PART 4INVESTIGATORY POWERS OF WRA
CHAPTER 2POWERS TO REQUIRE INFORMATION AND DOCUMENTS
I193Power to obtain contact details for debtors
1
WRA may issue a notice (a “debtor contact notice”) requiring a person (“the third party”) to provide contact details for another person (“the debtor”) only if conditions 1 to 5 are met.
2
Condition 1 is that an amount by way of—
a
devolved tax,
b
interest on devolved tax,
c
a penalty relating to devolved tax, F1...
d
interest on a penalty relating to devolved tax,
F2e
a payment in respect of a tax credit, or
f
interest on a payment in respect of a tax credit,
is payable by the debtor to WRA under an enactment or contract settlement.
3
Condition 2 is that WRA requires contact details for the debtor for the purpose of collecting that amount.
4
Condition 3 is that it is reasonable to require the third party to provide the details.
5
Condition 4 is that—
a
the third party is a body corporate or unincorporated association, or
b
WRA has grounds for believing that the third party obtained the details in the course of carrying on a business.
6
Condition 5 is that nothing in sections 97 to 102 prevents WRA from requiring the third party to provide the details.
7
But WRA may not issue a debtor contact notice if—
a
the third party is a charity and obtained the details in the course of providing services free of charge, or
b
the third party is not a charity but obtained the details in the course of providing services on behalf of a charity that are free of charge to the recipient of the service.
8
In this section, “contact details”, in relation to a person, means the person's address and any other information about how the person may be contacted.