# Tax Collection and Management (Wales) Act 2016, Section 71: Amendment of claim by claimant

Extent: E+W

(1) A person who has made a claim under section 62 , 63 or 63A may amend the claim by giving notice to WRA.
(2) No such amendment may be made—
(a) more than 12 months after the day on which the claim was made, or
(b) if WRA issues a notice under section 74, during the period—
(i) beginning with the day on which the notice is issued, and
(ii) ending with the day on which the enquiry under that section is completed.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/71 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.