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Tax Collection and Management (Wales) Act 2016

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This is the original version (as it was originally enacted).

72Correction of claim by WRA

This section has no associated Explanatory Notes

(1)WRA may by issuing notice to the claimant amend a claim so as to correct obvious errors or omissions in the claim (whether errors of principle, arithmetical mistakes or otherwise).

(2)No such correction may be made—

(a)more than 9 months after the day on which the claim was made, or

(b)if WRA issues a notice under section 74, during the period—

(i)beginning with the day on which notice is issued, and

(ii)ending with the day on which the enquiry under that section is completed.

(3)A correction under this section has no effect if, within the period of 3 months beginning with the day following that on which the notice of correction is issued, the claimant gives a notice to WRA rejecting the correction.

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