Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 4 E+W INVESTIGATORY POWERS OF WRA

CHAPTER 2 E+W POWERS TO REQUIRE INFORMATION AND DOCUMENTS

94 Time limit for issuing a tribunal approved information notice E+W

Where the tribunal has approved the issuing of an information notice WRA must issue the notice—

(a) no later than 3 months after the day on which the tribunal's approval was given, or

(b) within such shorter period as the tribunal may specify when giving the approval.

Commencement Information

I1 S. 94 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)