44 Scope of enquiry

Section 44 Scope of enquiry

Tax Collection and Management (Wales) Act 2016 (2016 anaw 6) | Legislation

44  Scope of enquiry

(1)     An enquiry into a tax return extends to anything contained in the tax return, or required to be contained in the tax return, that relates—

(a)     to the question whether the person who made the

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