S. 50 in force at 1.4.2018 by S.I. 2018/33, art. 3

Word in s. 50(4) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 15; S.I. 2018/34, art. 3

http://www.legislation.gov.uk/anaw/2016/6/section/50Tax Collection and Management (Wales) Act 2016An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.texttext/xmlenStatute Law Database2024-08-13Expert Participation2024-07-12PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTSCHAPTER 4WRA ENQUIRIESCompletion of enquiry
50Completion of enquiry1

An enquiry is completed when WRA issues a notice (a “closure notice”) to the person who made the tax return stating—

a

that the enquiry is complete, and

b

the conclusions reached in the enquiry.

2

A closure notice must either—

a

state that in WRA's opinion no amendment of the tax return is required, or

b

make the amendments of the tax return required to give effect to WRA's conclusions.

3

Where a closure notice is issued which makes amendments of a tax return, the person who made the tax return may no longer amend it under section 41.

4

The person who made the tax return must pay an amount, or additional amount, of devolved tax payable as a result of an amendment made by a closure notice before the end of the period of 30 days beginning with the day on which the notice is issued.

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S. 50 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
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<note class="commentary F" eId="key-04e1bcb983aa4d362854178cb1d67562">
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Word in
<ref href="http://www.legislation.gov.uk/id/anaw/2016/6/section/50/4">s. 50(4)</ref>
substituted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/15">Sch. 23 para. 15</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
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<strong>PART 3</strong>
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<heading>TAX RETURNS, ENQUIRIES AND ASSESSMENTS</heading>
<chapter eId="part-3-chapter-4" period="#period1">
<num>CHAPTER 4</num>
<heading>WRA ENQUIRIES</heading>
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<em>Completion of enquiry</em>
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<noteRef href="#key-e78e749852ef3e1f32d3655b5148ccf1" marker="I1" class="commentary I"/>
50
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<heading>Completion of enquiry</heading>
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<intro>
<p>An enquiry is completed when WRA issues a notice (a “closure notice”) to the person who made the tax return stating—</p>
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<num>a</num>
<content>
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</content>
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<intro>
<p>A closure notice must either—</p>
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<content>
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<content>
<p>Where a closure notice is issued which makes amendments of a tax return, the person who made the tax return may no longer amend it under section 41.</p>
</content>
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<num>4</num>
<content>
<p>
The person who made the tax return must pay an amount, or additional amount, of devolved tax
<ins class="substitution key-04e1bcb983aa4d362854178cb1d67562-1529488428768 first last">
<noteRef href="#key-04e1bcb983aa4d362854178cb1d67562" marker="F1" class="commentary attribute F"/>
payable
</ins>
as a result of an amendment made by a closure notice before the end of the period of 30 days beginning with the day on which the notice is issued.
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