PART 3

TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 8

PROCEDURE FOR MAKING CLAIMS ETC.

Completion of enquiry
75
1
An enquiry is completed when WRA issues a notice (a “closure notice”) to the claimant stating—
a
that the enquiry is complete, and
b
the conclusions reached in the enquiry.
2
A closure notice must either—
a
state that in the opinion of WRA no amendment of the claim is required, or
b
if in WRA's opinion the claim is insufficient or excessive, amend the claim so as to make good or eliminate the deficiency or excess.
3
In the case of an enquiry into an amendment of a claim, subsection (2)(b) applies only so far as the deficiency or excess is attributable to the amendment.
Ss. 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
S. 75 in force at 1.4.2018 by S.I. 2018/33, art. 3