- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)This section applies where—
(a)WRA has reason to believe that a person is chargeable to a devolved tax,
(b)the person has not made a tax return in relation to the devolved tax chargeable, and
(c)the relevant filing date has passed.
(2)“The relevant filing date” means the date by which WRA believes a tax return was required to be made.
(3)WRA may make a determination (a “WRA determination”) of the amount of devolved tax to which the person is, in WRA’s opinion, chargeable.
(4)Notice of the determination must be issued to the person.
(5)The person must pay the devolved tax payable as a result of the WRA determination before the end of the period of 30 days beginning with the day on which notice of the determination is issued.
(6)No WRA determination may be made more than 4 years after the relevant date.
(7)The relevant date is—
(a)the relevant filing date, or
(b)such other date as the Welsh Ministers may by regulations prescribe.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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