61Assessment procedureE+W
This section has no associated Explanatory Notes
(1)Notice of a WRA assessment must be issued to the taxpayer.
(2)The amount payable in accordance with a WRA assessment must be paid before the end of the period of 30 days beginning with the day on which the notice of the assessment is issued.
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 61(3) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 20; S.I. 2018/34, art. 3
Commencement Information
I1S. 61 in force at 1.4.2018 by S.I. 2018/33, art. 3