Tax Collection and Management (Wales) Act 2016 section 94

Time limit for issuing a tribunal approved information notice

Section 94 sets out the time limit within which the Welsh Revenue Authority must issue an information notice after receiving tribunal approval.

• When a tribunal approves the issuing of an information notice, WRA must act within a set deadline.
• The default time limit is no later than 3 months after the day the tribunal gave its approval.
• The tribunal may specify a shorter period than 3 months when granting its approval.
• If a shorter period is specified by the tribunal, that shorter period overrides the standard 3-month limit.