SCHEDULE 23AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
I169
In section 191 (giving notices and other documents to WRA)—
a
in subsection (1)—
i
for ““this Act, or of regulations made under it”” substitute “
the Welsh Tax Acts, or of regulations made under them,
”
;
ii
after ““person”” insert “
to make a tax return or
”
;
b
for subsection (2) substitute—
2
The tax return, notice or other document must—
a
be in such form,
b
contain such information,
c
be accompanied by such other documents, and
d
be given in such manner,
as may be specified by WRA.
c
in subsection (3), for ““this Act”” substitute “
the Welsh Tax Acts
”
.