Section 71 Amendment of claim by claimantI1
England and Wales
A person who has made a claim under section 62 F1, 63 or 63A may amend the claim by giving notice to WRA.
No such amendment may be made—
more than 12 months after the day on which the claim was made, or
if WRA issues a notice under section 74, during the period—
beginning with the day on which the notice is issued, and
ending with the day on which the enquiry under that section is completed.
Annotations
Textual amendments
- F1
Words in s. 71(1) substituted (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. 31; S.I. 2018/34, art. 3
Commencement
- I1
S. 71 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