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- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
12In section 43 (notice of enquiry)—
(a)in subsection (1), for the words from “period” to the end substitute “enquiry period (but see subsection (1B)).”;
(b)after subsection (1) insert—
“(1A)The enquiry period for a tax return is the period of 12 months beginning with the relevant date.
(1B)But WRA may enquire into a tax return after the expiry of the enquiry period if—
(a)the tax return is made in respect of a land transaction,
(b)after the tax return is made, a further return is made in respect of the same land transaction,
(c)WRA has issued a notice of enquiry into the further return, and
(d)WRA believes it is necessary to enquire into the tax return mentioned in paragraph (a).”;
(c)in subsection (2), at the beginning insert “For the purposes of subsection (1A),”;
(d)in subsection (3), for the words “in consequence of an amendment of the tax return under section 41” substitute—
“(a)as a result of an amendment of the tax return under section 41, or
(b)by virtue of subsection (1B)”;
(e)after subsection (3) insert—
“(4)In subsection (1B), “further return” means a further return made under LTTA.”
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