Changes over time for: Section 55A
Status:
Point in time view as at 01/04/2018.
Changes to legislation:
There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 55A.
Changes to Legislation
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[55A.Assessment in relation to tax creditE+W
This
adran has no associated
Nodiadau Esboniadol
If WRA comes to the view that—
(a)an amount of tax credit that has been set off against an amount of tax that a person would otherwise have been required to pay—
(i)ought not to have been set off, or
(ii)has become excessive,
(b)an amount that has been paid to a person in respect of a tax credit—
(i)ought not to have been paid, or
(ii)has become excessive, or
(c)an amount that a person is required to pay to WRA in respect of a tax credit has not been paid,
WRA may make an assessment of the amount that ought in its opinion to be paid to WRA in order to remedy that matter.]
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