or dispose of documents after being warned by the Welsh Revenue Authority (WRA) that those documents are likely to be requested under a formal information notice.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.