Tax Collection and Management (Wales) Act 2016

CHAPTER 1 E+W OVERVIEW

37 Overview of Part E+W

This Part is about the assessment of devolved taxes and includes provision about—

(a) keeping records;

(b) tax returns;

(c) enquiries by WRA into tax returns;

(d) determinations by WRA of devolved tax due where no tax return is made;

(e) assessments by WRA of devolved tax due [F1 and of amounts payable in respect of tax credits];

(f) claims for relief from double assessment and for repayment of devolved tax;

(g) the making of claims.

Textual Amendments

F1 Words in s. 37(e) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 9