PART 3

TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 7

RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX

Overpaid tax etc.

Claim for relief for overpaid tax etc.
63
1
This section applies where—
a
a person has paid an amount by way of a devolved tax but believes the devolved tax was not chargeable, or
b
a person has been assessed as chargeable to an amount of a devolved tax, or a determination has been made that a person is chargeable to an amount of a devolved tax, but the person believes the devolved 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 this Act.
4
For the purposes of this section and sections 64 to 81, an amount paid by one person on behalf of another is treated as paid by the other person.