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Tax Collection and Management (Wales) Act 2016
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61Assessment procedure
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(1)Notice of a WRA assessment must be issued to the taxpayer.
(2)The amount payable in accordance with a WRA assessment must be paid before the end of the period of 30 days beginning with the day on which the notice of the assessment is issued.
(3)After notice of the assessment has been issued to the taxpayer, the assessment may not be altered except in accordance with the express provisions of any enactment.
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