# Tax Collection and Management (Wales) Act 2016, Section 74: Notice of enquiry


(1) WRA may enquire into a person's claim or amendment of a claim if it issues to the claimant notice of its intention to do so (a “notice of enquiry”) before the end of the period of 12 months beginning with the day after the day on which the claim or amendment was made.
(2) A claim or amendment that has been the subject of one notice of enquiry may not be the subject of another.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/74 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-74
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.