PART 3 TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 1 OVERVIEW

37 Overview of Part

This Part is about the assessment of devolved taxes and includes provision about—

(a) keeping records;

(b) tax returns;

(c) enquiries by WRA into tax returns;

(d) determinations by WRA of devolved tax due where no tax return is made;

(e) assessments by WRA of devolved tax due where there is no enquiry;

(f) claims for relief from double assessment and for repayment of devolved tax;

(g) the making of claims.