xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
A claim under section 62 or 63 must be made within the period of 4 years beginning with the day after the filing date for the tax return to which the payment by way of devolved tax, or the assessment or determination, relates.
Modifications etc. (not altering text)
C1S. 78 applied (with modifications) (12.7.2024) by 2017 anaw 1, Sch. 5 para. 23(7)-(10) (as inserted by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 5(2))
Commencement Information
I1S. 78 in force at 1.4.2018 by S.I. 2018/33, art. 3