Explanatory Notes

Tax Collection and Management (Wales) Act 2016


25 April 2016

Commentary on Sections

Part 3 – Tax Returns, Enquiries and Assessments

Section 81 – Contract settlements

77.This section applies to section 63 (Claim for relief for overpaid tax etc.) in circumstances where an amount paid by way of devolved tax has been paid pursuant to a contract settlement and the person who paid WRA is not the person who was the taxpayer liable for that tax. Section 81 sets out the implications on a claim under section 63 of such an arrangement..