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SCHEDULE 23E+WAMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

10In section 41 (amendment of tax return by taxpayer), for subsection (3) substitute—

(3)The relevant date is the filing date.

(3A)But if the Welsh Ministers prescribe another date in regulations under this subsection, the relevant date is that date.

Annotations:

Commencement Information

I1Sch. 23 para. 10 in force at 1.4.2018 by S.I. 2018/34, art. 3