http://www.legislation.gov.uk/anaw/2016/6/section/55/enactedTax Collection and Management (Wales) Act 2016enKing's Printer of Acts of Parliament2017-05-30
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PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTSCHAPTER 6<Abbreviation Expansion="Welsh Revenue Authority">WRA</Abbreviation> ASSESSMENTSAssessment of loss of tax or of excessive repaymentAssessment to recover excessive repayment of tax
55
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.