- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)This section applies where—
(a)a claim is made under section 63,
(b)the grounds for giving effect to the claim also provide grounds for a WRA assessment on the claimant in respect of the devolved tax, and
(c)such an assessment could be made but for a relevant restriction.
(2)In a case falling within section 79(1)(a) or (b), the reference to the claimant in subsection (1)(b) of this section includes any relevant person (as defined in section 79(3)).
(3)The following are relevant restrictions—
(a)section 58;
(b)the end of a time limit for making a WRA assessment.
(4)Where this section applies—
(a)the relevant restrictions are to be disregarded, and
(b)the WRA assessment is not out of time if it is made before the final determination of the claim.
(5)A claim is not finally determined until—
(a) the claim, or
(b)the amount to which it relates,
can no longer be varied (whether on review, appeal or otherwise).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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