{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-71",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-71.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/71",
  "kind": "section",
  "number": "71",
  "heading": "Amendment of claim by claimant",
  "text": "(1) A person who has made a claim under section 62 , 63 or 63A may amend the claim by giving notice to WRA.\n(2) No such amendment may be made—\n(a) more than 12 months after the day on which the claim was made, or\n(b) if WRA issues a notice under section 74, during the period—\n(i) beginning with the day on which the notice is issued, and\n(ii) ending with the day on which the enquiry under that section is completed.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 71 in force at 1.4.2018 by S.I. 2018/33, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/71",
    "retrieved_at": "2026-10-29T20:18:13.778220+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."
}