92 Power to obtain information to enable a person's identity to be ascertained

92  Power to obtain information to enable a person's identity to be ascertained

(1)     WRA may issue a notice (an “identification notice”) requiring a person to provide relevant information about another person (“the taxpayer”) only if the tribunal has approved the issuing of the notice.

(2)     An application for approval may be made without notice.

(3)     The tribunal may approve the issuing of the identification notice only if

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