{
  "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-40",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-40.json",
  "legislation": "anaw/2017/3",
  "legislation_title": "Landfill Disposals Tax (Wales) Act 2017",
  "legislation_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017",
  "path": "section/40",
  "kind": "section",
  "number": "40",
  "heading": "Power to vary accounting period or filing date",
  "text": "(1) WRA may vary—\n(a) the duration of an accounting period;\n(b) the filing date for a tax return.\n(2) A variation is made by issuing a notice to the person to whom it applies.\n(3) The notice must set out the details of the variation.\n(4) WRA may issue a notice under this section either—\n(a) on the application of a person who carries out taxable operations or who intends to do so, or\n(b) on its own initiative.\n(5) An application for a variation must be made in writing.\n(6) If WRA refuses an application for a variation, it must issue a notice of its decision to the person who made the application.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 40 in force at 25.1.2018 by S.I. 2018/35, art. 2(n)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2017/3/section/40",
    "retrieved_at": "2026-10-29T20:18:10.741996+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}