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)Where a person has made a tax return for a tax period, a taxpayer notice may not be issued for the purpose of checking that person's tax position for that period.
(2)Where a person has made a tax return in relation to a transaction, a taxpayer notice may not be issued for the purpose of checking a person's tax position in relation to that transaction.
(3)Subsections (1) and (2) do not apply where (or to the extent that) either condition 1 or 2 is met.
(4)Condition 1 is that a notice of enquiry has been issued in respect of—
(a)the tax return, or
(b)a claim (or an amendment of a claim) made by the person in relation to the tax period or the transaction to which the return relates,
and the enquiry has not been completed.
(5)Condition 2 is that, as regards the person, WRA has reason to suspect that—
(a)an amount that ought to have been assessed to a devolved tax for the tax period or in relation to the transaction may not have been assessed,
(b)an assessment to a devolved tax for the tax period or in relation to the transaction may be or have become insufficient, or
(c)relief from a devolved tax given or claimed for the tax period or in relation to the transaction may be or have become excessive.
(6)Where any partner in a partnership has made a tax return, this section has effect as if that return had been made by each of the partners.
(7)References in this section to a person who has made a tax return refer only to that person in the capacity in which the return was made.
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: