(1) WRA may issue a notice (a “debtor contact notice”) requiring a person (“the third party”) to provide contact details for another person (“the debtor”) only if conditions 1 to 5 are met.
(2) Condition 1 is that an amount by way of—
(a) devolved tax,
(b) interest on devolved tax,
(c) a penalty relating to devolved tax, . . .
(d)
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