238.Paragraph 32 amends section 40 of the TCMA 2016 to provide a definition of ”filing date“ for a return related to the visitor levy.
239.Paragraph 33 amends section 58 of the TCMA 2016 (conditions for making WRA assessments). It amends the conditions for making WRA assessments to include a new subsection (5), which specifies that information is considered available to WRA if it is in a tax return, in documents produced or information provided for an enquiry, or if its existence could be reasonably inferred by WRA from a tax return, documents produced, or information provided for an enquiry, or its existence is notified in writing to WRA by the taxpayer or their agent. This changed rule will apply to the visitor levy and devolved taxes.
Schedule 2 – Amendments Relating to Parts 2 and 3 Part 2 Amendments Relating to Part 3 of This Act Paragraphs 32 and 33 - Amendments to Part 3 of the 2016 Act