PART 3

TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 3

TAX RETURNS

Amendment and correction of tax returns

Amendment of tax return by taxpayer
41
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.