SCHEDULE 23AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

I168

In section 190 (issue of notices by WRA)—

a

in subsection (1), for ““this Act, or of regulations made under it,”” substitute “ the Welsh Tax Acts, or of regulations made under them, ”;

b

after subsection (1) insert—

1A

A notice must specify the day on which it is issued.

1B

If the person to whom the notice is issued cannot reasonably ascertain the effect of the notice because of a mistake in it or omission from it (including a mistake or omission relating to the person's name), the notice is to be treated as not having been issued.