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SCHEDULE 4E+WMINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

4E+WIn section 104 (carrying out inspections under section 103: further provision)—

(a)in the heading, after “103” insert “ , 103A or 103B ”;

(b)in subsection (1), after “103,” insert “ 103A or 103B, ”;

(c)in subsection (2), omit “business”.

Commencement Information

I1Sch. 4 para. 4 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(i)