93 Power to obtain contact details for debtors

93  Power to obtain contact details for debtors

(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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