PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 7RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX

Overpaid tax etc.

63Claim for relief for overpaid tax etc.

(1)

This section applies where—

(a)

a person has paid an amount by way of a F1WRA-collected tax but believes the F1WRA-collected tax was not chargeable, or

(b)

a person has been assessed as chargeable to an amount of a F1WRA-collected tax, or a F2WRA determination has been made that a person is chargeable to an amount of a F1WRA-collected tax, but the person believes the F1WRA-collected tax is not chargeable.

(2)

The person may make a claim to WRA for the amount to be repaid or discharged.

(3)

Where this section applies, WRA is not liable to give relief except as provided in this Part or by or under any other provision of F3the Welsh Tax Acts.

(4)

For the purposes of this section and sections F463A to 81, an amount paid by one person on behalf of another is treated as paid by the other person.