Section 73 Giving effect to claims and amendmentsI1

WRA must issue notice of its decision to the claimant, and

where WRA decides to give effect to the claim or amendment (whether in part or in full), it must do so by discharge or repayment of F1WRA-collected tax.

subsection (1) does not apply until a closure notice is issued under section 75, and then it applies subject to section 77, but

WRA may at any time before then give effect to the claim or amendment, on a provisional basis, to such extent as it thinks fit.