191Giving notices and other documents to WRAE+W
(1)This section applies where a provision of [F1the Welsh Tax Acts, or of regulations made under them,] requires or permits a person [F2to make a tax return or] to give a notice or other document to WRA (whether the expression “give” or any other expression is used) (but see subsection (4)).
[F3(2)The tax return, notice or other document must—
(a)be in such form,
(b)contain such information,
(c)be accompanied by such other documents, and
(d)be given in such manner,
as may be specified by WRA.]
(3)But subsection (2) is subject to any different provision made in or under [F4the Welsh Tax Acts].
(4)This section does not apply to any document given to WRA by the Welsh Ministers or the tribunal.
Textual Amendments
F1Words in s. 191(1) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 69(a)(i); S.I. 2018/34, art. 2(b)(v)
F2Words in s. 191(1) inserted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 69(a)(ii); S.I. 2018/34, art. 2(b)(v)
F3S. 191(2) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 69(b); S.I. 2018/34, art. 2(b)(v)
F4Words in s. 191(3) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 69(c); S.I. 2018/34, art. 2(b)(v)