PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 8PROCEDURE FOR MAKING CLAIMS ETC.
I173Giving effect to claims and amendments
1
As soon as practicable after a claim is made, amended or corrected—
a
WRA must issue notice of its decision to the claimant, and
b
where WRA decides to give effect to the claim or amendment (whether in part or in full), it must do so by discharge or repayment of devolved tax.
2
Where WRA enquires into a claim or amendment—
a
subsection (1) does not apply until a closure notice is issued under section 75, and then it applies subject to section 77, but
b
WRA may at any time before then give effect to the claim or amendment, on a provisional basis, to such extent as it thinks fit.