PART 6RETURNS AND PAYMENTS

CHAPTER 1RETURNS

Adjustments

52Power to amend period in which returns must be made

1

The Welsh Ministers may by regulations amend a provision listed in subsection (2) so as to substitute for the period for the time being specified there, a different period.

2

The provisions are—

a

section 44(2)(a);

b

section 47(3)(a);

c

section 49(2)(a);

d

section 51(3)(a);

e

paragraph 24(4)(a) of Schedule 5;

f

paragraph 3(4) of Schedule 6;

g

paragraph 5(5) of that Schedule;

h

paragraph 13(1) of that Schedule.