Landfill Disposals Tax (Wales) Act 2017 (anaw3)

PART 3 TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES

CHAPTER 4 TAX COLLECTION AND MANAGEMENT

Accounting for tax

40 Power to vary accounting period or filing date

(1) WRA may vary—

(a) the duration of an accounting period;

(b) the filing date for a tax return.

(2) A variation is made by issuing a notice to the person to whom it applies.

(3) The notice must set out the details of the variation.

(4) WRA may issue a notice under this section either—

(a) on the application of a person who carries out taxable operations or who intends to do so, or

(b) on its own initiative.

(5) An application for a variation must be made in writing.

(6) If WRA refuses an application for a variation, it must issue a notice of its decision to the person who made the application.