This is the original version (as it was originally enacted).
(1)This section applies where—
(a)a claim is made under section 63,
(b)the grounds for giving effect to the claim also provide grounds for a WRA assessment on the claimant in respect of the devolved tax, and
(c)such an assessment could be made but for a relevant restriction.
(2)In a case falling within section 79(1)(a) or (b), the reference to the claimant in subsection (1)(b) of this section includes any relevant person (as defined in section 79(3)).
(3)The following are relevant restrictions—
(b)the end of a time limit for making a WRA assessment.
(4)Where this section applies—
(a)the relevant restrictions are to be disregarded, and
(b)the WRA assessment is not out of time if it is made before the final determination of the claim.
(5)A claim is not finally determined until—
(a) the claim, or
(b)the amount to which it relates,
can no longer be varied (whether on review, appeal or otherwise).
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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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