74Notice of enquiryE+W
This section has no associated Explanatory Notes
(1)WRA may enquire into a person's claim or amendment of a claim if it issues to the claimant notice of its intention to do so (a “notice of enquiry”) before the end of the period of 12 months beginning with the day after the day on which the claim or amendment was made.
(2)A claim or amendment that has been the subject of one notice of enquiry may not be the subject of another.
Modifications etc. (not altering text)
C1Ss. 74-77 applied (with modifications) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), regs. 1(2), 27
Commencement Information
I1S. 74 in force at 1.4.2018 by S.I. 2018/33, art. 3