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

68In section 190 (issue of notices by WRA)—

(a)in subsection (1), for ““this Act, or of regulations made under it,”” substitute “ the Welsh Tax Acts, or of regulations made under them, ”;

(b)after subsection (1) insert—

(1A)A notice must specify the day on which it is issued.

(1B)If the person to whom the notice is issued cannot reasonably ascertain the effect of the notice because of a mistake in it or omission from it (including a mistake or omission relating to the person's name), the notice is to be treated as not having been issued.

Commencement Information

I1Sch. 23 para. 68 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(v)