Tax Collection and Management (Wales) Act 2016 section 105

Carrying out inspections under section 103, 103A or 103B: use of equipment and materials

Section 105 sets out the rules governing when and how the Welsh Revenue Authority (WRA) may bring equipment and materials onto premises during an inspection, and the notice requirements that apply.

• WRA or any person accompanying WRA may take any equipment or materials needed for an inspection onto the premises being inspected.
• Equipment may be brought onto the premises either at a time agreed with the occupier, or at any reasonable time if advance notice was given specifying the equipment, or if WRA believes that giving such notice would seriously prejudice the assessment or collection of devolved tax.
• If equipment is brought onto premises without the occupier's agreement and without prior notice, WRA must provide a notice at the time — to the occupier if present, to the person in charge if the occupier is absent, or left in a prominent place if no one is present.
• The notice must warn of the consequences of obstructing someone exercising WRA's functions and, if a tribunal has approved the inspection or the use of equipment, the notice must state that fact.