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:
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(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.
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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’.
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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.
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