190 Issue of notices by WRA

190  Issue of notices by WRA

(1)     This section applies where a provision of [the Welsh Tax Acts, or of regulations made under them,] authorises or requires WRA to issue a notice to a person (whether the expression “issue” or any other expression is used) (but see subsection (9)).

[(1A)     A notice must specify the day on which it is issued.

(1B)     If the person to whom the notice is issued cannot reasonably ascertain the effect of the notice because of a mistake in it or omission from it (including a mistake or omission relating to the person's name), the notice is to be treated as not having

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