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Landfill Disposals Tax (Wales) Act 2017

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This is the original version (as it was originally enacted).

40Power to vary accounting period or filing date
This section has no associated Explanatory Notes

(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.

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