SCHEDULE 23AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
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In section 59 (time limits for WRA assessments), in subsection (7), in the definition of ““relevant date””—
(a)
before paragraph (a), insert—
“(za)
if a tax return has not been made, the date by which WRA believes a tax return was required to be made,”;
(b)
in paragraph (a), for ““the tax return””, in the first place where it occurs, substitute “
a tax return
”
.