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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Cross Heading: Assessment of loss of tax or of excessive repayment.
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If WRA comes to the view that—
(a)an amount of devolved tax that ought to have been assessed as devolved tax chargeable on a person has not been assessed,
(b)an assessment of the devolved tax chargeable on a person is or has become insufficient, or
(c)relief in respect of a devolved tax has been claimed or given that is or has become excessive,
WRA may make an assessment of the amount or further amount that ought in its opinion to be charged in order to make good the loss of devolved tax.
Commencement Information
I1S. 54 in force at 1.4.2018 by S.I. 2018/33, art. 3
(1)If an amount of a devolved tax has been, but ought not to have been, repaid to a person that amount may be assessed and recovered as if it were unpaid devolved tax.
(2)If the repayment was made with interest, the amount assessed and recovered may include the amount of interest that ought not to have been paid.
Commencement Information
I2S. 55 in force at 1.4.2018 by S.I. 2018/33, art. 3
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.]
Textual Amendments
In this Act, “WRA assessment” means an assessment under section 54 [F2, 55 or 55A].
Textual Amendments
F2Words in s. 56 substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 13
Commencement Information
I3S. 56 in force at 1.4.2018 by S.I. 2018/33, art. 3
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