{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-72",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-72.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/72",
  "kind": "section",
  "number": "72",
  "heading": "Correction of claim by WRA",
  "text": "(1) WRA may by issuing notice to the claimant amend a claim so as to correct obvious errors or omissions in the claim (whether errors of principle, arithmetical mistakes or otherwise).\n(2) No such correction may be made—\n(a) more than 9 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 notice is issued, and\n(ii) ending with the day on which the enquiry under that section is completed.\n(3) A correction under this section has no effect if, within the period of 3 months beginning with the day following that on which the notice of correction is issued, the claimant gives a notice to WRA rejecting the correction.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 72 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/72",
    "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."
}