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Tax Collection and Management (Wales) Act 2016

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This is the original version (as it was originally enacted).

100Taxpayer notices following a tax return

This section has no associated Explanatory Notes

(1)Where a person has made a tax return for a tax period, a taxpayer notice may not be issued for the purpose of checking that person’s tax position for that period.

(2)Where a person has made a tax return in relation to a transaction, a taxpayer notice may not be issued for the purpose of checking a person’s tax position in relation to that transaction.

(3)Subsections (1) and (2) do not apply where (or to the extent that) either condition 1 or 2 is met.

(4)Condition 1 is that a notice of enquiry has been issued in respect of—

(a)the tax return, or

(b)a claim (or an amendment of a claim) made by the person in relation to the tax period or the transaction to which the return relates,

and the enquiry has not been completed.

(5)Condition 2 is that, as regards the person, WRA has reason to suspect that—

(a)an amount that ought to have been assessed to a devolved tax for the tax period or in relation to the transaction may not have been assessed,

(b)an assessment to a devolved tax for the tax period or in relation to the transaction may be or have become insufficient, or

(c)relief from a devolved tax given or claimed for the tax period or in relation to the transaction may be or have become excessive.

(6)Where any partner in a partnership has made a tax return, this section has effect as if that return had been made by each of the partners.

(7)References in this section to a person who has made a tax return refer only to that person in the capacity in which the return was made.

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