PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 3TAX RETURNS

Amendment and correction of tax returns

I141Amendment of tax return by taxpayer

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”).

F13

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.