Landfill Disposals Tax (Wales) Act 2017 section 40

Power to vary accounting period or filing date

Section 40 gives the Welsh Revenue Authority (WRA) the power to change the length of an accounting period or the deadline for filing a tax return.

• WRA can vary either the duration of an accounting period or the filing date for a landfill disposals tax return.
• A variation takes effect by WRA issuing a written notice to the affected person, setting out the details of the change.
• A variation can be initiated either by WRA itself or on a written application from a person who carries out (or intends to carry out) taxable disposals.
• If WRA refuses a request for a variation, it must issue a notice of that decision to the applicant.