45 Amendment of tax return during enquiry to prevent loss of tax

Amendment of tax return during enquiry

45  Amendment of tax return during enquiry to prevent loss of tax

(1)     If, during the period when an enquiry into a tax return is in progress, WRA forms the opinion—

(a)     that the amount stated in the tax return as the amount of devolved tax payable [chargeable] is insufficient, and

(b)     that, unless the return is immediately amended, there is likely to be a loss of devolved tax,

WRA may by notice issued to the person

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