Tax Collection and Management (Wales) Act 2016

71Amendment of claim by claimantE+W

This adran has no associated Nodiadau Esboniadol

(1)A person who has made a claim under section 62 [F1, 63 or 63A] may amend the claim by giving notice to WRA.

(2)No such amendment may be made—

(a)more than 12 months after the day on which the claim was made, or

(b)if WRA issues a notice under section 74, during the period—

(i)beginning with the day on which the notice is issued, and

(ii)ending with the day on which the enquiry under that section is completed.