16.—(1) Section 59 of TCMA(1) (time limits for WRA assessments) is amended as follows.
(2) In subsection (1), after “relevant date” insert “in any case involving a situation mentioned in section 54, 55 or 55A(a) or (b)”.
(3) In subsection (2), for “or 55” substitute “, 55 or 55A(a) or (b)”.
(4) In subsection (3), for “or 55” substitute “, 55 or 55A(a) or (b)”.
(5) After subsection (4) insert—
“(4A) No WRA assessment may be made in a case involving a situation mentioned in section 55A(c)—
(a)if WRA has issued a notice to the taxpayer requiring payment of the amount in question, after the period of 12 months beginning with the day after that by which the payment was required, and
(b)otherwise, after the period of 12 months beginning with the day on which WRA became aware that the taxpayer was required to pay the amount in question.”
(6) In subsection (7)—
(a)in the opening words of the definition of “relevant date”, after “(“dyddiad perthnasol”)” insert “, in relation to a WRA assessment in a case involving a situation mentioned in section 54 or 55,”;
(b)at the end insert—
““relevant date” (“dyddiad perthnasol”), in relation to a WRA assessment in a case involving a situation mentioned in section 55A(a) or (b), means—
where the tax credit in question was claimed in a tax return made on or before the filing date, the filing date;
where the tax credit in question was claimed in a tax return made after the filing date, the day on which the tax return was made;
where the tax credit in question was claimed by any other means, the day on which the claim was made.”
Section 59 was amended by LTTA, Schedule 23, paragraph 19.