Section 75 Completion of enquiryI1C1
An enquiry is completed when WRA issues a notice (a “closure notice”) to the claimant stating—
that the enquiry is complete, and
the conclusions reached in the enquiry.
A closure notice must either—
state that in the opinion of WRA no amendment of the claim is required, or
if in WRA's opinion the claim is insufficient or excessive, amend the claim so as to make good or eliminate the deficiency or excess.
In the case of an enquiry into an amendment of a claim, subsection (2)(b) applies only so far as the deficiency or excess is attributable to the amendment.
Annotations
Modifications
- C1
Ss. 74-77 applied (with modifications) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), regs. 1(2), 27
Commencement
- I1
S. 75 in force at 1.4.2018 by S.I. 2018/33, art. 3
Notes on the whole Act
Textual amendments
- F1
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21