77Giving effect to amendments under section 75E+W
(1)Within 30 days after the day on which a notice under section 75(2)(b) is issued WRA must give effect to the amendment by making such adjustment as may be necessary, whether—
(a)by way of assessment on the claimant, or
(b)by discharge or repayment of [F1WRA-collected] tax.
(2)An assessment made under subsection (1) is not out of time if it is made within the time mentioned in that subsection.
Textual Amendments
F1Word 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
Modifications etc. (not altering text)
C1Ss. 74-77 applied (with modifications) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), regs. 1(2), 27
Commencement Information
I1S. 77 in force at 1.4.2018 by S.I. 2018/33, art. 3