Section 45A Amendment of tax return by taxpayer when enquiry is in progressF1
This section applies if a person who has made a tax return amends it during the period when an enquiry into the return is in progress.
For the purposes of section 44 (scope of enquiry), the amendment is to be treated as something contained in the tax return.
The amendment takes effect on the day on which the enquiry is completed unless WRA states in the closure notice issued under section 50 that—
the amendment has been taken into account in formulating the amendments required to give effect to WRA's conclusions, or
WRA's conclusion is that the amendment is incorrect.
Annotations
Textual amendments
- F1
S. 45A inserted (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. 14; S.I. 2018/34, art. 3
Notes on the whole Act
Textual amendments
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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