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 ”.