# Tax Collection and Management (Wales) Act 2016, Section 77: Giving effect to amendments under section 75

Extent: E+W

(1) Within 30 days after the day on which a notice under section 75(2)(b) is issued WRA must give effect to the amendment by making such adjustment as may be necessary, whether⁠—
(a) by way of assessment on the claimant, or
(b) by discharge or repayment of WRA-collected tax.
(2) An assessment made under subsection (1) is not out of time if it is made within the time mentioned in that subsection.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/77 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-77
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.