# Landfill Disposals Tax (Wales) Act 2017, Section 40: Power to vary accounting period or filing date


(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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Source: https://www.legislation.gov.uk/anaw/2017/3/section/40 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.