Tax Collection and Management (Wales) Act 2016

Notice and scope of enquiry E+W

43 Notice of enquiry E+W

(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 [F1 enquiry period (but see subsection (1B)).]

[F2 (1A) The enquiry period for a tax return is the period of 12 months beginning with the relevant date.

(1B) But WRA may enquire into a tax return after the expiry of the enquiry period if—

(a) the tax return is made in respect of a land transaction,

(b) after the tax return is made, a further return is made in respect of the same land transaction,

(c) WRA has issued a notice of enquiry into the further return, and

(d) WRA believes it is necessary to enquire into the tax return mentioned in paragraph (a).]

(2) [F3 For the purposes of subsection (1A),] 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

[F4 (a) as a result of an amendment of the tax return under section 41, or

(b) by virtue of subsection (1B)].

[F5 (4) In subsection (1B), “"further return”” means a further return made under LTTA.]

Textual Amendments

F1 Words in s. 43(1) substituted (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. 12(a); S.I. 2018/34, art. 3

F2 S. 43(1A)(1B) inserted (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. 12(b); S.I. 2018/34, art. 3

F3 Words in s. 43(2) inserted (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. 12(c); S.I. 2018/34, art. 3

F4 S. 43(3)(a)(b) substituted for words in s. 43(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. 12(d); S.I. 2018/34, art. 3

F5 S. 43(4) inserted (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. 12(e); S.I. 2018/34, art. 3

Commencement Information

I1 S. 43 in force at 1.4.2018 by S.I. 2018/33, art. 3

44 Scope of enquiry E+W

(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, F6 ...

(b) to the amount of devolved tax chargeable on the person who made the tax return,

[F7 (c) to the question whether the person who made the tax return is entitled to a tax credit claimed in the tax return, or

(d) to the amount of tax credit to which the person is entitled.]

(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.

Textual Amendments

F6 Word in s. 44(1) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 10(a)

F7 S. 44(1)(c)(d) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 10(b)

Commencement Information

I2 S. 44 in force at 1.4.2018 by S.I. 2018/33, art. 3