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Tax Collection and Management (Wales) Act 2016
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44Scope of enquiry
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(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.
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