Tax Collection and Management (Wales) Act 2016

71Amendment of claim by claimant

This section has no associated Explanatory Notes

(1)A person who has made a claim under section 62 or 63 may amend the claim by giving notice to WRA.

(2)No such amendment may be made—

(a)more than 12 months after the day on which the claim was made, or

(b)if WRA issues a notice under section 74, during the period—

(i)beginning with the day on which the notice is issued, and

(ii)ending with the day on which the enquiry under that section is completed.