PART 6RETURNS AND PAYMENTS

CHAPTER 1RETURNS

Adjustments

52Power to amend period in which returns must be made

(1)

The Welsh Ministers may by regulations amend a provision listed in subsection (2) so as to substitute for the period for the time being specified there, a different period.

(2)

The provisions are—

(a)

section 44(2)(a);

(b)

section 47(3)(a);

(c)

section 49(2)(a);

(d)

section 51(3)(a);

(e)

paragraph 24(4)(a) of Schedule 5;

(f)

paragraph 3(4) of Schedule 6;

(g)

paragraph 5(5) of that Schedule;

(h)

paragraph 13(1) of that Schedule.