Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

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

14 E+W After section 45 insert—

“45A Amendment of tax return by taxpayer when enquiry is in progress

(1) This section applies if a person who has made a tax return amends it during the period when an enquiry into the return is in progress.

(2) For the purposes of section 44 (scope of enquiry), the amendment is to be treated as something contained in the tax return.

(3) The amendment takes effect on the day on which the enquiry is completed unless WRA states in the closure notice issued under section 50 that—

(a) the amendment has been taken into account in formulating the amendments required to give effect to WRA's conclusions, or

(b) WRA's conclusion is that the amendment is incorrect.”

Commencement Information

I1 Sch. 23 para. 14 in force at 1.4.2018 by S.I. 2018/34, art. 3