This section has no associated Explanatory Notes
19E+WIn section 59 (time limits for WRA assessments), in subsection (7), in the definition of ““relevant date””—
(a)before paragraph (a), insert—
“(za)if a tax return has not been made, the date by which WRA believes a tax return was required to be made,”;
(b)in paragraph (a), for ““the tax return””, in the first place where it occurs, substitute “ a tax return ”.
Commencement Information
I1Sch. 23 para. 19 in force at 1.4.2018 by S.I. 2018/34, art. 3