40Power to vary accounting period or filing dateE+W
This section has no associated Explanatory Notes
(1)WRA may vary—
(a)the duration of an accounting period;
(b)the filing date for a tax return.
(2)A variation is made by issuing a notice to the person to whom it applies.
(3)The notice must set out the details of the variation.
(4)WRA may issue a notice under this section either—
(a)on the application of a person who carries out taxable operations or who intends to do so, or
(b)on its own initiative.
(5)An application for a variation must be made in writing.
(6)If WRA refuses an application for a variation, it must issue a notice of its decision to the person who made the application.
Commencement Information
I1S. 40 in force at 25.1.2018 by S.I. 2018/35, art. 2(n)