Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 36

Amendment to section 95 of the Tax Collection and Management (Wales) Act 2016: complying with an information notice

Section 36 of Schedule 23 amends the rules on the time allowed for complying with an information notice issued by the Welsh Revenue Authority (WRA), by allowing the deadline to be extended by mutual agreement.

• This paragraph amends section 95 of the Tax Collection and Management (Wales) Act 2016, which deals with how a person must comply with an information notice.
• Previously, a person receiving an information notice was required to comply within the time period specified in the notice itself.
• The amendment introduces the possibility of WRA and the recipient agreeing a longer period for compliance beyond the original deadline stated in the notice.
• Any extension of time must be agreed between both WRA and the person who received the notice — it cannot be imposed unilaterally by either party.