- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)WRA may vary—
(a)the duration of an accounting period;
(b)the filing date for a tax return.
(2)A variation is made by issuing a notice to the person to whom it applies.
(3)The notice must set out the details of the variation.
(4)WRA may issue a notice under this section either—
(a)on the application of a person who carries out taxable operations or who intends to do so, or
(b)on its own initiative.
(5)An application for a variation must be made in writing.
(6)If WRA refuses an application for a variation, it must issue a notice of its decision to the person who made the application.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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