Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 3 E+W TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 6 E+W WRA ASSESSMENTS

Assessment of loss of tax or of excessive repayment E+W

54 Assessment where loss of tax E+W

If WRA comes to the view that—

(a) an amount of [F1 WRA-collected] tax that ought to have been assessed as [F1 WRA-collected] tax chargeable on a person has not been assessed,

(b) an assessment of the [F1 WRA-collected] tax chargeable on a person is or has become insufficient, or

(c) relief in respect of a [F1 WRA-collected] 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 [F1 WRA-collected] tax.

Textual Amendments

F1 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

Commencement Information

I1 S. 54 in force at 1.4.2018 by S.I. 2018/33, art. 3