PART 10FINAL PROVISIONS

191Giving notices and other documents to WRA

1

This section applies where a provision of F1the Welsh Tax Acts, or of regulations made under them, requires or permits a person F2to make a tax return or to give a notice or other document to WRA (whether the expression “give” or any other expression is used) (but see subsection (4)).

F32

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.

3

But subsection (2) is subject to any different provision made in or under F4the Welsh Tax Acts.

4

This section does not apply to any document given to WRA by the Welsh Ministers or the tribunal.