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

Unjustified enrichment

64 Disallowing claims for relief under section 63 due to unjustified enrichment

WRA need not give effect to a claim for relief made under section 63 if, or to the extent that, repayment or discharge of the amount would unjustly enrich the claimant.