58Conditions for making WRA assessmentsE+W
(1)A WRA assessment—
(a)may be made only in the [F1four] cases specified in subsections [F2(2), (3)[F3, (3A) and (3B)]] , and
(b)may not be made in the circumstances specified in subsection (4).
(2)The first case is where the situation mentioned in section 54 or 55 was brought about carelessly or deliberately by—
(a)the taxpayer,
(b)a person acting on the taxpayer's behalf, or
(c)a person who was a partner in the same partnership as the taxpayer.
[F4(3)The second case is where—
(a)a tax return has been made,
(b)WRA has ceased to be entitled to issue a notice of enquiry into the return, or has completed its enquiries into it, and
(c)at the time when WRA ceased to be so entitled or completed those enquiries, it could not reasonably have been expected to be aware of the situation mentioned in section 54 or 55 on the basis of information made available to WRA before that time.]
[F5(3A)The third case is where WRA makes an adjustment under the general anti-avoidance rule (see Part 3A, in particular section 81E).]
[F6(3B)The fourth case is where WRA has come to the view that a situation described in section 55A has arisen.]
(4)No WRA assessment may be made [F7in the first or second case] if—
(a)the situation mentioned in section 54 or 55 is attributable to a mistake in [F8a tax return] as to the basis on which the [F9WRA-collected] tax liability ought to have been calculated, and
(b)the mistake occurred because the tax return was made on the basis prevailing, or in accordance with the practice generally prevailing, at the time it was made.
[F10(5)For the purpose of subsection (3)(c), information is regarded as made available to WRA if—
(a)it is contained in a tax return,
(b)it is contained in any documents produced or information provided to WRA for the purposes of an enquiry into any such return, or
(c)it is information the existence of which—
(i)could reasonably be expected to be inferred by WRA from information falling within paragraph (a) or (b), or
(ii)is notified in writing to WRA by the taxpayer or a person acting on the taxpayer’s behalf.]
Textual Amendments
F1Word in s. 58(1)(a) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 15(2)(a)
F2Words in s. 58(1)(a) 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. 18(a)(ii); S.I. 2018/34, art. 3
F3Words in s. 58(1)(a) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 15(2)(b)
F4S. 58(3) 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. 18(b); S.I. 2018/34, art. 3
F5S. 58(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. 18(c); S.I. 2018/34, art. 3
F6S. 58(3B) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 15(3)
F7Words in s. 58(4) 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. 18(d)(i); S.I. 2018/34, art. 3
F8Words in s. 58(4)(a) 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. 18(d)(ii); S.I. 2018/34, art. 3
F9Word 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
F10S. 58(5) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 33
Modifications etc. (not altering text)
C1S. 58 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 7 para. 43(2); S.I. 2018/34, art. 3
Commencement Information
I1S. 58 in force at 1.4.2018 by S.I. 2018/33, art. 3