241.This paragraph amends section 86 of the TCMA 2016 to remove the requirement for WRA to seek the approval of the tribunal before issuing a notice to the taxpayer requiring them to provide information or produce documents. This changed rule will apply to the visitor levy and devolved taxes.
Schedule 2 – Amendments Relating to Parts 2 and 3 Part 2 Amendments Relating to Part 3 of This Act Paragraph 36 - Amendment to Part 4 of the 2016 Act