41Amendment of tax return by taxpayer
This section has no associated Explanatory Notes
(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”).
(3)The relevant date is—
(a)the filing date, or
(b)such other date as the Welsh Ministers may by regulations prescribe.
(4)This section is subject to sections 45(3) and 50.