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(1)A claim under section 62 or 63 must be made in such form as WRA may determine.
(2)The form of claim must provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the claimant's information and belief.
(3)The form of claim may require—
(a)a statement of the amount of devolved tax that will be required to be discharged or repaid in order to give effect to the claim;
(b)such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct;
(c)the delivery with the claim of such statements and documents, relating to the information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b).
(4)A claim for repayment of devolved tax may not be made unless the claimant has documentary evidence that the devolved tax has been paid.
(5)A claim under section 63 may not be made by being included in a tax return.
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Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.
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