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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Section 41

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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 41. Help about Changes to Legislation

41Amendment of tax return by taxpayerE+W
This section has no associated Explanatory Notes

(1)A person who has made a tax return may amend it by giving notice to WRA.

(2)An amendment under this section must be made before the end of the period of 12 months beginning with the relevant date (referred to in section 42 as the “amendment period”).

[F1(3)The relevant date is the filing date.

(3A)But if the Welsh Ministers prescribe another date in regulations under this subsection, the relevant date is that date.]

(4)This section is subject to sections 45(3) and 50.

Textual Amendments

Commencement Information

I1S. 41 in force at 1.4.2018 by S.I. 2018/33, art. 3

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