Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 3 TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 7 RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX

Double assessment

62 Claim for relief in case of double assessment

A person who believes that a devolved tax has been assessed on that person more than once in respect of the same matter may make a claim to WRA for relief against any double charge.