52Determination of tax chargeable if no tax return madeE+W
(1)This section applies where—
(a)WRA has reason to believe that a person is chargeable to a [F1WRA-collected] tax,
(b)the person has not made a tax return in relation to the [F1WRA-collected] tax chargeable, and
(c)the relevant filing date has passed.
(2)“The relevant filing date” means the date by which WRA believes a tax return was required to be made.
(3)WRA may make a determination (a “WRA determination”) of the amount of [F1WRA-collected] tax to which the person is, in WRA's opinion, chargeable.
(4)Notice of the determination must be issued to the person.
(5)The person must pay the [F1WRA-collected] tax payable [F2in accordance with] the WRA determination before the end of the period of 30 days beginning with the day on which notice of the determination is issued.
(6)No WRA determination may be made more than 4 years after the relevant date.
(7)The relevant date is—
(a)the relevant filing date, or
(b)such other date as the Welsh Ministers may by regulations prescribe.
Textual Amendments
F1Word 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
F2Words in s. 52(5) substituted (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. 16; S.I. 2018/34, art. 3
Commencement Information
I1S. 52 in force at 1.4.2018 by S.I. 2018/33, art. 3