PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 3TAX RETURNS
Amendment and correction of tax returns
41Amendment of tax return by taxpayer
(1)
A person who has made a tax return may amend it by giving notice to WRA.
(2)
An amendment under this section must be made before the end of the period of 12 months beginning with the relevant date (referred to in section 42 as the “amendment period”).
(3)
The relevant date is—
(a)
the filing date, or
(b)
such other date as the Welsh Ministers may by regulations prescribe.
(4)
This section is subject to sections 45(3) and 50.