PART 8

REVIEWS AND APPEALS
CHAPTER 3A

PAYMENT AND RECOVERY OF WRA-collected TAX ETC SUBJECT TO REVIEW OR APPEAL

Application of this Chapter to amounts payable in respect of tax credit
181J
1
This Chapter applies to the payment and recovery of amounts relating to tax credits—
a
as if references to an amount of
WRA-collected
tax (including amounts of landfill disposals tax) were references to an amount payable in respect of a tax credit,
b
as if references to interest on an amount of
WRA-collected
tax were references to interest on an amount payable in respect of a tax credit, and
c
as if references to
WRA-collected
tax being charged or chargeable on a person were references to an amount being payable by a person in respect of a tax credit.
Pt. 8 Ch. 3A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 63; S.I. 2018/34, art. 3
Word in Pt. 8 Ch. 3A heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 44
S. 181J inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 45
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21