Section 41 Amendment of tax return by taxpayerI1
England and Wales
A person who has made a tax return may amend it by giving notice to WRA.
An amendment under this section must be made before the end of the period of 12 months beginning with the relevant date (referred to in section 42 as the “amendment period”).
The relevant date is the filing date.
But if the Welsh Ministers prescribe another date in regulations under this subsection, the relevant date is that date.
This section is subject to sections 45(3) and 50.
Annotations
Textual amendments
- F1
S. 41(3)(3A) substituted for s. 41(3) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 10; S.I. 2018/34, art. 3
Commencement
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S. 41 in force at 1.4.2018 by S.I. 2018/33, art. 3
Notes on the whole Act
Textual amendments
- F1
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21