PART 3TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
CHAPTER 4TAX COLLECTION AND MANAGEMENT
Accounting for tax
I140Power 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.