The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:
Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)WRA may enquire into a tax return if it issues notice of the intention to do so (a “notice of enquiry”) to the person who made the tax return before the end of the period of 12 months beginning with the relevant date.
(2)The relevant date is—
(a)if the tax return was made after the filing date, the day on which the tax return was made, or
(b)otherwise, the filing date,
but if the tax return is amended under section 41, the relevant date is the day on which the amendment was made.
(3)A tax return that has been the subject of one notice under this section may not be the subject of another, except a notice issued in consequence of an amendment of the tax return under section 41.
(1)An enquiry into a tax return extends to anything contained in the tax return, or required to be contained in the tax return, that relates—
(a)to the question whether the person who made the tax return is chargeable to the devolved tax to which the tax return relates, or
(b)to the amount of devolved tax chargeable on the person who made the tax return.
(2)But if a notice of enquiry is issued as a result of the amendment of a tax return under section 41 after an enquiry into the tax return has been completed, the enquiry is limited to—
(a)matters to which the amendment relates, and
(b)matters affected by the amendment.
(1)If, during the period when an enquiry into a tax return is in progress, WRA forms the opinion—
(a)that the amount stated in the tax return as the amount of devolved tax payable is insufficient, and
(b)that, unless the return is immediately amended, there is likely to be a loss of devolved tax,
WRA may by notice issued to the person who made the return amend it to make good the insufficiency.
(2)If the enquiry is one that is limited by section 44(2) to matters arising from an amendment of the tax return, subsection (1) applies only so far as the insufficiency is attributable to the amendment.
(3)Where a notice is issued under subsection (1), the person who made the tax return may no longer amend it under section 41.
(4)The person who made the tax return must pay any amount, or additional amount, of devolved tax payable as a result of the amendment before the end of the period of 30 days beginning with the day on which notice of the amendment is issued.
(5)For the purposes of this section and section 46 the period during which an enquiry into a tax return is in progress is the whole of the period—
(a)beginning with the day on which notice of enquiry into the tax return is issued, and
(b)ending with the day on which the enquiry is completed (see section 50).
(1)At any time when an enquiry is in progress the person who made the tax return and WRA may jointly refer any question arising in connection with the subject-matter of the tax return to the tribunal.
(2)The tribunal must determine any question referred to it.
(3)More than one referral may be made under this section in relation to an enquiry.
WRA or the person who made the tax return may withdraw a referral made under section 46.
(1)While proceedings on a referral under section 46 are in progress in relation to an enquiry—
(a)no closure notice may be issued in relation to the enquiry (see section 50), and
(b)no application may be made for a direction to issue a closure notice (see section 51).
(2)Proceedings on a referral are in progress where—
(a)a referral has been made and has not been withdrawn, and
(b)the question referred has not been finally determined.
(1)A determination under section 46 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.
(2)WRA must take the determination into account—
(a)in reaching conclusions on the enquiry, and
(b)in the formulation of any amendments of the tax return that may be required to give effect to those conclusions.
(3)The question determined may not be reopened on an appeal, except to the extent that it could be reopened if it had been determined as a preliminary issue in an appeal.
(1)An enquiry is completed when WRA issues a notice (a “closure notice”) to the person who made the tax return stating—
(a)that the enquiry is complete, and
(b)the conclusions reached in the enquiry.
(2)A closure notice must either—
(a)state that in WRA's opinion no amendment of the tax return is required, or
(b)make the amendments of the tax return required to give effect to WRA's conclusions.
(3)Where a closure notice is issued which makes amendments of a tax return, the person who made the tax return may no longer amend it under section 41.
(4)The person who made the tax return must pay an amount, or additional amount, of devolved tax chargeable as a result of an amendment made by a closure notice before the end of the period of 30 days beginning with the day on which the notice is issued.
(1)The person who made the tax return may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.
(2)The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not giving a closure notice within that period.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English:The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: