Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 3 E+W TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 3 E+W TAX RETURNS

Amendment and correction of tax returns E+W

41 Amendment of tax return by taxpayer E+W

(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

F1 S. 41(3)(3A) substituted for s. 41(3) (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. 10; S.I. 2018/34, art. 3

Commencement Information

I1 S. 41 in force at 1.4.2018 by S.I. 2018/33, art. 3