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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Section 191

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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 191. Help about Changes to Legislation

191Giving notices and other documents to WRAE+W

This section has no associated Explanatory Notes

(1)This section applies where a provision of [F1the Welsh Tax Acts, or of regulations made under them,] requires or permits a person [F2to make a tax return or] to give a notice or other document to WRA (whether the expression “give” or any other expression is used) (but see subsection (4)).

[F3(2)The tax return, notice or other document must—

(a)be in such form,

(b)contain such information,

(c)be accompanied by such other documents, and

(d)be given in such manner,

as may be specified by WRA.]

(3)But subsection (2) is subject to any different provision made in or under [F4the Welsh Tax Acts].

(4)This section does not apply to any document given to WRA by the Welsh Ministers or the tribunal.

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