Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 3 E+W TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 8 E+W PROCEDURE FOR MAKING CLAIMS ETC.

75 Completion of enquiry E+W

(1) An enquiry is completed when WRA issues a notice (a “closure notice”) to the claimant stating—

(a) that the enquiry is complete, and

(b) the conclusions reached in the enquiry.

(2) A closure notice must either—

(a) state that in the opinion of WRA no amendment of the claim is required, or

(b) if in WRA's opinion the claim is insufficient or excessive, amend the claim so as to make good or eliminate the deficiency or excess.

(3) In the case of an enquiry into an amendment of a claim, subsection (2)(b) applies only so far as the deficiency or excess is attributable to the amendment.

Modifications etc. (not altering text)

C1 Ss. 74-77 applied (with modifications) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), regs. 1(2), 27

Commencement Information

I1 S. 75 in force at 1.4.2018 by S.I. 2018/33, art. 3