PART 4INVESTIGATORY POWERS OF WRA

CHAPTER 2POWERS TO REQUIRE INFORMATION AND DOCUMENTS

I186Taxpayer notices

1

WRA may issue a notice (a “taxpayer notice”) requiring a person (“the taxpayer”) to provide information or produce a document if—

a

WRA requires the information or document for the purpose of checking the taxpayer's tax position,

b

it is reasonable to require the taxpayer to provide the information or produce the document, and

c

nothing in sections 97 to 102 prevents WRA from requiring the taxpayer to provide the information or produce the document.

2

But WRA may not issue a taxpayer notice without the approval of the tribunal.