Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 3 E+W TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 8 E+W PROCEDURE FOR MAKING CLAIMS ETC.

77 Giving effect to amendments under section 75 E+W

(1) Within 30 days after the day on which a notice under section 75(2)(b) is issued WRA must give effect to the amendment by making such adjustment as may be necessary, whether⁠—

(a) by way of assessment on the claimant, or

(b) by discharge or repayment of devolved tax.

(2) An assessment made under subsection (1) is not out of time if it is made within the time mentioned in that subsection.

Modifications etc. (not altering text)

C1 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

Commencement Information

I1 S. 77 in force at 1.4.2018 by S.I. 2018/33, art. 3