Landfill Disposals Tax (Wales) Act 2017 section Schedule 4 para 18

Amendment to rules on issue of notices by the Welsh Revenue Authority

Schedule 4 paragraph 18 amends section 190 of the Tax Collection and Management (Wales) Act 2016, which governs how the Welsh Revenue Authority (WRA) issues notices, to ensure that the rules on issuing notices also cover notices given under the new provisions for closure notices and partial closure notices introduced by the Landfill Disposals Tax Act.

• Section 190 of the Tax Collection and Management (Wales) Act 2016 sets out the rules for how the WRA must issue notices to taxpayers.
• Subsection (9)(a) of that section originally referred only to notices under sections 103(4) and 105(3), which deal with enquiry closure notices and amendments.
• This paragraph extends the reference so that it also covers notices issued under the new sections 103A(4) and 103B(5), which relate to partial closure notices introduced by the Landfill Disposals Tax Act.
• The effect is that the same procedural rules for issuing notices apply consistently to all types of closure notice, whether full or partial.